--- title: "EU Taxonomy Delegated Acts Tracker" canonical_url: "https://www.sorena.io/artifacts/eu/taxonomy-regulation/delegated-acts-tracker" source_url: "https://www.sorena.io/artifacts/eu/taxonomy-regulation/delegated-acts-tracker" author: "Sorena AI" description: "Track EU Taxonomy delegated acts by legal status, objective, reporting impact, activity scope, DNSH criteria, Article 8 disclosures, and owner follow-up." published_at: "2026-05-09" updated_at: "2026-05-09" keywords: - "EU Taxonomy delegated acts tracker" - "Taxonomy Regulation delegated acts" - "Climate Delegated Act" - "Environmental Delegated Act" - "Disclosures Delegated Act" - "Article 8 disclosures" - "technical screening criteria" - "DNSH" - "EU Taxonomy" - "delegated acts" - "Taxonomy Regulation" --- **[SORENA](https://www.sorena.io/)** - AI-Powered GRC Platform [Home](https://www.sorena.io/) | [Solutions](https://www.sorena.io/solutions) | [Artifacts](https://www.sorena.io/artifacts) | [About Us](https://www.sorena.io/about-us) | [Contact](https://www.sorena.io/contact) | [Portal](https://app.sorena.io) --- # EU Taxonomy Delegated Acts Tracker Track EU Taxonomy delegated acts by legal status, objective, reporting impact, activity scope, DNSH criteria, Article 8 disclosures, and owner follow-up. *Taxonomy* *Delegated acts* *EU* ## 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. The Taxonomy Regulation gives the Commission power to define technical screening criteria for environmental objectives through delegated acts and to specify Article 8 disclosure information. A useful delegated-acts tracker records 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. ## Tracker scope and source hierarchy Use the Commission implementing-and-delegated-acts page as the control list because it groups the Taxonomy delegated acts, 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; Commission notices 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 date where available, application note where available, owner, updated artifact, reviewer, and unresolved interpretation question. Sources for this answer: - [European Commission: Implementing and delegated acts - Taxonomy Regulation](https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/implementing-and-delegated-acts/taxonomy-regulation_en?ref=sorena.io) - Primary Commission register for delegated acts, public-feedback items, Official Journal publication references, and related Taxonomy tools. - [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32020R0852&ref=sorena.io) - Framework regulation giving the Commission delegated powers for technical screening criteria and Article 8 disclosure information. *Recommended next step* *Placement: after delegated-act tracker section* ## 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. - [Open Research Copilot](/solutions/research-copilot.md): Ask EU Taxonomy delegated-act questions against cited source material. - [Discuss EU Taxonomy implementation](/contact.md): Review delegated-act coverage, evidence gaps, and reporting updates with Sorena. ## 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. For status-sensitive items, copy the source wording narrowly. The Commission page captured in the source support marks 17 March 2026 public-feedback items as not yet adopted and not in force until publication in the Official Journal. - Delegated Regulation (EU) 2021/2139: Climate Delegated Act for climate change mitigation and climate change adaptation technical screening criteria; 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: simplification of Article 8 content and presentation and certain DNSH technical screening criteria, listed by the Commission as published in the Official Journal on 8 January 2026. Sources for this answer: - [European Commission: Implementing and delegated acts - Taxonomy Regulation](https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/implementing-and-delegated-acts/taxonomy-regulation_en?ref=sorena.io) - 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)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32021R2178&ref=sorena.io) - EUR-Lex source for Article 8 disclosure content, presentation, methodology, templates, and KPI timing. - [Delegated Regulation (EU) 2022/1214 (Complementary Climate Delegated Act)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32022R1214&ref=sorena.io) - 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](https://eur-lex.europa.eu/eli/reg_del/2023/2485/oj/eng?ref=sorena.io) - EUR-Lex source for additional climate mitigation and adaptation technical screening criteria. ## 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 technical screening criteria 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, and rationale for no impact where the act is out of scope. Sources for this answer: - [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32020R0852&ref=sorena.io) - Binding source for the Taxonomy framework, environmental objectives, substantial contribution, DNSH, minimum safeguards, and delegated powers. - [European Commission: EU taxonomy for sustainable activities](https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en?ref=sorena.io) - Commission overview source for Taxonomy purpose, official tools, delegated-act timeline entries, and navigator resources. - [Delegated Regulation (EU) 2021/2178 (Disclosures Delegated Act)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32021R2178&ref=sorena.io) - Source for Article 8 disclosure fields and KPI methodology that should be connected to delegated-act tracker rows. ## 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 Commission notices 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 technical screening criteria, 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 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](https://eur-lex.europa.eu/eli/C/2023/267/oj/eng?ref=sorena.io) - Commission interpretation source for Climate Delegated Act technical screening criteria and DNSH questions. - [Commission Notice C/2023/305 on Article 8 disclosures](https://eur-lex.europa.eu/eli/C/2023/305/oj/eng?ref=sorena.io) - Commission interpretation source for Article 8 Taxonomy-eligible and Taxonomy-aligned reporting questions. - [Commission Delegated Regulation (EU) 2024/3215](https://eur-lex.europa.eu/eli/reg_del/2024/3215/oj/eng?ref=sorena.io) - Correction source for certain language versions of Delegated Regulation (EU) 2021/2139. ## Primary sources - [European Commission: Implementing and delegated acts - Taxonomy Regulation](https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/implementing-and-delegated-acts/taxonomy-regulation_en?ref=sorena.io) - Primary Commission source for Taxonomy delegated acts, publication entries, public-feedback items, and related tools. - Quote: "implementing and delegated acts" - [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32020R0852&ref=sorena.io) - Framework regulation for sustainable investment classification, environmental objectives, DNSH, minimum safeguards, technical screening criteria, and Article 8 disclosure powers. - Quote: "framework to facilitate sustainable investment" - [Delegated Regulation (EU) 2021/2178 (Disclosures Delegated Act)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32021R2178&ref=sorena.io) - Binding source for Article 8 disclosure content, presentation, methodology, templates, and KPI reporting logic. - Quote: "content and presentation" - [Delegated Regulation (EU) 2022/1214 (Complementary Climate Delegated Act)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32022R1214&ref=sorena.io) - Binding source for specific gas and nuclear energy activities and associated disclosure amendments. - Quote: "economic activities in certain energy sectors" - [Delegated Regulation (EU) 2023/2485 amending the Climate Delegated Act](https://eur-lex.europa.eu/eli/reg_del/2023/2485/oj/eng?ref=sorena.io) - Binding source for additional climate mitigation and adaptation technical screening criteria. - Quote: "additional technical screening criteria" - [Commission Delegated Regulation (EU) 2024/3215](https://eur-lex.europa.eu/eli/reg_del/2024/3215/oj/eng?ref=sorena.io) - Binding correction source for certain language versions of the Climate Delegated Act. - Quote: "correcting certain language versions" - [Commission Notice C/2023/267 on Climate Delegated Act interpretation](https://eur-lex.europa.eu/eli/C/2023/267/oj/eng?ref=sorena.io) - Commission interpretation source for Climate Delegated Act technical screening criteria and DNSH questions. - Quote: "technical screening criteria" - [Commission Notice C/2023/305 on Article 8 disclosures](https://eur-lex.europa.eu/eli/C/2023/305/oj/eng?ref=sorena.io) - Commission interpretation source for Article 8 reporting of Taxonomy-eligible and Taxonomy-aligned economic activities. - Quote: "Taxonomy-aligned economic activities" ## Related Topic Guides - [DNSH Appendix C under the EU Taxonomy: chemicals evidence FAQ](/artifacts/eu/taxonomy-regulation/faq/dnsh-appendix-c.md): Practical FAQ on EU Taxonomy DNSH Appendix C chemicals criteria, including SVHCs, CLP hazard classes, the 0.1% w/w threshold, suitable alternatives, and controlled conditions evidence. - [EU Taxonomy 2026 simplification: what should teams do?](/artifacts/eu/taxonomy-regulation/faq/2026-simplification.md): cited FAQ on EU Taxonomy 2026 simplification, Regulation (EU) 2026/73, Article 8 reporting, DNSH evidence, and limits on unsupported claims. - [EU Taxonomy Activity Eligibility Workflow](/artifacts/eu/taxonomy-regulation/activity-eligibility-workflow.md): Build an EU Taxonomy activity eligibility workflow that maps economic activities to delegated-act descriptions before alignment, DNSH, and Article 8 KPI reporting. - [EU Taxonomy activity evidence packs: what to retain](/artifacts/eu/taxonomy-regulation/faq/activity-evidence-packs.md): A practical FAQ on EU Taxonomy activity evidence packs: eligibility, alignment, DNSH, minimum safeguards, KPI traceability, and cited-source review records. - [EU Taxonomy Applicability Test for Eligibility and Alignment](/artifacts/eu/taxonomy-regulation/applicability-test.md): Test EU Taxonomy applicability by separating Article 8 reporting scope, Taxonomy eligibility, Taxonomy alignment, DNSH, minimum safeguards, and KPI evidence. - [EU Taxonomy Article 8 disclosure templates](/artifacts/eu/taxonomy-regulation/templates.md): cited EU Taxonomy templates for Article 8 reporting, covering non-financial KPIs, financial undertaking annexes, eligibility and alignment evidence, GAR inputs, and publication checks. - [EU Taxonomy Article 8 KPI disclosure workflow](/artifacts/eu/taxonomy-regulation/kpis-and-disclosure-workflow.md): cited workflow for EU Taxonomy Article 8 KPI disclosures, covering turnover, CapEx, OpEx, GAR dependencies, templates, contextual information, and publication checks. - [EU Taxonomy Article 8 Scope and Reporting Entities](/artifacts/eu/taxonomy-regulation/scope-and-reporting-entities.md): Determine which financial and non-financial undertakings report under EU Taxonomy Article 8, which annexes apply, and what evidence supports the reporting boundary. - [EU Taxonomy Article 8 Scope FAQ](/artifacts/eu/taxonomy-regulation/faq/article-8-scope.md): cited FAQ on EU Taxonomy Article 8 scope, including who reports, which KPI framework applies, and what evidence teams should retain. - [EU Taxonomy auditor evidence: what to keep for alignment review](/artifacts/eu/taxonomy-regulation/faq/auditor-evidence.md): Practical FAQ on EU Taxonomy auditor evidence: what evidence supports eligibility, alignment, DNSH, minimum safeguards, and Article 8 KPI disclosures. - [EU Taxonomy CapEx Plan Evidence Workflow](/artifacts/eu/taxonomy-regulation/capex-plan-evidence-workflow.md): Build an EU Taxonomy CapEx plan evidence workflow for Article 8 CapEx KPI reporting, management-body approval, milestones, amendments, allocation, and restatement controls. - [EU Taxonomy CapEx Plan Evidence: Article 8 checklist](/artifacts/eu/taxonomy-regulation/capex-plan-evidence.md): Build evidence for EU Taxonomy CapEx plans under Article 8, Annex I Section 1.1.2.2 and the Disclosures Delegated Act. - [EU Taxonomy CapEx Plans FAQ: Article 8 CapEx KPI](/artifacts/eu/taxonomy-regulation/faq/capex-plans.md): 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. - [EU Taxonomy compliance guide: eligibility, alignment and Article 8 KPIs](/artifacts/eu/taxonomy-regulation/compliance.md): Practical EU Taxonomy compliance guide for mapping eligible activities, testing alignment, collecting DNSH and minimum-safeguards evidence, and preparing Article 8 disclosures. - [EU Taxonomy deadlines and Article 8 compliance calendar](/artifacts/eu/taxonomy-regulation/deadlines-and-compliance-calendar.md): cited EU Taxonomy calendar for Article 8 reporting phases, environmental objective application dates, delegated-act updates, and evidence review gates. - [EU Taxonomy Delegated Act Change Tracker](/artifacts/eu/taxonomy-regulation/delegated-act-change-tracker.md): Track adopted and proposed EU Taxonomy delegated-act changes by source, status, affected criteria, Article 8 disclosure impact, owner, and evidence update. - [EU Taxonomy delegated act changes: what teams should check](/artifacts/eu/taxonomy-regulation/faq/delegated-act-changes.md): FAQ on handling EU Taxonomy delegated act changes: official source checks, application dates, affected criteria, disclosures, DNSH evidence, and review records. - [EU Taxonomy DNSH and Minimum Safeguards evidence guide](/artifacts/eu/taxonomy-regulation/dnsh-and-minimum-safeguards.md): cited guide to EU Taxonomy DNSH and minimum safeguards: Article 3 alignment gates, Article 17 significant harm, Article 18 safeguards, evidence records, and KPI controls. - [EU Taxonomy DNSH Appendix C: chemicals evidence guide](/artifacts/eu/taxonomy-regulation/dnsh-appendix-c.md): cited guide to EU Taxonomy DNSH Appendix C chemicals checks, including SVHC thresholds, alternatives, controlled conditions, and evidence records. - [EU Taxonomy Eligibility vs Alignment](/artifacts/eu/taxonomy-regulation/taxonomy-eligibility-vs-alignment.md): 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. - [EU Taxonomy Eligibility vs Alignment Explained](/artifacts/eu/taxonomy-regulation/taxonomy-eligibility-vs-alignment-explained.md): Explain EU Taxonomy eligibility and alignment under Article 8, the Disclosures Delegated Act, Article 3, technical screening criteria, DNSH, and safeguards. - [EU Taxonomy eligibility vs alignment: what is the difference?](/artifacts/eu/taxonomy-regulation/faq/eligibility-vs-alignment.md): 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. - [EU Taxonomy FAQ: eligibility, alignment, DNSH, safeguards, and Article 8](/artifacts/eu/taxonomy-regulation/faq.md): EU Taxonomy FAQ hub for eligibility, alignment, technical screening criteria, DNSH, minimum safeguards, Article 8 KPIs, delegated acts, and evidence records. - [EU Taxonomy Financial KPIs and Green Asset Ratio (GAR) FAQ](/artifacts/eu/taxonomy-regulation/faq/financial-kpis-and-gar.md): FAQ on EU Taxonomy Article 8 financial undertaking KPIs, credit institution Green Asset Ratio (GAR), reporting dates, exclusions, and qualitative disclosures. - [EU Taxonomy GAR and financial undertaking KPIs](/artifacts/eu/taxonomy-regulation/gar-and-financial-undertaking-kpis.md): cited guide to EU Taxonomy Article 8 financial undertaking KPIs, including GAR, asset manager KPIs, investment firm KPIs, insurance KPIs, exclusions, and reporting evidence. - [EU Taxonomy GAR KPI workflow for credit institutions](/artifacts/eu/taxonomy-regulation/gar-kpi-workflow.md): cited workflow for preparing EU Taxonomy Green Asset Ratio (GAR) KPI disclosures under Article 8 and the Disclosures Delegated Act. - [EU Taxonomy minimum safeguards FAQ: Article 18 evidence](/artifacts/eu/taxonomy-regulation/faq/minimum-safeguards.md): 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. - [EU Taxonomy Minimum Safeguards: Article 18 and evidence](/artifacts/eu/taxonomy-regulation/minimum-safeguards.md): Understand how Article 18 minimum safeguards fit into EU Taxonomy alignment, which international standards they reference, and what evidence supports the assessment. - [EU Taxonomy non-financial KPIs: turnover, CapEx and OpEx](/artifacts/eu/taxonomy-regulation/faq/non-financial-kpis.md): Article 8 FAQ for non-financial undertakings reporting EU Taxonomy turnover, CapEx and OpEx KPIs, with evidence and source checks. - [EU Taxonomy Penalties and Fines: Article 22 Disclosure Risk](/artifacts/eu/taxonomy-regulation/penalties-and-fines.md): Understand where EU Taxonomy penalty exposure starts: Article 22 measures and penalties for Articles 5, 6, and 7 financial product disclosures, with practical evidence controls. - [EU Taxonomy Regulation Checklist for Eligibility and Alignment](/artifacts/eu/taxonomy-regulation/checklist.md): A cited EU Taxonomy checklist for mapping eligible activities, testing alignment, documenting DNSH and minimum safeguards, and preparing Article 8 KPI disclosures. - [EU Taxonomy Regulation requirements: eligibility, alignment, KPIs](/artifacts/eu/taxonomy-regulation/requirements.md): Understand the core EU Taxonomy requirements: Article 3 alignment tests, eligible activities, DNSH, minimum safeguards, Article 8 KPIs, and evidence to keep. - [EU Taxonomy screening criteria and documentation guide](/artifacts/eu/taxonomy-regulation/screening-criteria-and-documentation.md): How to document EU Taxonomy eligibility, alignment, technical screening criteria, DNSH, minimum safeguards, and Article 8 KPI disclosures without overstating the evidence. - [EU Taxonomy Six Environmental Objectives | Article 9 FAQ](/artifacts/eu/taxonomy-regulation/faq/six-environmental-objectives.md): Plain-English FAQ on the six EU Taxonomy environmental objectives in Article 9 and how teams should map activities, DNSH checks, safeguards, and evidence. - [EU Taxonomy vs CSRD: Article 8 Reporting Comparison](/artifacts/eu/taxonomy-regulation/taxonomy-vs-csrd.md): Compare EU Taxonomy Article 8 disclosures with CSRD sustainability reporting scope, evidence, KPIs, assurance, and reuse limits using official EU Taxonomy sources. - [EU Taxonomy vs SFDR: Scope, KPIs, and Evidence](/artifacts/eu/taxonomy-regulation/taxonomy-vs-sfdr.md): Compare the EU Taxonomy and the SFDR link points that appear in Taxonomy materials: activity classification, Article 8 KPIs, product disclosures, data reuse, and evidence limits. --- [Privacy Policy](https://www.sorena.io/privacy) | [Terms of Use](https://www.sorena.io/terms-of-use) | [DMCA](https://www.sorena.io/dmca) | [About Us](https://www.sorena.io/about-us) (c) 2026 Sorena AB (559573-7338). 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