Zasoby i oficjalne dokumenty
Oficjalne akty prawne, akty delegowane, wytyczne Komisji, odniesienia techniczne i wybrane narzędzia dla zgodności z Taksonomią UE.
Podstawowe akty prawne
Taxonomy Regulation (EU) 2020/852
The framework regulation establishing the EU Taxonomy for environmentally sustainable activities.
CSRD Directive (EU) 2022/2464
Corporate Sustainability Reporting Directive amending existing reporting requirements.
Dyrektywa (UE) 2026/470 - Reforma zakresu CSRD
Obowiązująca zmiana ustanawiająca nowy ogólny zakres CSRD; państwa członkowskie muszą transponować odpowiednie zmiany do 19 marca 2027 r.
SFDR Regulation (EU) 2019/2088
Sustainable Finance Disclosure Regulation for financial market participants and advisers.
Akty delegowane
Climate Delegated Act (EU) 2021/2139
Technical screening criteria for climate change mitigation and adaptation objectives.
Environmental Delegated Act (EU) 2023/2486
Screening criteria for water, circular economy, pollution prevention, and biodiversity objectives.
Disclosures Delegated Act (EU) 2021/2178
Rules on content and presentation of Taxonomy disclosures under Article 8.
Rozporządzenie delegowane Omnibus (UE) 2026/73
Uproszczenie ujawnień Taksonomii stosowane od 1 stycznia 2026 r., obejmujące opcję istotności na poziomie 10% i uproszczone szablony.
Complementary Climate Delegated Act (EU) 2022/1214
Criteria for nuclear energy and fossil gas activities under specific conditions.
All Delegated Acts Overview
Official EC page listing every implementing and delegated act under the Taxonomy Regulation.
Komunikaty, wytyczne i FAQ Komisji
EU Taxonomy FAQ Hub
Central page with all FAQ documents, calculator, and user guide.
Komunikat C/2026/2558 - Czwarty komunikat o ujawnieniach (kwi. 2026)
Wytyczne interpretacyjne dotyczące ujawnień na podstawie art. 8 po zmianach wprowadzonych rozporządzeniem delegowanym Omnibus.
Commission Notice C/2025/1373 - Combined Taxonomy FAQ (Mar 2025)
Combined interpretation guidance for the Environmental, Climate, and Disclosures Delegated Acts.
Commission Notice C/2024/6691 - Third Disclosures FAQ (Nov 2024)
Third Commission Notice on Article 8 disclosure reporting for Taxonomy-eligible and Taxonomy-aligned activities.
Commission Notice C/2023/267 - Climate Delegated Act FAQ
Interpretation guidance on technical screening criteria for climate objectives.
Commission Notice C/2023/305 - Second Disclosures FAQ
PDFSecond Commission Notice on the Disclosures Delegated Act under Article 8 reporting.
Commission Notice 2022/C 385/01 - First Disclosures FAQ
First official FAQ notice on reporting Taxonomy-eligible economic activities and assets.
Commission Notice 2023/C 211/01 - Minimum Safeguards FAQ
FAQ guidance on Article 18 minimum safeguards and links to SFDR.
EU Taxonomy User Guide
PDFStep-by-step guide for companies to assess Taxonomy alignment.
Wytyczne techniczne
JRC Technical Guidance on Adapting Buildings to Climate Change
PDF2023 guidance on climate risk and vulnerability assessments for buildings.
Appendix A - Generic DNSH Climate Adaptation Criteria
PDFHazard classification list and CRVA process requirements.
TEG Final Report - Technical Screening Criteria (March 2020)
PDFOriginal Technical Expert Group methodology and criteria annexes.
Platform on Sustainable Finance - Full TSC Annex (Aug 2021)
PDFReference annex containing technical screening criteria for all objectives.
JRC Framework for Defining Technical Screening Criteria
Methodology for defining substantial contribution to climate mitigation.
Uproszczenie Omnibus (2025-2026)
Omnibus I Package - Commission Overview
Pierwotny pakiet ustawodawczy Komisji z lutego 2025 r.; późniejsze środki zostały już przyjęte.
Omnibus Delegated Act - Taxonomy Simplification (Jul 2025)
Przegląd Komisji dotyczący przyjętych uproszczeń stosowanych od stycznia 2026 r.
Omnibus Q&A Document (Feb 2025)
PDFQuestions and answers on Omnibus I and II simplification packages.
Platform Report - Simplifying the EU Taxonomy (Feb 2025)
PDFEvidence-based recommendations for simplification from the Platform on Sustainable Finance.
Platforma ds. Zrównoważonych Finansów
Platform Reports Hub
All Platform reports, recommendations, and compendium of market practices.
Platform Report - Advancing Sustainable Finance (Apr 2025)
Review of Climate Delegated Act criteria and new activity recommendations.
Compendium of Market Practices (Jan 2024)
Real-world case studies of Taxonomy implementation by companies and financial institutions.
Normy i ramy
Level(s) - EU Framework for Sustainable Buildings
Common sustainability indicators for building performance assessment.
Level(s) User Manual 1 - Introduction
PDFIntroduction to the Level(s) framework, indicators, and reporting levels.
EMAS - EU Eco-Management and Audit Scheme
Voluntary environmental management tool referenced in DNSH criteria.
ISO 14001:2015 - Environmental Management Systems
International standard for environmental management referenced in Taxonomy DNSH.