EU Taxonomy : a guidance to help stakeholders prepare for the simplified disclosure rules in 2026

The European Commission has issued guidance to help stakeholders prepare for the simplified disclosure rules under the EU Taxonomy for sustainable economic activities, which will apply from January 2026, on 17/12/2025.

This unified EU classification system allows financial and non-financial companies to share a common definition of economic activities that can be considered environmentally sustainable. The “Taxonomy Regulation”, and more specifically the Disclosures Delegated Act, were amended through the “Omnibus Delegated Act”, adopted in July 2025. It "simplified certain corporate sustainability reporting and due diligence requirements", the draft commission notice said.

Thus, the guidance :
• is composed of "draft set of replies to FAQs,
• provides early and practical guidance on the implementation and legal interpretation of the simplified disclosure rules ahead of their entry into application".

It will help stakeholders to prepare before their first annual Taxonomy reporting under the simplified rules, due to be published in 2026 for the financial year 2025.

"The clarifications…