EU publishes Delegated Act introducing simplified EU Taxonomy requirements
EU publishes Delegated Act introducing simplified EU Taxonomy requirements
The European Commission’s Delegated Regulation introducing measures to simplify the application of the EU Taxonomy in the form of a Delegated Act amending the Taxonomy Disclosures, Climate and Environmental Delegated Acts adopted by the European Commission on 4 July 2025 has now been published in the EU Official Journal. The changes are effective from 1 January 2026 and apply to reporting for the 2025 financial year, with an option for companies to apply from 2026 financial year. The main simplification measures are covered in the press release.
The EU Taxonomy Delegated Act in the EU Official Journal is available at the link.
The EU Taxonomy Delegated Act in the EU Official Journal is available at the link.