ESG – commission consults on Taxonomy Regulation delegated acts

On 17 March 2026, the European Commission announced the start of a consultation on two draft Level 2 delegated acts, with a view to revising technical screening criteria (TSC) under the Taxonomy Regulation.

These are draft Commission Delegated Regulations

• amending the Climate Delegated Act and
• amending the Environmental Delegated Act

The Commission's aim is to boost the adoption of the taxonomy by making it easier to use, improving access to green finance in the EU and enhancing market transparency through clearer disclosures.

The changes, which reflect feedback from stakeholders, cover most activities under the Climate Delegated Act and the Environmental Delegated Act, including forestry and environmental protection, manufacturing, energy, transport and construction, as well as for all the generic 'do no significant harm' appendices.

The consultation period closes on 14 April 2026.

Background to the consultation

The Commission's Omnibus I package (February 2025) introduced changes to the EU taxonomy, primarily focusing on disclosures, with only very targeted adjustments to the technical screening criteria.

Following this, the Commission conducted a broader review of all TSC throughout 2025, which included a Call for Evidence (CfE) in November 2025 - for our summary of the CfE, see here.

Timing

The consultation closes on 14 April 2026 and the Commission intends to adopt legislative proposals by the summer.

Further resources

For more on recent Taxonomy Regulation work, see our articles:

Taxonomy Disclosures Delegated Act - ESAs to provide technical advice (9 March 2026)

ESG: Commission call for evidence on Taxonomy Regulation TSCs (13 November 2025)

For an overview of the Taxonomy Regulation - its aims, what's already in place and what's being developed - see here