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No. 1014/2026
4 September 2026

REGULATION

on amendments to the regulation on the classification system for sustainable investments, No. 10/2024.

Article 1.

The following amendments shall be made to Article 1 of the Regulation:

• In point 1, a new letter shall be added, reading: Article 2 of Commission Delegated Regulation (EU) 2026/73 of 4 July 2025 amending Delegated Regulation (EU) 2021/2178 as regards simplifying the content and presentation of information to be disclosed in respect of environmentally sustainable activities and Delegated Regulations (EU) 2021/2139 and (EU) 2023/2486 as regards simplifying certain technical screening criteria for determining whether an economic activity qualifies as environmentally sustainable, published in Annex 3 to this Regulation.

• In point 2, a new letter shall be added, reading: Article 1 of Commission Delegated Regulation (EU) 2026/73 of 4 July 2025 amending Delegated Regulation (EU) 2021/2178 as regards simplifying the content and presentation of information to be disclosed in respect of environmentally sustainable activities and Delegated Regulations (EU) 2021/2139 and (EU) 2023/2486 as regards simplifying certain technical screening criteria for determining whether an economic activity qualifies as environmentally sustainable, published in Annex 3 to this Regulation.

• In point 3, the following shall be added: with amendments pursuant to Article 3 of Commission Delegated Regulation (EU) 2026/73 of 4 July 2025 amending Delegated Regulation (EU) 2021/2178 as regards simplifying the content and presentation of information to be disclosed in respect of environmentally sustainable activities and Delegated Regulations (EU) 2021/2139 and (EU) 2023/2486 as regards simplifying certain technical screening criteria for determining whether an economic activity qualifies as environmentally sustainable, published in Annex 3 to this Regulation.

Article 2.

A new annex shall be added to the Regulation and shall be published with this Regulation.

Article 3.

This Regulation, which is enacted pursuant to the authority of paragraph 1 of Article 8 of the Act on sustainability disclosure in the financial sector and the classification system for sustainable investments, No. 25/2023, shall enter into force immediately.

Notwithstanding paragraph 1, undertakings are permitted to base their disclosures on Delegated Regulations (EU) 2021/2178, (EU) 2021/2139 and (EU) 2023/2486 as they stood on 31 December 2025 for the financial year commencing between 1 January 2025 and 31 December 2025.

Ministry of Finance and Economic Affairs, 4 September 2026.
F. h. r.
Guðrún Þorleifsdóttir.
Arnar Kári Axelsson.

COMMISSION DELEGATED REGULATION (EU) 2026/73 of 4 July 2025 amending Delegated Regulation (EU) 2021/2178 as regards simplifying the content and presentation of information to be disclosed in respect of environmentally sustainable activities and Delegated Regulations (EU) 2021/2139 and (EU) 2023/2486 as regards simplifying certain technical screening criteria for determining whether an economic activity qualifies as environmentally sustainable (PDF document)