The European Securities and Markets Authority ( ESMA ) has launched a public consultation, active until August 12, 2026, to gather feedback on proposed revisions to the Disclosures Delegated Act (DDA) under the European Union Taxonomy Regulation.
This initiative follows a request from the European Commission on March 4, 2026, and seeks to enhance the usability, relevance, and proportionality of the existing framework .
The consultation addresses several key areas,
