Details
- Publication date
- 4 July 2025
- Author
- Directorate-General for Financial Stability, Financial Services and Capital Markets Union
Description
The Commission has today adopted a set of measures to simplify the application of the EU taxonomy, the EU’s classification system of sustainable economic activities and investments. The changes will reduce administrative burden for companies while preserving the framework’s core objectives.
Today’s changes are adopted in the form of a Delegated Act amending the Taxonomy Disclosures, Climate and Environmental Delegated Acts. The Commission published the draft of this Delegated Act in February 2025 as part of Omnibus I package, allowing stakeholders to provide feedback on the draft measures.
The Delegated Act will now be transmitted to the European Parliament and the Council for their scrutiny. The changes will apply once the scrutiny period of 4 months, which can be prolonged by another 2‑month period, is over. The simplification measures laid out in this Delegated Act will apply as of 1 January 2026 and will cover the 2025 financial year. However, undertakings are given the option to apply the measures starting with the 2026 financial year if they find this more convenient.
Press release
Documents
- Delegated Act amending the Taxonomy Disclosures, Climate and Environmental Delegated Acts (not in force until it is published in the Official Journal)
- Annexes to the Delegated Act (not in force until it is published in the Official Journal)