Methodological and interpretative documents
EU Taxonomy of Environmentally Sustainable Economic Activities
- Commission Notice (external link) on the interpretation and implementation of certain legal provisions of the Disclosures Delegated Act under Article 8 of the EU Taxonomy Regulation, as amended by the Omnibus Delegated Act, on the reporting of Taxonomy-eligible and Taxonomy-aligned economic activities and assets (fourth notice) (April 2026)
- Commission Notice (external link) on the interpretation and implementation of certain legal provisions of the EU Taxonomy Environmental Delegated Act, the EU Taxonomy Climate Delegated Act and the EU Taxonomy Disclosures Delegated Act (March 2025)
- Commission Notice (external link) on the interpretation and implementation of certain legal provisions of the Disclosures Delegated Act under Article 8 of the EU Taxonomy Regulation on the reporting of Taxonomy-eligible and Taxonomy-aligned economic activities and assets (third Commission Notice) (November 2024)
- Commission Notice (external link) on the interpretation and implementation of certain legal provisions of the EU Taxonomy Climate Delegated Act establishing technical screening criteria for economic activities that contribute substantially to climate change mitigation or climate change adaptation and do no significant harm to other environmental objective (October 2023)
- Commission Notice (external link) on the interpretation and implementation of certain legal provisions of the Disclosures Delegated Act under Article 8 of EU Taxonomy Regulation on the reporting of Taxonomy-eligible and Taxonomy-aligned economic activities and assets (second Commission Notice) (October 2023)
- Commission Notice (external link) on the interpretation and implementation of certain legal provisions of the EU Taxonomy Regulation and links to the Sustainable Finance Disclosure Regulation 2023/C 211/01 (June 2023)
- Commission Notice (external link) on the interpretation of certain legal provisions of the Disclosures Delegated Act under Article 8 of EU Taxonomy Regulation on the reporting of eligible economic activities and assets 2022/C 385/01 (October 2022)
Sustainability-related Disclosures under the SFDR
- Consolidated questions and answers (Q&A) (external link) on the SFDR (Regulation (EU) 2019/2088) and the SFDR Delegated Regulation (Commission Delegated Regulation (EU) 2022/1288) (November 2025)
European Green Bonds
- Communication from the Commission (external link) establishing guidelines for pre-issuance disclosure templates for issuers of bonds marketed as environmentally sustainable or of sustainability-linked bonds (July 2025)
- Commission Notice (external link) on the interpretation and implementation of certain legal provisions of the European Green Bond Regulation (November 2025)
- Corrigendum to the Commission Notice (external link) of 6 November 2025 on the interpretation and implementation of certain legal provisions of the European Green Bond Regulation (March 2026)
ESMA Guidelines on Sustainability
- Guidelines on Enforcement of Sustainability Information (GLESI) (external link) (April 2025)
- Guidelines on funds' names using ESG or sustainability-related terms (external link) (August 2024; the CNB has notified that it does not comply with these Guidelines)
- Guidelines on certain aspects of the MiFID II suitability requirements (external link) (April 2023)
Other
- ESMA thematic notes (external link) on clear, fair and not misleading sustainability-related claims: ESG strategies (January 2026)
- ESMA thematic notes (external link) on clear, fair and not misleading sustainability-related claims: ESG credentials (July 2025)
- EIOPA Guidance (external link) on the integration of customers' sustainability preferences under IDD (July 2022)