On 17 March 2026, the European Commission published proposed amfinishments to the EU Taxonomy’s Climate and Environmental Delegated Acts (CDA and EDA). The proposals include widespread revisions of the activity descriptions and the TSC utilized to determine whether economic activities are environmentally sustainable.
The TSC include both substantial contribution criteria and Do No Significant Harm (DNSH) criteria. The revisions aim to harmonise the TSC more closely with other EU legislation, thereby reducing complexity for reporting companies, and were open for public consultation until 14 April 2026.
Following the latest amfinishments to the Disclosure Delegated Act as part of the Omnibus initiative, this proposal is part of the regular cycle to update the TSC.
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