On 17 December 2025, the European Commission approved in principle a draft Commission Notice on the interpretation and implementation of certain legal provisions of the Disclosures Delegated Act (Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021) under Article 8 of the EU Taxonomy Regulation (Regulation (EU) 2020/852), as amended by the Omnibus Delegated Act (Commission Delegated Regulation (EU) C(2025)4568 of 4 July 2025), on the reporting of Taxonomy-eligible and Taxonomy-aligned economic activities and assets.

The draft Commission Notice will be formally adopted in all the official languages of the EU once all language versions are available. The draft Commission Notice sets out FAQs that provide interpretation and implementation guidance on the amendments to the Disclosures Delegated Act introduced by the Omnibus Delegated Act.