Measuring GHG emissions
February 10, 2022
On 17 March 2026, the European Commission launched a public consultation on draft revisions to the EU Taxonomy Climate and Environmental Delegated Acts. The consultation period runs until 14 April 2026.
Proposed changes
The proposed changes align with the objectives of the Omnibus simplification package. The Commission has proposed simplified DNSH (Do No Significant Harm) criteria across all activities, reduced documentation requirements, clearer Technical Screening Criteria, and updated references to current EU legislation. The Commission has not proposed changes to GHG thresholds or substantive criteria for high-emitting activities.
Sectors
The sectors most likely to see relevant changes are waste management and the circular economy, energy, manufacturing, construction, transport, and forestry. Companies active in these areas should review the draft texts and assess the impact on their specific activities before the consultation closes.
Timeline
The Commission aims to adopt the final texts by the end of Q2 2026, with a 1 January 2027 application date. Companies preparing FY2026 Taxonomy disclosures work under the current rules. FY2027 reporting, which many Wave 2 companies are already building processes around, will be subject to the revised criteria.
“What changes here is the complexity of demonstrating alignment, not the expectation that you will.”
Jatin BudhrajaSustainability Advisory Director
If you are preparing your CSRD disclosures or planning ahead for 2027 Taxonomy alignment, our team can assess the implications of the proposed changes for your specific sector. Get in touch!
