EU Sustainability Legislation: A guide to obligations, implementation and interoperability for businesses

Over the past few years, there have been a number of developments in sustainability legislation covering both social and environmental aspects of sustainability. While this has positioned the EU as a driving force in the sustainability transition, it has also raised questions from the business community concerned over the complexity or overlaps between certain legal requirements. 

With this new resource, we aim to help businesses understand these obligations and support good and efficient implementation. The briefing is designed to help companies navigate legal requirements in different areas, including due diligence, emissions tracking, climate transition planning, and sustainability reporting. Additionally, the Annexes provide a legal summary of each of the 10 legislations*, including process and output requirements, as well as details of GHG accounting methods. 

Following the EU Commission’s presentation of the Omnibus Simplification package, our analysis also includes a summary of changes proposed, as well as elements that are not expected to be modified by EU policy-makers. 

For whom is this analysis?

• Companies who want a greater understanding of their obligations under each piece of EU sustainability legislation 
• Auditors and supervisory authorities to crystallise their knowledge of EU sustainability legislation requirements 

Why download this analysis?

• Gain a clear understanding of your company’s obligations under EU sustainability legislation
• Ensure that your compliance efforts are efficient and not duplicated

Download the legal guide

^{*The guide covers the following: the Corporate Sustainability Due Diligence Directive (CSDDD), the Corporate Sustainability Reporting Directive (CSRD), the EU Taxonomy, the European Emissions Trading System (EU ETS), the Carbon Border Adjustment Mechanism (CBAM), the Industrial Emissions Directive (IED), the European Batteries Regulations (EUBR), the European Deforestation Regulation (EUDR), the Conflict Minerals Regulation (CMR), and the Forced Labour Regulation (FLR).}

^{This publication is part of a project funded by the European Climate Initiative (EUKI), which aims to support practical implementation of EU sustainability legislation by providing high-quality, publicly accessible research and expert guidance. To find out more, visit www.euki.de/en.}