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TaxonomyDelegated actsEU

EU Taxonomy Delegated Acts Tracker

A cited register for the delegated acts that define EU Taxonomy activities, technical screening criteria, DNSH tests, and Article 8 disclosure rules.

Use it to separate adopted law from consultations and guidance, then connect each act to the reporting workbook, activity register, and evidence owner it affects.

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Author
Sorena AI
Published
May 9, 2026
Updated
Jul 24, 2026
Sections
4

Structured answer sets in this page tree.

Primary sources
12

Cited legal and guidance references.

Publication metadata
Sorena AI
Published May 9, 2026
Updated Jul 24, 2026
Overview

The Taxonomy Regulation gives the Commission power to define for environmental objectives through and to specify Article 8 disclosure information. Record each official act, its source status, affected objective or disclosure area, and the non-public evidence that must be updated before eligibility, alignment, DNSH, or KPI conclusions are reused.

Section 1

Tracker scope and source hierarchy

Use the Commission implementing-and-delegated-acts page as the control list because it groups the Taxonomy , Official Journal publication entries, public-feedback items, and related tools in one official location.

Keep the legal hierarchy explicit. The Taxonomy Regulation establishes the framework; delegated regulations set or amend criteria and disclosure obligations; and FAQs help interpretation but should not be logged as if they changed the binding act.

  • Source status: adopted and published, applicable from a stated date, correction, public feedback, draft notice, Commission notice, FAQ, or platform report.
  • Legal family: Climate Delegated Act, Disclosures Delegated Act, Complementary Climate Delegated Act, Environmental Delegated Act, climate amendment, correction, or simplification amendment.
  • Affected workstream: activity eligibility, substantial-contribution criteria, DNSH criteria, minimum safeguards evidence, turnover/CapEx/OpEx KPI, GAR or other financial-undertaking KPI, or narrative disclosure.
  • Evidence boundary: official URL, act number, Official Journal and application dates, reporting periods affected, prior conclusion or template, owner, due date, updated artifact, reviewer, and unresolved interpretation question.
Sources for this answer
European Commission: Implementing and delegated acts - Taxonomy Regulation
Primary Commission register for delegated acts, public-feedback items, Official Journal publication references, and related Taxonomy tools.
Regulation (EU) 2020/852 (Taxonomy Regulation)
Framework regulation giving the Commission delegated powers for technical screening criteria and Article 8 disclosure information.
Recommended next step

Turn delegated acts into reportable evidence

This tracker helps connect each EU Taxonomy delegated act to activity mapping, DNSH evidence, Article 8 KPI workbooks, source status, and owner review.

Research workflow
Open Research Copilot

Ask EU Taxonomy delegated-act questions against cited source material.

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Discuss EU Taxonomy implementation

Review delegated-act coverage, evidence gaps, and reporting updates with Sorena.

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Section 2

Delegated acts to carry in the register

The tracker should carry each adopted delegated regulation as a separate row, not as a single generic Taxonomy update. That makes it possible to see whether an update affects climate activities, other environmental objectives, gas and nuclear disclosures, Article 8 templates, or language-specific legal text. Record publication, entry into force, application, and transition dates separately because a published act may not yet control the reporting period being assessed.

For status-sensitive items, copy the source wording narrowly. The March 2026 climate and environmental proposals remain draft initiatives on EUR-Lex, with planned adoption in the third quarter of 2026. They are not binding criteria unless an adopted delegated regulation is published and reaches its application date.

  • Delegated Regulation (EU) 2021/2139: Climate Delegated Act for climate change mitigation and climate change adaptation ; Commission page says it has applied since 1 January 2022.
  • Delegated Regulation (EU) 2021/2178: Disclosures Delegated Act supplementing Article 8; it specifies content, presentation, and methodology for undertakings subject to Articles 19a or 29a of Directive 2013/34/EU.
  • Delegated Regulation (EU) 2022/1214: Complementary Climate Delegated Act for certain gas and nuclear energy activities and related specific public disclosures; Commission page says it applies as of January 2023.
  • Delegated Regulation (EU) 2023/2486: Environmental Delegated Act for water and marine resources, circular economy, pollution prevention and control, and biodiversity and ecosystems; Commission page says the adopted texts apply as of January 2024.
  • Delegated Regulation (EU) 2023/2485: amendment to the Climate Delegated Act that adds further climate mitigation and adaptation screening criteria and associated DNSH tests.
  • Commission Delegated Regulation (EU) 2024/3215: correction of certain language versions of Delegated Regulation (EU) 2021/2139.
  • Commission Delegated Regulation (EU) 2026/73: published in the Official Journal on 8 January 2026 and applicable from 1 January 2026. It revises Article 8 templates, materiality options, financial-undertaking calculation rules and application dates, and specified chemicals DNSH criteria.
Sources for this answer
European Commission: Implementing and delegated acts - Taxonomy Regulation
Commission source for publication dates, application notes, the 2026 simplification act, and the March 2026 public-feedback status.
Delegated Regulation (EU) 2021/2178 (Disclosures Delegated Act)
EUR-Lex source for Article 8 disclosure content, presentation, methodology, templates, and KPI timing.
Delegated Regulation (EU) 2022/1214 (Complementary Climate Delegated Act)
EUR-Lex source for amendments covering certain gas and nuclear energy activities and related disclosures.
Delegated Regulation (EU) 2023/2485 amending the Climate Delegated Act
EUR-Lex source for additional climate mitigation and adaptation technical screening criteria.
Commission Delegated Regulation (EU) 2026/73
Binding source for the simplification amendment, its 1 January 2026 application date, Article 8 changes, and replacement of specified Appendix C criteria.
Draft amendment to the Climate Delegated Act
EUR-Lex initiative record showing a draft proposal and planned third-quarter 2026 adoption; not an adopted act.
Section 3

Fields that make the tracker reportable

A delegated-act tracker is useful only when each row leads to a reporting action. For every act, identify whether the change belongs in the activity mapping file, the alignment evidence pack, the Article 8 KPI workbook, or the disclosure narrative.

Do not merge eligibility and alignment into one status. Activity descriptions and NACE references help determine eligibility, while substantial-contribution criteria, DNSH criteria, minimum safeguards, and evidence support alignment conclusions.

  • Official act: act number, title, source URL, publication or application note from the source, and whether the row is adopted law, correction, guidance, draft, or public-feedback item.
  • Objective and activity scope: climate mitigation, climate adaptation, water and marine resources, circular economy, pollution prevention and control, biodiversity and ecosystems, or Article 8 disclosure.
  • Assessment impact: eligibility mapping, substantial contribution, DNSH, minimum safeguards, turnover KPI, CapEx KPI, OpEx KPI, GAR, or financial-undertaking template.
  • Internal owner: finance reporting, sustainability, legal, business controller, asset owner, data owner, assurance reviewer, and publication approver.
  • Closure evidence: updated activity register, affected KPI workbook, criteria evidence pack, source quote, reviewer approval, effective reporting period, and rationale for no impact where the act is out of scope.
Sources for this answer
Regulation (EU) 2020/852 (Taxonomy Regulation)
Binding source for the Taxonomy framework, environmental objectives, substantial contribution, DNSH, minimum safeguards, and delegated powers.
European Commission: EU taxonomy for sustainable activities
Commission overview source for Taxonomy purpose, official tools, delegated-act timeline entries, and navigator resources.
Delegated Regulation (EU) 2021/2178 (Disclosures Delegated Act)
Source for Article 8 disclosure fields and KPI methodology that should be connected to delegated-act tracker rows.
Section 4

Review rules for drafts, notices, and corrections

Keep watch-list items away from final KPI calculations until the source shows an adopted, applicable act. The Commission register can include public-feedback items and guidance alongside published delegated regulations, so status labeling is a core control.

Corrections and notices still matter. A language-version correction can require legal review before evidence packs are changed, while can answer interpretation questions for climate criteria and Article 8 disclosures without replacing the delegated regulation itself.

  • If an item is marked public feedback, draft, FAQ, or Commission notice, log it as guidance or watch status and identify the future row that would change if it is adopted.
  • If an item corrects language versions, route it to legal and affected country-reporting owners before changing activity conclusions.
  • If a notice interprets Climate Delegated Act , link it to criteria evidence and unresolved DNSH questions rather than changing the legal act row.
  • If a notice interprets Article 8 disclosures, link it to KPI methodology, voluntary disclosures, eligible/aligned reporting, and financial-undertaking template questions.
  • If Regulation (EU) 2026/73 affects the reporting year, route its 10% non-materiality options, temporary financial-undertaking opt-out, revised denominator rules, 2028 KPI deferrals, and Appendix C replacements to the relevant owners.
  • If the source status is unclear, narrow the public claim to the official act family and leave the implementation conclusion open.
Sources for this answer
Commission Notice C/2023/267 on Climate Delegated Act interpretation
Commission interpretation source for Climate Delegated Act technical screening criteria and DNSH questions.
Commission Notice C/2023/305 on Article 8 disclosures
Commission interpretation source for Article 8 Taxonomy-eligible and Taxonomy-aligned reporting questions.
Commission Delegated Regulation (EU) 2024/3215
Correction source for certain language versions of Delegated Regulation (EU) 2021/2139.
Commission Notice C/2026/2558 on Article 8 disclosures
Official non-binding interpretation of Article 8 after Regulation (EU) 2026/73; useful for implementation questions but not a delegated-act amendment.
Primary sources

References and citations

Commission Delegated Regulation (EU) 2026/73
eur-lex.europa.eu
Referenced sections
  • Binding source for the simplification amendment, its 1 January 2026 application date, Article 8 changes, and replacement of specified Appendix C criteria.
Regulation (EU) 2020/852 (Taxonomy Regulation)
eur-lex.europa.eu
Referenced sections
  • Binding source for the Taxonomy framework, environmental objectives, substantial contribution, DNSH, minimum safeguards, and delegated powers.
"do no significant harm"
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