Taxonomy Regulation: FAQs published in the EU Official Journal

Clarifications from the European Commission regarding the Taxonomy Regulation (Regulation (EU) 2020/852) and the associated delegated acts were published in the Official Journal of the EU on 5 March 2025 (Notice C/2025/1373).

The notice mainly contains clarifications on the application of the technical screening criteria. However, it also contains general clarifications and clarifications on the reporting of taxonomy disclosures. For example, there are clarifications on the reporting of prior-year information (question 146), the application of the reporting templates (questions 147, 149 and 155) and the verification of compliance with the technical screening criteria by third-party verification (question 7).

The clarifications were first published as a draft on 29 November 2024, translated into all official EU languages in the meantime and slightly amended in terms of content (e.g. question 141).

The ASCG will continue to engage with developments on the Taxonomy Regulation. In the past, we held thirteen user forums on the Taxonomy Regulation with our member companies and associations.