INSIRE informs - ESG-Updates | January

EU Taxonomy Update 2026: Greater focus through the materiality principle 

With the publication of Delegated Regulation (EU) 2026/73 am 8 January 2026 In the Official Journal of the European Union, the EU makes targeted adjustments to the delegated acts of the EU taxonomy. The aim is to improve the application of the taxonomy, particularly in the context of Article 8 disclosures to make it more practical without lowering the level of regulatory protection. 

The changes focus on the Introduction of a materiality principle in taxonomy reporting – a step that represents a noticeable relief for many companies. 

Introduction of the materiality principle in taxonomy reporting 

The central element of Delegated Regulation (EU) 2026/73 is the formal introduction of a materiality principle. 

What exactly is changing? 

(Financial) companies will in future no longer obliged, activities or exposures that are considered not financially significant to be classified, to fully check their taxonomy compliance. 

Impact on companies 

• Clear Reduction of testing and documentation effort 
• Stronger focus on essential, control-relevant activities 
• Better prioritization of resources in the ESG and finance areas 

The EU is thus following a practical approach that is already known from other regulatory areas (e.g. CSRD). 

Revision of the Article 8 reporting templates 

In addition to the materiality principle, the regulation also provides for a structural revision of the Article 8 templates . 

The goal of the adaptation 

• Shortening and simplifying the templates 
• A clearer structure for disclosure obligations 
• Reduction of redundant information 

For companies, this means a clearer reporting logic and easier integration into existing reporting and system landscapes. 

Clarifications regarding technical evaluation criteria (DNSH) 

Another focus of the Delegated Regulation is on the Clarification of technical evaluation criteria, particularly in connection with the “Do No Significant Harm” principle (DNSH). 

Affected areas 

Clarifications concern, among other things, the environmental objective of the 
"Avoidance and reduction of environmental pollution". 

These clarifications are intended to reduce room for interpretation and lead to a more uniform application contribute to the taxonomy in practice. 

INSIRE assessment: Now is the time to review structures and processes 

Even though the new regulations bring some relief, the EU taxonomy remains a demanding set of rules. The materiality principle still requires a clean derivation, documentation and governancein order to remain resilient to auditors and regulatory authorities. 

INSIRE helps companies to 

• to correctly classify the new requirements 
• To derive materiality decisions on a technically sound basis, 
• To efficiently integrate taxonomy reporting into existing ESG and finance processes. 

Do you want to know how the changes will specifically affect your taxonomy reporting?  Feel free to contact us – we will support you from analysis to operational implementation.