EU Taxonomy: Delegated Regulation (EU) 2026/76 simplifies DNSH criteria and updates the Appendices of the delegated acts
Changes to the DNSH criteria for pollution prevention under the EU Taxonomy delegated acts
29 Jan 2026The European Commission has published Delegated Regulation (EU) 2026/76, which amends three key environmental Taxonomy acts: (EU) 2021/2178 (Disclosure Delegated Act), (EU) 2021/2139 (Climate Delegated Act) and (EU) 2023/2486 (Environmental Delegated Act).
These changes are part of the 2025 simplification strategy for the Taxonomy requirements, aiming to:
- reduce administrative burdens for companies;
- make reporting obligations more proportionate; and
- address issues identified in the Do No Significant Harm (DNSH) criteria especially chemico‑regulatory elements, perceived as overly onerous and difficult for companies to apply.
Among the most impactful revisions are those to Appendix C of the Delegated Acts 2021/2139 and 2023/2486, i.e., the sections dedicated to DNSH criteria on pollution prevention and reduction.
Key changes at a glance (Appendix C — chemicals‑related DNSH criteria)
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Changes to DNSH criteria relating to chemicals (Appendices C) |
Before Reg. 2026/76 (2021/2139 + 2023/2486) |
After Reg. 2026/76 |
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Use, manufacture and placing on the market of substances listed under REACH Art. 57 (SVHC), whether as such, in mixtures or in articles, at >0.1% w/w |
Prohibited to use/manufacture/place on the market: • all SVHC included in the Candidate List; • all substances meeting the SVHC criteria under REACH Art. 57, even if not included in the Candidate List (CMR 1A/1B, PBT, vPvB, ED). Use allowed only if operators assess and document that no alternatives are available and that substances are used under controlled conditions. |
The prohibition applies only to: • SVHC actually included in the Candidate List; and • only if such SVHC have been in the Candidate List for at least 18 months.
Use allowed only if operators assess and document that no alternatives are available and that substances are used under controlled conditions. |
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Ozone‑depleting substances (ODS) |
Legal text referred to Regulation (EC) No 1005/2009, now repealed by Regulation (EU) 2024/590. |
Appendix C is updated to refer to the current Regulation (EU) 2024/590 on ozone‑depleting substances. |
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Directive 2011/65/EU (RoHS II) |
RoHS exemptions were not expressly considered in the DNSH criteria. |
The new Appendix C explicitly allows the use of exemptions listed in Annexes III and IV of RoHS II, where applicable. |
The regulation enters into force on 28 January and applies retroactively from 1 January 2026.
Companies may apply the previous criteria (the 2025 versions of the delegated acts) for the financial year beginning in 2025, helping to minimise impacts on reporting processes already in place.
Although the framework has been significantly streamlined, the EU Taxonomy remains a highly rigorous regulatory instrument. Each alignment claim requires precise, well‑documented verification. Lighter procedures do not reduce corporate responsibility or the importance of compliance.
Companies pursuing the declaration of environmentally sustainable activities must ensure that decisions, from substance and material selection to process management and reporting, are supported by reliable, up‑to‑date data fully consistent with the Taxonomy criteria.
The path to substantiating sustainability is unchanged: transparency, control, and full regulatory compliance remain essential. The revision introduces leaner tools, but the core principle is unaltered - safeguarding companies, investors, and the market in the transition to a truly sustainable economy.