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EU publishes FAQs on Taxonomy reporting

US CLOUD Act vs European/UK Data Sovereignty.
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Ruth Knox | Paul Hastings, Joanna Broadwith | Paul Hastings

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Clarification on the templates that may be used for the 2025 financial year, the scope and operation of the two-year opt-out from detailed Taxonomy reporting, and the application of materiality.

The EU has streamlined Taxonomy reporting through the adoption of a delegated act on the simplification of the content and presentation of information to be disclosed in relation to environmentally sustainable activities. The changes apply from January 1, 2026, and were published in the Official Journal of the EU on January 8,draft

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