Read our just-released up-to-date briefing covering key EU sustainability law, including what has changed in the EU with the Omnibus reforms and what it means for businesses.
Over the course of the last year, the European Commission proposed several amendments to existing European sustainability legislation under various Omnibus packages and legislative reviews, with the stated aim of simplifying and reducing burden for companies. These include changes to the scope, timelines and substance of the affected legislative acts.
This new briefing is an update of our 2025 study and provides key clarifications of the evolving regulatory context in the EU.
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*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). It builds on a previous briefing published in 2025 where you can find an additional Annex regarding calculation of GHG emissions.
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.
After several months of delay, today, the European Commission presented its proposal for a Corporate Sustainability Due Diligence Directive in Brussels. The main objective of this new legislation is to integrate into European law international standards such as the UN Guiding Principles on Business and Human Rights - adopted globally over a decade ago - and standards developed and approved by the OECD.
What is the content of sustainability due diligence standards, how can companies effectively implement due diligence, and what challenges and benefits does it bring to businesses? These and other questions were answered by speakers at the webinar organised by Frank Bold.
On 23 February 2022, the European Commission released its proposal for a directive on Corporate Sustainability Due Diligence. This directive could represent a landmark step forward in minimising the negative impacts of businesses on workers, communities and the environment worldwide. In response, over 220 NGOs and trade unions from around the world welcome the proposal as an essential and long-awaited step toward corporate accountability, responsible business conduct and access to justice.
