Taxonomy: Commission guidelines for interpreting and implementing changes from the Omnibus 1 revision

A communication from the European Commission on the interpretation and implementation of certain provisions of the delegated acts adopted under the Taxonomy Regulation is published in the Official Journal of the European Union on 30/04/2026.

In 2020, the Taxonomy Regulation introduced an EU-wide classification system for environmentally sustainable economic activities.

This communication aims to clarify the application of the changes resulting from the Omnibus 1 initiative, which led in particular to the revision and simplification of certain obligations relating to the publication of sustainability information applicable to companies (the CSRD and CS3D regulations).

In the form of answers to frequently asked questions, this communication aims to:
• "help stakeholders to comply with regulatory requirements at a lower cost;
• reduce the burden imposed by disclosure obligations;
• and ensure the usability and comparability of published information to foster the development of sustainable finance".

The clarifications provided by the Commission include the timetables for the application of…