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ARTICLE · 10 DECEMBER 2025

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Latest Developments On The EU Taxonomy Regulation

Jones Day
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Since 2020, European Regulation 2020/852 on the establishment of a framework to facilitate sustainable investment (the EU "Taxonomy Regulation") established a classification of certain activities based on sustainable criteria.

European UnionEnergy and Natural Resources
Seth E. Engel
Seth E. Engel
Clara Pourquery de Boisserin
Clara Pourquery de Boisserin
Armelle Sandrin-Deforge
Armelle Sandrin-Deforge
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Simplification of the EU Taxonomy Rules

Since 2020, European Regulation 2020/852 on the establishment of a framework to facilitate sustainable investment (the EU "Taxonomy Regulation") established a classification of certain activities based on sustainable criteria. As part of the broader "Omnibus" package for the simplification and revision of recent EU ESG rules, the European Commission (the "Commission") has also moved to simplify the EU Taxonomy framework.

On July 4, 2025, the Commission adopted a delegated regulation that amended a number of EU regulations that implement various aspects of the Taxonomy Regulation, amending delegated regulations (EU) 2021/2178 (the "Disclosure Delegated Act"), (EU) 2021/2139 (the "Climate Delegated Act"), and (EU) 2023/2486 (the "Environment Delegated Act").

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