EU Sustainability Legislation: Download a practical e-book summarising the obligations and timeline for companies

A detailed overview of the purpose, requirements, timeline and above all the key links between the European sustainability directives has been published by Responsible Companies Team at Frank Bold. The e-book may become a practical guide for all companies operating in the European Union that are gradually becoming subject to the legislation.

Sustainability legislation has evolved significantly in recent years, with new regulations covering both the social and environmental spheres. As a result, the European Union has become a key player in promoting sustainable transformation. However, these developments have also raised concerns among companies, in particular due to the complexity and possible duplication of some legal requirements.

This guide from the Frank Bold Expert Group therefore aims to make it easier for businesses to understand their obligations and thus contribute to their correct and effective implementation. The overview is designed to help companies navigate the legal requirements in a cost-effective way in a variety of areas - from due diligence, emissions monitoring and planning for the transition to climate neutrality, to sustainability reporting.

The material includes annexes with legal summaries of all 10 regulations* that clearly describe the required processes and outputs, including the methodology for calculating GHG emissions.

Our analysis, in response to the European Commission's presentation of the Omnibus this year, includes both an overview of the proposed changes and areas that are not expected to be changed by the European legislator.

Who is this analysis for

• For companies that want to better understand their obligations under individual EU sustainability laws.
• For auditors and supervisory authorities to increase their knowledge of the requirements of EU sustainability legislation.

Why download the analysis

• Know your company's sustainability obligations under EU legislation.
• Make sure your compliance efforts are done efficiently and without unnecessary repetition.

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*The guide covers the following legislation:

• Corporate Sustainability Due Diligence Directive (CSDDD), 
• Corporate Sustainability Reporting Directive (CSRD), 
• EU Taxonomy, 
• European Emissions Trading System (EU ETS), 
• Carbon Border Adjustment Mechanism (CBAM), 
• Industrial Emissions Directive (IED), 
• European Batteries Regulations (EUBR),
• European Deforestation Regulation (EUDR), the Conflict Minerals Regulation (CMR), 
• Forced Labour Regulation (FLR).

This publication is part of a project funded by the European Climate Initiative (EUKI) of the German Federal Ministry for Economic Affairs and Climate Action (BMWK) to support the practical implementation of EU sustainability legislation by providing high quality, publicly available research and expert guidance.