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EU streamlines taxonomy reporting for corporate sustainability
New EU rules ease 2025 sustainability reporting with thresholds, simplified templates, and optional KPI disclosures for corporates.
The European Commission’s July 2025 Delegated Act introduces targeted amendments to the European Union Taxonomy Regulation, aiming to reduce the administrative burden on companies while preserving the ambition. This document offers a comprehensive analysis of the key changes with insights on their practical implications for financial and nonfinancial undertakings.
Key topics covered include:
- The introduction of materiality thresholds and their impact on eligibility and alignment assessments
- The simplification of the “Do No Significant Harm” (DNSH) criteria for pollution
- The streamlined reporting templates for key performance indicators
- Specific updates for financial undertakings, including optional relief measures and revised KPI
The new rules apply from the 2026 reporting cycle (covering the 2025 financial year), with optional deferral to the 2027 reporting cycle. This document helps corporates understand and apply the new rules to ensure compliance and enhance the usability of sustainability disclosures.