On 4 July 2025, the European Commission (Commission) adopted a Delegated Regulation amending Commission Delegated Regulation (EU) 2021/2178 as regards the simplification of the content and presentation of information to be disclosed concerning environmentally sustainable activities and Commission Delegated Regulations (EU) 2021/2139 and (EU) 2023/2486 as regards simplification of certain technical screening criteria for determining whether economic activities cause no significant harm to environmental objectives.
Background
The Commission published the draft of this Delegated Act in February 2025 as part of the ‘Omnibus I’ package, allowing stakeholders to provide feedback on the draft measures.
Next steps
The Delegated Act will be transmitted to the European Parliament and the Council for their scrutiny.
The changes will apply once the scrutiny period of 4 months, which can be prolonged by another 2-month period, is over.
The simplification measures laid out in the Delegated Act will apply as of 1 January 2026 and will cover the 2025 financial year. However, undertakings are given the option to apply the measures starting with the 2026 financial year if they find this more convenient.