EU Taxonomy Delegated acts tracker

Start with the framework regulation, then split the rest into three buckets: criteria acts, disclosure acts, and interpretation notices. This avoids the common mistake of citing the wrong act for the wrong question.

In practical terms, teams usually need one column in the tracker for activity criteria and another for disclosure mechanics.

Your tracker should answer four operational questions: does the act add activities, change thresholds, change DNSH work, or change disclosure templates. If the answer is yes, the impacted pages in your internal workbook and evidence vault should be listed immediately.

This is especially important after the 2026 simplification act because it affects both what must be assessed and how it may be presented.

EUR-Lex notices are not optional reading. They answer the implementation questions that repeatedly cause restatements, such as first-year comparatives, enabling-activity allocation, and how to treat not-material activities when evidence is missing.

Treat each notice as a methodology source. Record which FAQs your team relied on and where the answer affects a workbook formula, narrative note, or evidence standard.

Do not build a decorative tracker. Build one that triggers a task, identifies an owner, and points to the exact activity, note, or workbook tab that changes.

A good tracker also separates the legal effective date from the first reporting year in which the change matters.