A cited register for the that define EU Taxonomy activities, , 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.
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.
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.
Sources (2)
Primary Commission register for delegated acts, public-feedback items, Official Journal publication references, and related Taxonomy tools.
implementing and delegated acts
Framework regulation giving the Commission delegated powers for technical screening criteria and Article 8 disclosure information.
technical screening criteria
This tracker helps connect each EU Taxonomy delegated act to activity mapping, DNSH evidence, Article 8 KPI workbooks, source status, and owner review.
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. For the March 2026 climate and environmental proposals, verify the current Commission register and EUR-Lex record. A planned adoption quarter is a monitoring milestone, not proof of adoption. Use the published delegated regulation and its application date to decide which criteria control the reporting period.
Sources (6)
Commission source for publication dates, application notes, the 2026 simplification act, and the March 2026 public-feedback status.
Publication in the Official Journal
EUR-Lex source for Article 8 disclosure content, presentation, methodology, templates, and KPI timing.
content and presentation
EUR-Lex source for amendments covering certain gas and nuclear energy activities and related disclosures.
specific public disclosures
EUR-Lex source for additional climate mitigation and adaptation technical screening criteria.
additional technical screening criteria
Binding source for the simplification amendment, its 1 January 2026 application date, Article 8 changes, and replacement of specified Appendix C criteria.
EUR-Lex initiative record showing a draft proposal and planned third-quarter 2026 adoption; not an adopted act.
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.
Sources (3)
Binding source for the Taxonomy framework, environmental objectives, substantial contribution, DNSH, minimum safeguards, and delegated powers.
do no significant harm
Commission overview source for Taxonomy purpose, official tools, delegated-act timeline entries, and navigator resources.
market transparency tool
Source for Article 8 disclosure fields and KPI methodology that should be connected to delegated-act tracker rows.
methodology to comply
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.
Sources (4)
Commission interpretation source for Climate Delegated Act technical screening criteria and DNSH questions.
technical screening criteria
Commission interpretation source for Article 8 Taxonomy-eligible and Taxonomy-aligned reporting questions.
Taxonomy-aligned economic activities
Correction source for certain language versions of Delegated Regulation (EU) 2021/2139.
correcting certain language versions
Official non-binding interpretation of Article 8 after Regulation (EU) 2026/73; useful for implementation questions but not a delegated-act amendment.
"content and presentation"
"methodology to comply"
"implementing and delegated acts"
"Publication in the Official Journal"
"framework to facilitate sustainable investment"
"technical screening criteria"
"do no significant harm"
"correcting certain language versions"
"Taxonomy-aligned economic activities"
"economic activities in certain energy sectors"
"specific public disclosures"
"additional technical screening criteria"
"technical screening criteria"
"market transparency tool"
Build an EU Taxonomy activity eligibility workflow that maps economic activities to delegated-act descriptions before alignment, DNSH, and Article 8 KPI reporting.
Test EU Taxonomy applicability by separating Article 8 reporting scope, Taxonomy eligibility, Taxonomy alignment, DNSH, minimum safeguards, and KPI evidence.
Cited EU Taxonomy templates for Article 8 reporting, covering non-financial KPIs, financial undertaking annexes, eligibility and alignment evidence, GAR inputs, and publication checks.
Prepare EU Taxonomy Article 8 KPI disclosures: calculate turnover, capital and operating expenditure ratios, collect bank inputs, and review templates before publication.
Determine which financial and non-financial undertakings report under EU Taxonomy Article 8, which annexes apply, and what evidence supports the reporting boundary.
Build an EU Taxonomy CapEx plan evidence workflow for Article 8 CapEx KPI reporting, management-body approval, milestones, amendments, allocation, and restatement controls.
Build evidence for EU Taxonomy CapEx plans under Article 8, Annex I Section 1.1.2.2 and the Disclosures Delegated Act.
Practical EU Taxonomy compliance guide for mapping eligible activities, testing alignment, collecting DNSH and minimum-safeguards evidence, and preparing Article 8 disclosures.
EU Taxonomy calendar covering Article 8 reporting phases, 2026 disclosure changes, environmental objective dates, and evidence review gates.
Track adopted and proposed EU Taxonomy delegated-act changes by source, status, affected criteria, Article 8 disclosure impact, owner, and evidence update.
EU Taxonomy DNSH and minimum safeguards guide covering Article 3 alignment, Article 17 harm tests, Article 18 procedures, evidence, and KPI controls.
Current EU Taxonomy Appendix C chemicals guide covering the 2026 replacement criteria, listed substances, legal exemptions, the candidate-list substance threshold, and evidence records.
Compare EU Taxonomy eligibility and alignment under Article 8: what each term means, what evidence is needed, which KPIs are affected, and why eligibility is not proof of sustainability.
Explain EU Taxonomy eligibility and alignment under Article 8, the Disclosures Delegated Act, Article 3, technical screening criteria, DNSH, and safeguards.
EU Taxonomy FAQ hub for eligibility, alignment, technical screening criteria, DNSH, minimum safeguards, Article 8 KPIs, delegated acts, and evidence records.
EU Taxonomy Article 8 financial undertaking KPI guide covering GAR, sector KPIs, 2026 denominator rules, materiality options, exclusions, and evidence.
Prepare EU Taxonomy Green Asset Ratio stock and flow disclosures with current rules for covered assets, exclusions, materiality, and evidence.
Understand how Article 18 minimum safeguards fit into EU Taxonomy alignment, which international standards they reference, and what evidence supports the assessment.
EU Taxonomy Article 22 explains who sets penalties for Articles 5, 6, and 7 financial product disclosures and how to research the applicable national rule.
A cited EU Taxonomy checklist for mapping eligible activities, testing alignment, documenting DNSH and minimum safeguards, and preparing Article 8 KPI disclosures.
Understand the core EU Taxonomy requirements: Article 3 alignment tests, eligible activities, DNSH, minimum safeguards, Article 8 KPIs, and evidence to keep.
How to document EU Taxonomy eligibility, alignment, technical screening criteria, DNSH, minimum safeguards, and Article 8 KPI disclosures without overstating the evidence.
Compare EU Taxonomy Article 8 disclosures with current Accounting Directive sustainability-reporting scope, evidence, KPIs, assurance, and reuse limits.
Compare EU Taxonomy activity tests and Article 8 KPIs with SFDR entity and product disclosures, evidence, publication channels, and limits on data reuse.
Practical FAQ on the current EU Taxonomy DNSH Appendix C chemicals criteria, including listed substances, the 0.1% w/w SVHC threshold, alternatives, and controlled conditions.
cited FAQ on EU Taxonomy 2026 simplification, Regulation (EU) 2026/73, Article 8 reporting, DNSH evidence, and limits on unsupported claims.
A practical FAQ on EU Taxonomy activity evidence packs: eligibility, alignment, DNSH, minimum safeguards, KPI traceability, and cited-source review records.
Practical FAQ on EU Taxonomy Article 8 scope, including who reports, which KPI framework applies, and what evidence teams should retain.
Practical FAQ on EU Taxonomy auditor evidence: what evidence supports eligibility, alignment, DNSH, minimum safeguards, and Article 8 KPI disclosures.
Practical FAQ on EU Taxonomy CapEx plans under Article 8, Annex I Section 1.1.2.2, management-body approval, timing, activity-level evidence, and KPI restatement.
FAQ on handling EU Taxonomy delegated act changes: official source checks, application dates, affected criteria, disclosures, DNSH evidence, and review records.
Eligibility means an activity is covered by Taxonomy delegated acts; alignment means it also meets Article 3 conditions, technical screening criteria, DNSH, and minimum safeguards.
FAQ on EU Taxonomy Article 8 financial undertaking KPIs, credit institution Green Asset Ratio (GAR), reporting dates, exclusions, and qualitative disclosures.
Explain how the EU Taxonomy Complementary Climate Delegated Act treats specified gas and nuclear activities, alignment criteria, DNSH evidence, and separate disclosures.
FAQ on EU Taxonomy minimum safeguards under Article 18: who must comply, which OECD, UNGP, ILO and human-rights evidence to keep, and common reporting mistakes.
Article 8 FAQ for non-financial undertakings reporting EU Taxonomy turnover, CapEx and OpEx KPIs, with evidence and source checks.
Plain-English FAQ on the six EU Taxonomy environmental objectives in Article 9 and how teams should map activities, DNSH checks, safeguards, and evidence.