EU Green Taxonomy: what changes in sustainability reporting 2026

Key data

Companies required to report under the EU Green Taxonomy must review their sustainability reports following the correction published on April 23, 2026 regarding Delegated Regulation (EU) 2026/73. This correction, effective from January 8, 2026, adjusts formal errors in three key regulations that govern how information about sustainable economic activities is disclosed and how it is technically assessed whether an activity causes significant harm to the EU's environmental objectives.

This is not a substantive change in sustainability policy, but rather a correction that may affect the formal validity of reports already submitted or in preparation. Ignoring it could result in non-compliance with non-financial information disclosure obligations.

What does this regulation establish?

The correction acts on Delegated Regulation (EU) 2026/73, which in turn modified three regulatory pillars of the European Green Taxonomy:

The correction now published adjusts formal errors detected in the texts of Regulation 2026/73. This means that the current and applicable version of those texts is the corrected one, not the one originally published on January 8, 2026.

Economic and operational impact

The direct impact is not a new quantified economic burden, but rather an operational and compliance risk. Companies that have already prepared or submitted Green Taxonomy reports based on the original version of Regulation 2026/73 must verify whether the formal errors corrected affect any of their calculations, classifications or data presentations.

The main operational impact areas are:

• Review of reports already submitted: If the sustainability report was prepared with the original version of Regulation 2026/73, it may be necessary to review compliance with the corrected version.
• Update of internal technical criteria: Sustainability and compliance teams must update their assessment matrices in accordance with the corrected criteria of Regulations 2021/2139 and 2023/2486.
• Communication with auditors and verifiers: External verifiers of sustainability reports must work with the corrected version of the texts.
• Review cost: There is no official amount established, but the cost will depend on the volume of activities classified under the Taxonomy and the extent to which the formal errors corrected affect the presentation of data.

Who does it affect?

This correction directly affects:

• Large companies with sustainability reporting obligations under European non-financial information disclosure regulations.
• Financial entities that classify products or investment portfolios according to the EU Green Taxonomy.
• Companies that apply the technical criteria of Regulations 2021/2139 and 2023/2486 to determine whether their economic activities are environmentally sustainable.
• Sustainability advisors and consultants who prepare or verify Taxonomy reports for their clients.
• External auditors and verifiers of corporate sustainability reports.
• Chief Sustainability Officers (CSO), CFOs and compliance teams of companies required to report.

Practical example

A Spanish industrial company required to report under the Green Taxonomy submitted its sustainability report in February 2026 based on Regulation 2026/73 published on January 8, 2026. In that report, it classified several of its economic activities as sustainable by applying the technical criteria of Regulation 2021/2139.

With the publication of the correction on April 23, 2026, the sustainability team must:

1. Review the formal errors corrected in the text of Regulation 2026/73 to determine whether they affect the technical criteria applied in its classification of activities.
2. Verify that the presentation of the report complies with the corrected version of Regulation 2021/2178 on the format and content of disclosure.
3. Inform the external auditor of the sustainability report about the published correction so that it validates the compliance of the submitted report.

If the formal errors corrected do not affect the criteria applied by this particular company, it will not be necessary to reformulate the report. However, the review is mandatory to be able to prove it.

What should companies do now?

1. Download and review the corrected version of Regulation 2026/73 published on April 23, 2026 in the EU Official Journal. The current version is the corrected one, not the original from January 2026.
2. Compare the corrected texts with those applied in your sustainability reports prepared since January 8, 2026. Identify whether the formal errors corrected affect any classification or disclosed data.
3. Update the internal technical criteria matrices that your team uses to assess activities under Regulations 2021/2139 and 2023/2486, incorporating the published corrections.
4. Inform external auditors and verifiers of the published correction so that they work with the current version of the texts in their verification processes.
5. Document the review carried out as evidence of diligence in regulatory compliance, especially if the report was already submitted before the publication of the correction.