This legal briefing provides a detailed overview of the purpose, requirements, timeline, and most importantly, key interactions between different sustainability laws that will apply to companies operating in the European Union.
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.
*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.
Frank Bold’s research shows significant improvement in corporate disclosures largely due to the standardisation brought by the EU Corporate Sustainability Reporting Directive. Companies are reporting ambitious climate targets and disclosing clearer, more comparable and meaningful sustainability information.
As the EU navigates a critical period for its economic and environmental future, recent developments expose a troubling disconnect between political promises and policy action. What should we expect from our elected leaders when the foundations of sustainable competitiveness are being dismantled?
Speech by Filip Gregor at the public hearing on Reporting Obligations, held by the European Parliament's Committee on Legal Affairs on 13th May 2025
