Regulatory Timeline
Key milestones in the EU Taxonomy from the framework regulation through delegated acts, reporting deadlines, and the simplifications in force in 2026.
TEG final report
The Technical Expert Group on Sustainable Finance publishes its final recommendations on taxonomy criteria.
Taxonomy Regulation enters into force
Regulation (EU) 2020/852 establishes the legal framework for the EU Taxonomy.
Climate Delegated Act adopted
The first delegated act sets technical screening criteria for climate mitigation and adaptation.
Article 8 Delegated Act adopted
The disclosure methodology for non-financial and financial undertakings is specified.
First alignment reporting for climate objectives
In-scope companies report alignment for mitigation and adaptation.
Environmental Delegated Act adopted
Screening criteria for the remaining four environmental objectives are adopted.
Alignment reporting for all six objectives
Non-financial companies start reporting alignment across all six environmental objectives.
Omnibus package presented
The Commission presents the proposals that begin the sustainability and Taxonomy reporting simplification process.
Taxonomy disclosure simplification applies
Regulation (EU) 2026/73 applies, introducing a 10% materiality simplification and shorter reporting templates.
CSRD scope reform enters into force
Directive (EU) 2026/470 sets the new general mandatory scope for undertakings exceeding both 1,000 employees and EUR 450M net turnover; national transposition is due by 19 March 2027.
Fourth Article 8 notice published
Commission Notice C/2026/2558 provides interpretation guidance on disclosures under the amended Article 8 rules.
Understand the Regulation
Read the full guide to the legal basis, environmental objectives, alignment conditions, and reporting framework.