# EU Taxonomy (Regulation 2020/852) and simplification 2026/73

Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088

- Status: In force
- Legal order: European Union
- Legal area: Sustainability reporting
- OJ L 198, 22.06.2020, p. 13; Commission Delegated Regulation (EU) 2026/73 (OJ L 2026/73, 8.01.2026)
- Business profile: Mining, Smelting, Semi-fabrication, Recycling, Product manufacturers

## In brief

Undertakings subject to the CSRD disclose the proportion of taxonomy-aligned turnover, CapEx and OpEx; from 2026 a 10% materiality threshold and simplified DNSH criteria.

## Key obligations

- Disclosure of how and to what extent the activities are associated with environmentally sustainable economic activities (Art. 8(1))
- Disclosure of the proportion of taxonomy-aligned turnover and of CapEx and OpEx (Art. 8(2))
- Option to omit the assessment of activities representing < 10% of the denominator of the turnover, CapEx or OpEx KPI (Art. 2(1a)–(1c) of Delegated Regulation 2021/2178 – as amended by Regulation 2026/73)

## Competent authority

In PL – within reporting under the Accounting Act (National Court Register (KRS), Polish Financial Supervision Authority (KNF) for issuers)

## Penalties

Laid down by national law (in PL Art. 77 of the Accounting Act).

## Entry into force

12.07.2020

## Application

2022-01-01; Delegated Regulation 2026/73 – from 1.01.2026 (for 2025 the previous wording may be applied)

## Key dates

- 01.01.2026: Application of Delegated Regulation 2026/73 (simplified disclosures and DNSH)
- 28.01.2026: Entry into force of Delegated Regulation 2026/73

## Related acts

- [Corporate Sustainability Reporting Directive – CSRD](https://igmnir.org/dane/prawo/en/eu-csrd/)
- [European Sustainability Reporting Standards (ESRS)](https://igmnir.org/dane/prawo/en/eu-esrs/)
- [Accounting Act – sustainability reporting](https://igmnir.org/dane/prawo/en/pl-rachunkowosc-csrd/)

## Official sources

- [Text of the act](https://eur-lex.europa.eu/eli/reg/2020/852/oj/pol)
- [Delegated Regulation (EU) 2026/73 – EUR-Lex](https://eur-lex.europa.eu/eli/reg_del/2026/73/oj/pol)

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Register as of: 22.10.2026. The official text of the act prevails. IGMNiR. On the website: https://igmnir.org/en/law/#akt-eu-taksonomia