EU: Frank Bold publishes updated guide to obligations, implementation & interoperability for businesses under EU Sustainability Legislation
"EU Sustainability Legislation: Updated guide to obligations, implementation, and interoperability for businesses", 1 September 2026
The European Union has adopted several laws under the EU Green Deal, with the aim of leading the sustainable transition to a low-carbon economy. These laws were designed to build corporate resilience in the face of climate and energy challenges and provide companies and investors with tools to understand and manage risk exposure across their value chains.
During 2025, the European Commission changed paths and proposed several amending proposals under various Omnibus packages with the intended aim of simplifying EU rules.
The Omnibus packages introduce changes to the scope, timelines, and substance of the obligations of the affected legislative acts. While most of these amendments have already been adopted, others, such as the ones proposed for the IED and the EUBR, are still under negotiation and these pieces of legislation will be subject to changes in the following months.
The present briefing is an update of our study ‘EU Sustainability Legislation: A guide to obligations, implementation and interoperability for businesses,’ seeking to clarify the evolving regulatory context in light of the Omnibus amendments. Compared to the first iteration of this study, which provided a comprehensive overview of all requirements and their overlaps (see here), the second version focuses on updates and emerging developments. The review is limited to the legislation affected by recent changes. It provides practitioners with a clear overview of the changes, their impact on implementation and how these revisions affect the interoperability of these legal instruments.
This second iteration of the study covers the following key legislative acts:
- EU Corporate Sustainability Due Diligence Directive (CSDDD)
- EU Corporate Sustainability Reporting Directive (CSRD)
- EU Taxonomy
- EU Emissions Trading System (EU ETS)
- Carbon Border Adjustment Mechanism (CBAM)
- Industrial Emissions Directive (IED)
- Batteries Regulation
- EU Deforestation Regulation (EUDR)
- Conflict Minerals Regulation
- Forced Labour Regulation
Not all of these legislative acts are directly affected by the Omnibus amendments; however, they are included for continuity with the original study.