The Taxonomy Regulation has been in force since 12 July 2020 + applied to climate-related objectives from 1 January 2022 + to all six environmental objectives from 1 January 2024 (with the staggered application of Article 27). The Commission Delegated Acts: Climate Delegated Act (EU) 2021/2139 (applied 1 Jan 2022); Complementary Climate Delegated Act (EU) 2022/1214 (applied 4 Aug 2022); Disclosures Delegated Act (EU) 2021/2178 (applied 1 Jan 2022 + the Article 8 KPI from FY2022); Environmental Delegated Act (EU) 2023/2486 (applied 1 Jan 2024) + amending acts (EU) 2023/2485 + 2024/2624. The Commission's 2024 Sustainable Finance Reporting Communication + the 2025 sustainable finance simplification omnibus consultation are framing potential Taxonomy simplifications: SME-friendly TSC versions; transition-activity expansion; Article 8 KPI burden-reduction; potential Social Taxonomy integration; potential alignment with CBAM + the EU Carbon Removal Certification Framework (EU) 2024/3012. Until any amending acts are adopted + applied, the Regulation + the 4 Commission Delegated Acts remain the applicable framework.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.