EU Taxonomy Regulation: scope, screening criteria, DNSH/minimum safeguards, disclosures and KPIs (SFDR/CSRD), 2021–2026 delegated acts and timelines, FAQs and tools, and implications for asset managers
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What does the EU Taxonomy Regulation do?
The EU Taxonomy Regulation (Regulation (EU) 2020/852) appeared in the Official Journal of the EU on 22 June 2020 and took effect on 12 July 2020. It creates a classification framework across the EU, or ‘taxonomy’, designed to give businesses, investors, financial institutions, companies and issuers a shared vocabulary for judging the extent to which economic activities are environmentally sustainable. This shared language helps determine how far activities are environmentally sustainable, using terminology provided by the Regulation and understood by businesses, investors and issuers. As a transparency instrument, the Regulation’s overarching purpose is to inform decision-making and channel investment effectively towards economic activities fundamental to the transition to net zero. The EU Taxonomy Regulation also amends, and borrows definitions from, Regulation (EU) 2019/2088—the EU Sustainable Finance Disclosures Regulation (EU SFDR)—and is complemented by several delegated regulations, as set out in Supplemental legislation—disclosures and Supplemental legislation—technical screening criteria below.
Mandatory requirements and voluntary uses
- mandatory obligations on disclosure — entities within the scope of the Regulation’s mandatory provisions must publish disclosures demonstrating the degree to which the economic activities they carry out satisfy the sustainability criteria laid down in, and under, the EU Taxonomy...
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Web page updated on 21/05/2026
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