The Commission is conferred delegated powers under specified Articles. Powers in Article 1(2), Article 3(13)(a), Articles 29b and 40b, and Article 46(2) are conferred for five years from 5 January 2023, with a Commission report due nine months before expiry and tacit five‑year renewals unless the European Parliament or the Council oppose at least three months before expiry. Powers in Article 3(13)(b) and (c) and Article 29ca are conferred for an indeterminate period from 18 March 2026. The European Parliament or the Council may revoke any delegation at any time; revocation takes effect the day after publication or on a later date and does not affect existing delegated acts. Before adopting delegated acts the Commission shall consult experts designated by Member States under the 2016 Interinstitutional Agreement.

When adopting delegated acts under Article 29b the Commission shall take into consideration EFRAG technical advice only if that advice fulfils conditions on due process, public oversight and transparency, expertise and balanced stakeholder participation and has sufficient public funding; it must be accompanied by cost‑benefit analyses and an explanation addressing Article 29b(5), and technical participation must not be conditional on financial contribution. Accompanying documents for EFRAG advice must be submitted. The Commission shall jointly consult the Member State Expert Group on Sustainable Finance and the Accounting Regulatory Committee on draft delegated acts, request ESMA, EBA and EIOPA opinions within two months, and consult the European Environment Agency, the EU Agency for Fundamental Rights, the ECB, the Committee of European Auditing Oversight Bodies and the Platform on Sustainable Finance (two‑month response where opinions are submitted). The Commission shall notify the European Parliament and the Council on adoption; a delegated act enters into force only if no objection is expressed within two months (extendable by two months) or both institutions inform the Commission they will not object.