The past year brought regulatory chaos. EU directives were published, revised, withdrawn, and postponed. As a result, 2026 sees multiple major EU regulations taking effect simultaneously.
As a standards body, we experience firsthand how challenging it is for companies to navigate these requirements, let alone keep track of them all. That’s why we’ve compiled this overview of the most important EU sustainability regulations.
1. 📊 CSRD – Corporate Sustainability Reporting Directive: The Next Wave of Sustainability Reporting
Last year’s Omnibus Package created significant confusion. Core elements of the CSRD were suddenly up for debate – deadlines shifted, requirements were reduced, and for a time it was unclear whether and how the directive would be implemented at all. It’s now been implemented, but certain data points have become optional, smaller companies have been granted extended deadlines, and implementation flexibility has increased. While this made the CSRD more manageable, it caused considerable frustration for companies that had already invested in preparation.
The CSRD now requires at least some companies to provide standardized sustainability reporting according to uniform EU standards (ESRS). It replaces the previous NFRD and significantly expands the circle of reporting-obligated companies.
Who’s affected after Omnibus?
Going forward, only the largest companies will be required to report. A company is considered large under CSRD if it has more than 1,000 employees AND annual revenue exceeding €450 million. Listed SMEs and non-EU companies with EU revenue over €150 million will follow later. This threshold increase exempts around 80% of companies originally intended for coverage.
Phased rollout timeline (as of 2026):
- Fiscal year 2024 (reports due 2025): Approximately 1,000 large capital market-oriented companies previously under NFRD – already reporting under CSRD
- Fiscal year 2025 (reports due 2026): Extension to EU parent companies with more than 1,000 employees and over €450 million revenue – Germany still awaiting national implementation legislation
- Fiscal year 2026 (reports due 2027): Additional large EU companies exceeding the new thresholds
- From 2028: Subsidiaries and non-EU companies with relevant EU operations
So CSRD is being extended to significantly more companies this year – though far fewer than originally planned. For many, 2026 is a preparation year. Those who’ve already started data collection should continue, as the investment will pay off. Despite simplifications, data requirements remain high – ESG data must be consistent across sustainability reports, green claims, supply chain documentation, and packaging strategies. A centralized, reliable data foundation is essential for all upcoming regulations.
2. 🌳 EUDR – EU Deforestation Regulation: Deforestation-Free Supply Chains
The EUDR has been postponed twice already – originally scheduled for late 2024, then pushed to June 2025, and even that date remains tentative. Pressure from industry, particularly from affected third countries, is intense. Many companies are therefore highly uncertain and questioning whether investing in traceability systems is worthwhile.
Yet such systems are necessary to comply with the regulation. The EU Deforestation Regulation prohibits importing and selling products linked to deforestation at the supply chain’s origin. Affected commodities include soy, cocoa, palm oil, coffee, wood, beef, and rubber, plus products derived from them. Companies must use geolocation and due diligence systems to prove their raw materials don’t originate from deforested land.
Who’s affected? Importers and producers of the named commodities and their derivative products.
Current timeline:
- By April 30, 2026: EU Commission presents a report on EUDR impacts and administrative burden – further adjustments possible based on this analysis
- From December 30, 2026: EUDR takes effect for large and medium-sized companies
- From June 30, 2027: Six months later, small and micro enterprises also become obligated
3. 📦 PPWR – Packaging & Packaging Waste Regulation: Packaging in Transition
This year sees a new EU Packaging Regulation PPWR take effect, aiming to make packaging circular across the EU. Unlike the previous Packaging Directive 94/62/EC, the PPWR is a regulation – meaning it applies directly in all member states without requiring transposition into national law. The PPWR deeply affects product design, material choices, and disposal systems, impacting everyone who places packaging on the market – from manufacturers to retailers to online platforms.
When does it apply?
Key changes:
Design-for-recycling becomes mandatory: All packaging must be designed for easy recyclability. Difficult-to-separate material combinations, unnecessary composites, and excess empty space are heavily restricted.
Minimization requirement:
Reusable systems: Reuse systems become mandatory for certain product categories.
Uniform labeling: EU-wide standardized symbols inform about materials and disposal.
What does this mean practically? Companies must redesign packaging, logistics, and product design processes. Data requirements increase significantly: materials, recycled content, and disposal pathways must be documented in detail.
If you would like more information, please take a look at our detailed blog post on the PPWR.
4. 🛠 ESPR – Ecodesign for Sustainable Products Regulation: Durability Becomes the Norm
The ESPR is the new EU Ecodesign Regulation that entered into force on July 18, 2024, replacing the previous Ecodesign Directive. From 2026 onwards, specific requirements for individual product groups take effect – the digital product passport is introduced and specific obligations like textile destruction bans become reality.
Unlike the old directive, which focused mainly on energy-related products, the ESPR extends the scope to nearly all product categories. Products must become more durable, repairable, and recyclable. A central tool is the digital product passport, which transparently provides information about origin, composition, and repair possibilities.
Who’s affected? Manufacturers and importers of textiles, electronics, furniture, and many other product groups.
Timeline:
- July 18, 2024: Framework ESPR entered into force, replacing the old Ecodesign Directive
- 2025: First work plans and legal acts for specific product groups are published
- From 2026: Digital product passports are introduced and specific obligations take effect – for example, textile destruction bans for large companies
What does this mean? Design and product development processes must incorporate circular economy thinking from the start. The digital product passport requires comprehensive product documentation – from material composition to repair instructions to recycling information. 2026 is the year companies must actively track which product-specific requirements are published for their goods categories, as the ESPR rolls out progressively.
5. 📢 Green Claims Directive & EmpCo: Stricter Rules Against Greenwashing from 2026
The EU Directive “Empowering Consumers for the Green Transition” (EmpCo, EU 2024/825) tightens requirements for sustainability and environmental communication. After transposition into national law, it takes binding effect from September 27, 2026. The also-discussed Green Claims Directive (GCD) at European level is not yet legally binding and its content remains uncertain.
What’s changing?
- General, vague environmental or sustainability claims like “eco-friendly,” “green,” “sustainable,” or “climate-neutral” are only permissible if objectively verifiable and transparent.
- Claims about future environmental performance require concrete, verifiable plans with evidence.
- Advertising greenhouse gas offset compensation as sole proof of climate neutrality is prohibited.
- Sustainability labels without robust, independent certification systems are considered misleading and prohibited.
The rules apply to all environmental claims in consumer-facing communication.
Important: No additional transition period beyond September 27, 2026 is provided; companies must be compliant by this date, including for products already on the market.
What should companies do now?
- Thoroughly review existing sustainability claims for verifiability
- Replace vague language with precise, measurable statements
- Systematically document evidence and data
- Secure protection through established, independent certifications (all our certifications are EmpCo-compliant)
We reported on this in more detail in our blog post about EmpCo. Feel free to take a look there.
6. 🔧 Right to Repair Initiative: Repair Instead of Replace
The EU Right to Repair initiative strengthens consumer rights to repair and extends product lifespans. The goal is to prioritize repairs over replacement or new purchases, thus reducing waste.
What’s changing?
Manufacturers must provide spare parts, repair information, and repair services at fair conditions for certain product groups. Repairability becomes a regulatory criterion in product design.
Who’s affected?
Manufacturers and retailers of electronics, household appliances, and other durable consumer goods.
Timeline: The regulation was politically agreed in 2024. Application is expected from 2026, depending on national implementation and delegated acts.
What does this mean for companies?
Product design, spare parts logistics, and after-sales services must be reconceived. Repairability shifts from voluntary sustainability argument to regulatory obligation.
7. 🍽 Waste Framework Directive Revision: New Rules for Textile and Food Waste
The revision of the EU Waste Framework Directive tightens requirements for waste prevention and recovery, particularly for textiles and food. The central instrument is extending Extended Producer Responsibility (EPR).
What’s changing?
- Introduction of mandatory EPR systems for textiles
- Stärkere Vorgaben zur Vermeidung von Lebensmittelabfällen
- Expansion of collection, reuse, and recycling infrastructure
Who’s affected?
Textile brands, food producers, importers, and retailers.
Timeline: Political agreement in 2024, national implementation expected 2025–2026.
What does this mean for companies?
Waste prevention becomes a strategic task. Companies must participate in EPR systems and design products more strongly for reuse and recycling.
8.🔗 CSDDD – Corporate Sustainability Due Diligence Directive: EU Supply Chain Law
The CSDDD harmonizes human rights and environmental due diligence obligations EU-wide. It goes beyond Germany’s Supply Chain Act (LkSG) and creates a unified European framework.
Status & timeline: The directive has been in force since 2024. Transposition into national law occurs by 2026, with phased application for companies starting from 2027.
Who’s affected?
Large EU companies and non-EU companies with substantial EU revenue. Thresholds are below the German LkSG, expanding the scope of application.
What’s coming for companies?
- Risk-based due diligence throughout the entire value chain
- Prevention and remediation measures for identified risks
- Stakeholder engagement and functioning grievance mechanisms
- Linking sustainability with corporate strategy
Context: 2026 is a crucial preparation year. Companies should develop existing LkSG processes now and align them to EU level.
9. ⚠️ REACH: Microplastics & PFAS Restrictions
Under the REACH Regulation, environmental and health risks from chemicals are being further restricted. Focus areas are intentionally added microplastic particles and PFAS (“forever chemicals”).
What’s changing?
- Ban or strong restriction of microplastic additives in products like cosmetics, cleaning agents, and paints
- Phased regulation or bans of entire PFAS substance groups
Who’s affected?
Manufacturers and importers of cosmetics, washing and cleaning products, textiles, coatings, and other consumer goods.
Timeline:
- Microplastics: already in force, transition periods vary by product
- PFAS: gradually from 2025–2026
What does this mean for companies?
Product formulations must be adjusted, supply chains reviewed, and new documentation and declaration obligations fulfilled.
Alles hängt zusammen: Der Schlüssel liegt in der Integration
These regulations don’t operate in isolation but interlink: CSRD data forms the foundation for credible green claims. Due diligence processes from CSDDD provide information for EUDR documentation. Material and product data from ESPR product passports support PPWR and REACH compliance.
The crucial lever is a centralized, consistent data foundation. Companies that invest early in reliable data structures and integrated processes avoid duplication of work and create regulatory synergies.
Conclusion: Requirements Are Becoming More Concrete – and Verifiable
This year, several pending EU regulations shift sustainability from voluntary commitments toward concrete, verifiable requirements. In some areas, not only enforceability increases but also the scope of obligations – for instance regarding environmental claims, product requirements, packaging, or chemicals.
For companies, this means: sustainability communication, product design, and documentation must align more closely with regulatory requirements. Claims must be substantiable, minimum standards met, and relevant information kept available.
While the GfaW standards NCS, NCP, Nature Thanx, and CSE aren’t all-in-one regulatory solutions, they can provide targeted compliance support – for instance in structuring data or securing specific sustainability claims.
If you’d like to learn more, feel free to contact us at info@gfaw.eu or via our contact form.
