---
title: "EU Taxonomy delegated act changes: what teams should check"
canonical_url: "https://www.sorena.io/artifacts/eu/taxonomy-regulation/faq/delegated-act-changes"
source_url: "https://www.sorena.io/artifacts/eu/taxonomy-regulation/faq/delegated-act-changes"
author: "Sorena AI"
description: "FAQ on handling EU Taxonomy delegated act changes: official source checks, application dates, affected criteria, disclosures, DNSH evidence, and review records."
published_at: "2026-05-09"
updated_at: "2026-05-27"
keywords:
  - "EU Taxonomy delegated act changes"
  - "Taxonomy technical screening criteria"
  - "DNSH evidence"
  - "Article 8 disclosures"
  - "Environmental Delegated Act"
  - "Climate Delegated Act"
  - "EU Taxonomy"
  - "EU Taxonomy delegated acts"
  - "technical screening criteria"
  - "DNSH"
---
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# EU Taxonomy delegated act changes: what teams should check

FAQ on handling EU Taxonomy delegated act changes: official source checks, application dates, affected criteria, disclosures, DNSH evidence, and review records.

*FAQ* *Delegated acts* *EU Taxonomy*

## EU Taxonomy delegated act changes what teams should check before changing disclosures

A source-linked FAQ for turning EU Taxonomy delegated-act updates into practical review steps for eligibility, alignment, DNSH, and Article 8 disclosures.

Use it to separate adopted rules from proposals, confirm application dates, and keep an evidence trail for criteria changes.

EU Taxonomy delegated acts can change the technical screening criteria, DNSH criteria, and disclosure templates that teams use for eligibility and alignment assessments. Treat each update as a source-verification task: identify whether the act is adopted, published, applicable, or only open for feedback, then update the affected activities, KPIs, evidence files, and public statements accordingly.

## What should teams do when EU Taxonomy delegated acts change?

Start from the official Commission delegated-acts page and the relevant EUR-Lex act, not from a saved copy of an old checklist. Regulation (EU) 2020/852 gives the Commission power to specify technical screening criteria and Article 8 disclosure information through delegated acts, so a change can affect both activity assessment and reporting presentation.

Classify the update before changing workflows. The Commission page captured in the grounding data lists adopted and published acts, but it also listed proposed amending delegated regulations on 17 March 2026 that were open for public feedback until 14 April and were not yet adopted or in force until publication in the Official Journal.

- Confirm the source status: proposed, adopted, published in the Official Journal, applicable, corrected, or amended.
- Map the act to the affected object: Climate Delegated Act criteria, Environmental Delegated Act criteria, Disclosures Delegated Act templates, DNSH criteria, or Article 8 KPIs.
- Record the application date separately from the adoption or publication date.
- Update only affected activities and disclosures; keep unchanged activity conclusions intact unless the source change reaches them.
- Retain the official URL, short quote, affected internal owner, and evidence-change decision.

Sources for this answer:

- [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 page listing current Taxonomy Regulation delegated acts, latest public-feedback items, publication dates, and act status.
- [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32020R0852&ref=sorena.io) - Primary regulation authorising delegated acts for Article 8 disclosures and technical screening criteria.

## Which delegated-act changes are visible in the official source set?

The grounding set supports a narrow list of changes and milestones. The Commission delegated-acts page was last updated on 17 March 2026 and listed Commission Delegated Regulation (EU) 2026/73, Commission Delegated Regulation (EU) 2024/3215, Delegated Regulations (EU) 2023/2486 and 2023/2485, Delegated Regulation (EU) 2022/1214, and Delegated Regulation (EU) 2021/2178.

For current-status language, avoid saying that a proposal is already binding unless the official page or EUR-Lex act shows adoption, publication, and entry into force. The March 2026 feedback items in the grounding were explicitly described as proposed amendments that were not yet adopted and not in force.

- 2026/73: published in the Official Journal on 8 January 2026, amending the Disclosures Delegated Act and simplifying certain technical screening criteria for DNSH.
- 2024/3215: published in the Official Journal on 19 December 2024, correcting certain language versions of Delegated Regulation (EU) 2021/2139.
- 2023/2486: published in the Official Journal on 21 November 2023 as the Environmental Delegated Act, with criteria for water, circular economy, pollution prevention and control, and biodiversity.
- 2023/2485: published in the Official Journal on 21 November 2023, amending the Climate Delegated Act by adding technical screening criteria for certain activities.
- March 2026 proposals: public feedback was open until 14 April for proposed usability amendments to Delegated Regulations (EU) 2021/2139 and (EU) 2023/2486; grounding does not support treating them as adopted.

Sources for this answer:

- [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) - Grounding source for the current delegated-act list and the 17 March 2026 public-feedback status.
- [Commission Delegated Regulation (EU) 2024/3215](https://eur-lex.europa.eu/eli/reg_del/2024/3215/oj/eng?ref=sorena.io) - EUR-Lex source for the 2024 correction to certain language versions of Delegated Regulation (EU) 2021/2139.
- [Commission Delegated Regulation (EU) 2023/2485](https://eur-lex.europa.eu/eli/reg_del/2023/2485/oj/eng?ref=sorena.io) - EUR-Lex source for the 2023 amendment to the Climate Delegated Act.

## How should teams decide what to re-check?

Do not reopen every Taxonomy conclusion by default. Re-check conclusions where the delegated act changes the applicable activity description, substantial-contribution criteria, DNSH criteria, minimum documentation expectation, Article 8 disclosure template, KPI methodology, or language that your local assessment relied on.

The Taxonomy Regulation says the technical screening criteria should be regularly reviewed and, where appropriate, delegated acts amended in line with scientific and technological developments. That makes the review log part of the evidence file, not a one-time legal note.

- Eligibility: check whether the activity description, sector boundary, or NACE mapping changed.
- Alignment: re-test substantial-contribution and DNSH criteria for affected activities only.
- Disclosure: check Article 8 templates, KPI presentation, and qualitative disclosure requirements when the Disclosures Delegated Act changes.
- Evidence: update source citations, screenshots or extracts, reviewer notes, and version dates used in assessment files.
- Claims: remove or qualify website, sales, investor, or product statements that cite superseded criteria.

Sources for this answer:

- [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32020R0852&ref=sorena.io) - Grounding for regular review and amendment of technical screening criteria and for Article 8 disclosure obligations.
- [Commission Delegated Regulation (EU) 2021/2178 (Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - EUR-Lex source for the Article 8 disclosure act covering content, presentation, and methodology for Taxonomy disclosures.

## What evidence should be retained after a delegated-act review?

Keep the review evidence specific enough that a later reviewer can see why a conclusion changed or why no change was needed. The file should distinguish legal source status from internal implementation status.

For proposals and public-feedback items, retain a watch note rather than changing binding controls too early. For published acts, retain the Official Journal publication reference, application date, affected criteria, and the exact assessment files changed.

- Official source URL with ref=sorena.io and the date the team checked it.
- Delegated act identifier, affected prior act, and status: proposal, adopted, published, applicable, correction, or amendment.
- Affected activities, objectives, DNSH checks, disclosures, KPIs, and public claims.
- Before-and-after conclusion for each affected assessment, including no-change decisions.
- Owner, approval date, and next review trigger for future delegated acts or Commission notices.

Sources for this answer:

- [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 distinguishing latest public-feedback items from published Official Journal acts.
- [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32020R0852&ref=sorena.io) - Grounding for delegated act entry into force, Parliament and Council objection period, and Commission review of screening criteria.

## Primary sources

- [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 page for current Taxonomy Regulation delegated acts, latest public-feedback items, publication dates, and source status.
  - Quote: "Taxonomy Regulation gives the Commission the power"
- [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32020R0852&ref=sorena.io) - Primary EU Taxonomy Regulation source for delegated powers, Article 8 disclosures, technical screening criteria, and regular review.
  - Quote: "regularly review the technical screening criteria"
- [Commission Delegated Regulation (EU) 2021/2178 (Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Source for Article 8 disclosure content, presentation, and methodology obligations.
  - Quote: "content and presentation of information"
- [Commission Delegated Regulation (EU) 2024/3215](https://eur-lex.europa.eu/eli/reg_del/2024/3215/oj/eng?ref=sorena.io) - Source for corrections to certain language versions of Delegated Regulation (EU) 2021/2139.
  - Quote: "correcting certain language versions"
- [Commission Delegated Regulation (EU) 2023/2485](https://eur-lex.europa.eu/eli/reg_del/2023/2485/oj/eng?ref=sorena.io) - Source for the 2023 amendment to the Climate Delegated Act technical screening criteria.
  - Quote: "amending Delegated Regulation (EU) 2021/2139"

## 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): source-linked 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 source-linked 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): source-linked 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): source-linked 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): source-linked 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): source-linked 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 Acts Tracker](/artifacts/eu/taxonomy-regulation/delegated-acts-tracker.md): Track EU Taxonomy delegated acts by legal status, objective, reporting impact, activity scope, DNSH criteria, Article 8 disclosures, and owner follow-up.
- [EU Taxonomy DNSH and Minimum Safeguards evidence guide](/artifacts/eu/taxonomy-regulation/dnsh-and-minimum-safeguards.md): source-linked 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): source-linked 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): source-linked 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): source-linked 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 source-linked 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.

*Recommended next step*

*Placement: after evidence section*

## Turn EU Taxonomy delegated-act updates into evidence work

Use this FAQ to convert delegated-act changes into source checks, affected-activity reviews, owner decisions, and evidence updates before disclosures or claims change.

- [Open Research Copilot](/solutions/research-copilot.md): Answer EU Taxonomy implementation questions with cited source material.
- [Discuss EU Taxonomy implementation](/contact.md): Review delegated-act sources, affected criteria, and evidence updates with Sorena.


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