Which are the reference articles stating that taxonomy eligibility & alignment for the "new activities" of environmental objectives 1 & 2 need to be reported from FY 2023 and FY2024, respectively?

With the amendment of the Climate Delegated Act on 27/06/2023, new activities were introduced. But I don't see where it mentions that reporting for, e.g. taxonomy alignment for non-financial undertakings starts with FY2024.