Recursos y documentos oficiales

The framework regulation establishing the EU Taxonomy for environmentally sustainable activities.

Corporate Sustainability Reporting Directive amending existing reporting requirements.

Modificación en vigor que establece el nuevo alcance general de la CSRD; los Estados miembros deben transponer los cambios pertinentes a más tardar el 19 de marzo de 2027.

Sustainable Finance Disclosure Regulation for financial market participants and advisers.

Technical screening criteria for climate change mitigation and adaptation objectives.

Screening criteria for water, circular economy, pollution prevention, and biodiversity objectives.

Rules on content and presentation of Taxonomy disclosures under Article 8.

Simplificación de las divulgaciones de Taxonomía aplicable desde el 1 de enero de 2026, con una opción de materialidad del 10% y plantillas racionalizadas.

Criteria for nuclear energy and fossil gas activities under specific conditions.

Official EC page listing every implementing and delegated act under the Taxonomy Regulation.

Central page with all FAQ documents, calculator, and user guide.

Orientación interpretativa sobre las divulgaciones del artículo 8 tras las modificaciones del Reglamento Delegado Ómnibus.

Combined interpretation guidance for the Environmental, Climate, and Disclosures Delegated Acts.

Third Commission Notice on Article 8 disclosure reporting for Taxonomy-eligible and Taxonomy-aligned activities.

Interpretation guidance on technical screening criteria for climate objectives.

Second Commission Notice on the Disclosures Delegated Act under Article 8 reporting.

First official FAQ notice on reporting Taxonomy-eligible economic activities and assets.

FAQ guidance on Article 18 minimum safeguards and links to SFDR.

Step-by-step guide for companies to assess Taxonomy alignment.

2023 guidance on climate risk and vulnerability assessments for buildings.

Hazard classification list and CRVA process requirements.

Original Technical Expert Group methodology and criteria annexes.

Reference annex containing technical screening criteria for all objectives.

Methodology for defining substantial contribution to climate mitigation.

El paquete legislativo original presentado por la Comisión en febrero de 2025; desde entonces se han adoptado medidas posteriores.

Resumen de la Comisión de las medidas de simplificación adoptadas y aplicables desde enero de 2026.

Questions and answers on Omnibus I and II simplification packages.

Evidence-based recommendations for simplification from the Platform on Sustainable Finance.

All Platform reports, recommendations, and compendium of market practices.

Review of Climate Delegated Act criteria and new activity recommendations.

Real-world case studies of Taxonomy implementation by companies and financial institutions.

Common sustainability indicators for building performance assessment.

Introduction to the Level(s) framework, indicators, and reporting levels.

Voluntary environmental management tool referenced in DNSH criteria.

International standard for environmental management referenced in Taxonomy DNSH.

Interactive access to sectors, activities, and screening criteria.

Official Commission entry point for taxonomy policy and updates.