EU Taxonomy: answer to the EC Consultation on the revised Climate Delegated Act
Download the full statement here.
Beyond the specific comments in this paper, Eurogas underlines an overarching recommendation to be followed across the Act: the alignment with the rest of the EU framework. Instead of adding specific metrics or requirements to the Taxonomy Delegated Acts, the Technical Screening Criteria (TSC) should cross-reference existing laws and standards. This approach ensures updates coincide with changes to referenced texts and prevents inconsistencies.
Equal attention should be given to the application of the new TSC, especially as companies have already started preparing for the next taxonomy reporting cycle. The current proposals go beyond mere simplification, requiring changes to existing reporting tools, interpretations and information collection exercises. The Commission therefore should clarify as soon as possible that, if the revised TSC are adopted and published in H2 2026, companies may apply the new rules to FY2026 reporting but are not obliged to do so.
Beyond the recommendations listed in this paper, Eurogas regrets that most of the Commission’s proposals, notably regarding Activities 4.29/4.30/4.31 do not reflect the changes recommended in its answer to the Call for evidence (December 2025) and its position paper on the Complementary Climate Delegated Act (March 2026). Eurogas encourages the Commission to reconsider this approach and attach to this document the set of recommendations it previously issued.
This paper aims to:
- Assess the changes proposed on the elements already commented on by Eurogas and potential remedial actions (Part 1)
- Comments on additional elements requiring attention (Part 2)
