Big EU Sustainability Tickets

Corporate Sustainability Reporting Directive

Requires companies to report on their environmental, social, and governance (ESG) performance. It applies mainly to large companies but will increasingly impact SMEs through supply chains. Many businesses will need to start collecting and structuring sustainability data.

EU Taxonomy

Defines which economic activities are considered environmentally sustainable. It influences how companies report sustainability and how investors allocate capital. Alignment can affect access to financing and business opportunities.

Corporate Sustainability Due Diligence Directive

Focuses on managing environmental and human rights risks in supply chains. Companies will be required to identify, prevent, and address negative impacts. This will increasingly affect suppliers and partners of large companies.

Ecodesign for Sustainable Products Regulation

Introduces sustainability requirements for products across their lifecycle. Focus areas include durability, repairability, and resource efficiency. It will impact how products are designed, manufactured, and sold.

Carbon Border Adjustment Mechanism

Applies a carbon cost to certain imported goods entering the EU. It aims to prevent carbon leakage and ensure fair competition. Businesses importing goods will need to track and report emissions data.

EU Omnibus Simplification Package

A proposed EU package aimed at simplifying and aligning existing sustainability regulations like CSRD, EU Taxonomy, and CSDDD. It is intended to reduce administrative burden and make requirements more practical for businesses. While details are still evolving, companies should expect adjustments rather than a rollback of sustainability obligations.

Understanding which of these apply to your business is the first step toward effective preparation.