Kategorie: ESG
Omnibus I and Due Diligence: Directive (EU) 2026/470 and Key Changes in the CSDDD
Almost two years ago, the European Union embarked on the path of mitigating the impacts of business activities, which led to the adoption of Directive (EU) 2024/1760 on corporate sustainability due diligence (the “CSDDD”), which for the first time at Union level systematically regulated mandatory due diligence in the area of human rights and the …
Read moreOmnibus I and sustainability reporting: easing of CSRD rules
Over the past years, the framework of non-financial reporting in Europe has been developing dynamically. From Directive 2014/95/EU (the “NFRD”) to Directive (EU) 2022/2464 (the “CSRD”) and further in the area of due diligence to Directive (EU) 2024/1760 (the “CSDDD”). Now another major shift is coming, namely the EU legislative package Omnibus I, as a …
Read moreAmendment to the Waste Directive: New rules for reducing food and textile waste
In recent years, the European Union has significantly intensified its efforts to transition to a circular economy and reduce the negative environmental impacts of production and consumption. This direction, which is one of the pillars of the European Green Deal, is reflected in a number of strategic documents and legislative initiatives aimed at reducing waste, …
Read moreEUDR in 2025: Current developments and practical implementation challenges
Deforestation and forest degradation are among the greatest environmental policy challenges of our time. The loss of forest cover has profound impacts not only on the climate but also on biodiversity and ecosystem stability. Forests play an irreplaceable role in the carbon cycle, temperature regulation, soil quality, and water management. Their destruction therefore disrupts the …
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