EU: Commission seeks feedback on revisions to simplify the technical screening criteria under the EU Taxonomy

The European Commission is inviting feedback on potential revisions to the criteria of the EU Taxonomy in order to make the framework ‘simpler and easier to use’. 

The proposals, set out in two Delegated Regulations, include streamlined criteria and clarifications on how to demonstrate compliance. The changes cover the majority of activities under the Climate and Environmental Delegated Acts, including forestry and environmental protection, manufacturing, energy, transport and construction. 

Significantly, the proposals also include revisions to clarify the technical screening criteria, including the ‘Do No Significant Harm’ (DNSH) criteria, which has faced significant criticism for their complexity and the difficulty of gathering the necessary documentation to assess and prove compliance.  The amendments include improved definitions, clearer requirements for proving compliance with criteria, removal of duplicative or disproportionate requirements, and clearer references to related EU rules. 

By clarifying these standards, the Commission hopes to boost the use of the taxonomy, improve access to green finance, and enhance market transparency through clearer disclosures.

The proposals follow the Commission’s ‘Omnibus I’ package, introduced in February 2025, which made targeted changes to the EU Taxonomy framework primarily focused on disclosures, with only limited adjustments to the technical screening criteria. After that package, the Commission conducted a broader review of all technical screening criteria throughout 2025, which has resulted in the current draft changes. The objectives of these proposals are aligned with those of Omnibus I, namely to simplify the rules and reduce burden.

Next steps

The feedback period is open until 14 April 2026. Once the consultation is over, the Commission plans to adopt the final version of the revised Delegated Act by June 2026. Legislators will then have a scrutiny period of two months (extendable by another two months). The revised Delegated Acts are planned to apply from 1 January 2027.

Documents

• Commission’s press release published on 17 March 2026.

• Consultation on the review of the EU taxonomy environmental delegated act. 

• Consultation on the review the EU taxonomy climate delegated act.

Further reading

• EU Omnibus Tracker

• Delegated act on simplifying Taxonomy Reporting published in the Official Journal