The European Commission has adopted a Delegated Act to streamline the EU Taxonomy framework, significantly easing the compliance load for financial and non-financial companies.

Key changes relevant to asset managers include:

🔹 Reporting requirements reduced

The revised framework slashes the number of required datapoints by 64% for non-financial undertakings and by 89% for financial institutions.

🔹 Materiality threshold introduced

Companies will no longer need to report on activities that are deemed financially immaterial - specifically, those contributing less than 10% of turnover, CapEx, or OpEx.

🔹 Refined DNSH criteria

The 'Do No Significant Harm' requirements - especially regarding pollution prevention and chemical use - have been refined to reduce complexity in ESG due diligence and classification.

🗓️ The updated rules will apply from 1 January 2026 (covering FY2025), with an option to defer implementation to FY2026.

Use our Regulatory Intelligence solution to automatically assess each of your funds, and calculate an overall % EU Taxonomy alignment for your portfolio.

ESG Intelligence which is fast, transparent and affordable - only on the Integrum Platform.