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Regulatory Timeline

Key milestones in the EU Taxonomy from the framework regulation through delegated acts, reporting deadlines, and the 2025 simplification proposal.

Legislation
Delegated Act
Reporting
2020
March 2020Legislation

TEG final report

The Technical Expert Group on Sustainable Finance publishes its final recommendations on taxonomy criteria.

June 2020Legislation

Taxonomy Regulation enters into force

Regulation (EU) 2020/852 establishes the legal framework for the EU Taxonomy.

2021
April 2021Delegated Act

Climate Delegated Act adopted

The first delegated act sets technical screening criteria for climate mitigation and adaptation.

July 2021Delegated Act

Article 8 Delegated Act adopted

The disclosure methodology for non-financial and financial undertakings is specified.

2023
January 2023Reporting

First alignment reporting for climate objectives

In-scope companies report alignment for mitigation and adaptation.

June 2023Delegated Act

Environmental Delegated Act adopted

Screening criteria for the remaining four environmental objectives are adopted.

2025
January 2025Reporting

Alignment reporting for all six objectives

Non-financial companies start reporting alignment across all six environmental objectives.

February 2025Legislation

Omnibus package proposed

The Commission proposes simplifications affecting sustainability and taxonomy reporting.

Understand the Regulation

Read the full guide to the legal basis, environmental objectives, alignment conditions, and reporting framework.