Apart Sustainability Commitments
2026
Revise technical screening criteria
For the current third mandate, the Commission has identified as a priority the revision of the technical screening criteria for existing activities, with revised Delegated Acts planned for adoption in 2026.
2026
Adopt taxonomy review act
The Commission is conducting a comprehensive review of the existing EU taxonomy technical screening criteria, with the aim of updating them and improving their usability. A delegated act is expected to be adopted in the course of 2026.
2027
Run third mandate to 2027
The current third mandate of the Platform on Sustainable Finance runs from February 2026 until the end of 2027.
2028
Postpone ESG reporting
Under the new rules, only large companies with more than 1,000 employees will be required to prepare ESG reports, and this obligation is postponed to 2028.
