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Environmental regulations set the roadmap towards a low-carbon economy. This article gathers the regulatory changes that were on the table in 2024, but it should be read with an important warning.
Update notice (as of 2026). Several of the rules that in 2024 were taken to be imminent have changed substantially. The Omnibus simplification package, finalised as Directive (EU) 2026/470 and in force since 18 March 2026, raised the thresholds and postponed the deadlines of the CSRD and the CSDDD, while the Green Claims Directive proposal was withdrawn. We have updated each section to reflect the real situation. For the full picture, see our analysis of the Omnibus package and the summary of environmental regulatory changes in 2025.
Main regulatory changes that marked 2024
Ignoring regulation is not an option: non-compliance can carry significant legal consequences and financial penalties, the amount of which depends on each rule and the seriousness of the breach. To get ahead, it helps to know the key carbon footprint measurement standards.
Platforms such as Manglai, based on the GHG Protocol and ISO 14064, are strategic allies for complying with environmental regulations.
The CSRD and its later evolution
The Corporate Sustainability Reporting Directive (CSRD), Directive (EU) 2022/2464, was the big underlying change: it widened sustainability reporting and reinforced transparency.
In 2024 the narrative was one of progressive expansion: the directive was bringing in large companies in waves and, in future, certain listed SMEs. That wave timetable no longer exists. Directive (EU) 2026/470 replaces it with a single threshold: more than 1,000 employees and more than 450 million euros in net turnover, both criteria at once, and moves the first reports to financial years starting on or after 1 January 2027 (published in 2028). As a result, virtually all SMEs fall outside mandatory reporting. We develop this in the guide to the differences between CSRD and ESRS and in the article on SMEs in the supply chain.
The ESRS and the reduction of datapoints
The European Sustainability Reporting Standards (ESRS) are the set of standards that specify what and how to report under the CSRD, covering environmental, social and governance aspects, and interoperating with the GRI standards.
The first set of ESRS (Set 1) included on the order of a thousand datapoints, not the inflated figures that sometimes circulated. And here too there is relevant news: following the Omnibus simplification mandate, the Commission adopted the delegated act containing the revised ESRS on 3 July 2026, cutting more than 60% of the mandatory datapoints and more than 70% of all datapoints, removing voluntary disclosures and simplifying the materiality assessment. It applies to financial years starting on or after 1 January 2027, with early adoption possible for 2026. The principle of double materiality remains the backbone of reporting. We summarise it in our note on the ESRS changes.
Green Claims and greenwashing: what finally happened
In 2024 the approval of the Green Claims Directive was expected, to regulate environmental labels and claims and curb greenwashing. The narrative of the time needs qualifying: Green Claims was a proposal, not a rule in force since February 2024.
In fact, the Green Claims Directive proposal was withdrawn in June 2025: it is not law in force and is no longer going through the legislative process, so no company needs to prepare to comply with it. What is coming is Directive (EU) 2024/825 on empowering consumers for the green transition (EmpCo), which applies from 27 September 2026 and bans generic environmental claims without substantiation, sustainability labels without recognised certification and carbon-neutrality claims based on offsetting. We explain it in the article on the anti-greenwashing directive of September 2026.
The CSDDD and due diligence
The Corporate Sustainability Due Diligence Directive (CSDDD) requires large companies to identify, prevent and mitigate their impact on human rights and the environment along their chain of activities, including subsidiaries and suppliers.
Here too Omnibus has shifted the ground considerably:
- Much higher thresholds: it now reaches EU companies with 1.5 billion euros in turnover and 5,000 or more employees (previously 450 million euros and 1,000 employees).
- Postponed timetable: transposition moves to 26 July 2028 and uniform application to 26 July 2029.
- The obligation to adopt and implement a climate transition plan is removed.
Waste management and value-chain optimisation remain key levers to reduce the carbon footprint.
CBAM: from the transitional period to the definitive regime
Another front that in 2024 was in its transitional phase is the Carbon Border Adjustment Mechanism (CBAM). The transitional period ended on 31 December 2025 and, since 1 January 2026, CBAM has been in its definitive regime. It includes a de minimis threshold of 50 tonnes of net mass per year per legal entity, aggregated across all Annex I goods, which leaves most small importers outside its scope. That threshold covers iron and steel, cement, aluminium and fertilisers: electricity and hydrogen are always caught. We cover it in CBAM 2026.
Adapting to thrive
Environmental regulations represent a challenge, but also an opportunity. Companies that take a proactive approach, measure their data well and keep a close eye on regulatory changes are better positioned in an environment shaped by sustainability.
To help you find out what applies to you today, at Manglai we have created the environmental obligations checker, a free tool that identifies your obligations based on your company's size, sector and location.
