On 27 May 2026, the EU Platform on Sustainable Finance (EU Platform) published its response to the European Commission’s consultation on the Environmental and Climate Delegated Acts. In addition to its main briefing the EU Platform has published two annexes, one for each Delegated Act, setting out the specific recommendations for both substantial contribution and “do no significant harm” criteria.
Each recommendation in the annexes is presented in a table aligned with the structure of the Delegated Acts: the left column displays the amended draft text presented by the Commission for consultation, while the right column presents the EU Platform’s recommended text, with changes highlighted: additions are in green and deletions are in strikethrough format to facilitate immediate application.
The majority of the recommendations from the EU Platform relate to the Climate Delegated Act, particularly in the sectors of transport, manufacturing, construction and real estate, energy, and forestry. The EU Platform has also made two broader recommendations aimed at facilitating the practical application of the taxonomy criteria. This concerns an upgrade to the taxonomy compass by linking each criterion to relevant sectoral legislation, and databases, while also incorporating guidance to support implementation of the criteria. It also concerns a comprehensive review of all taxonomy‑related FAQs to ensure alignment with the updated Delegated Acts.