Category: Sustainability

This month, the UK government released its long‑awaited Sustainability Reporting Standards (SRS), aligned with the International Sustainability Standards Board’s (ISSB) IFRS S1 and IFRS S2. It’s a defining moment that finally gives UK companies a clear blueprint for sustainability reporting. The draft UK Sustainability Reporting Standards (UK SRS) set out the core disclosure content based on IFRS S1…

In October 2025, the European Parliament rejected the proposed simplifications to the CSRD and CSDDD directives, which means their final form is still taking shape. The next vote is scheduled for November. If the proposed compromise is adopted, the new thresholds for mandatory ESG reporting would come into effect no earlier than 2026, and CSDDD-related…

Are you currently selling or planning to sell products to customers in Germany? Regardless of your sales model whether B2B, B2C, via your own online shop, or through platforms like Amazon or eBay, you are likely subject to Germany’s Extended Producer Responsibility (EPR) regulations.

In recent years, climate policy has become one of the pillars of sustainable development strategies for companies worldwide. The obligation to report on ESG (Environmental, Social, Governance) was designed to increase transparency in environmental actions and to encourage businesses to take tangible preventive, corrective, and adaptive measures in response to climate change. However, plans to…

Reporting to CDP may seem challenging, especially for companies just beginning their ESG journey. What once was optional is now, more often than not, a condition imposed by clients and investors. In this article, we explain what CDP is, how the reporting process works, and why companies choose to seek advisory support.

EcoVadis is one of the most widely used sustainability rating platforms for companies. An increasing number of clients, especially international ones, require their partners to achieve a good score in this system. In this article, we explain what EcoVadis is, how the assessment process works, and what benefits a high rating brings to a company.…

Single-use plastics have become an integral part of our daily routines, yet their environmental impact is severe. From the contamination of marine ecosystems to the decline of endangered species, the consequences of this issue are becoming increasingly apparent. In response, the European Union has implemented decisive measures to mitigate the implact plastic has on our…

Sustainability is a concept that appears with increasing frequency in the context of global challenges - climate change, social inequalities, and the growing demands of the economy. That’s why it’s worth understanding what sustainability really means.In short, it refers to a development model that strives to balance economic growth with environmental protection and societal well-being…

With consumers increasingly demanding sustainability from companies, it has become very common for many companies to tout their products as “green, “natural”, or “eco-friendly”. However, these three terms, like many others used to convey this message of sustainability end up leaving consumers unaware of the actual impact the company has. This miscommunication, deemed “greenwashing”, occurs when…

On Tuesday, the United Kingdom (UK) government announced that it was abandoning its prior plans to implement its own taxonomy of sustainable activities, similar to that established by the European Union (EU). The finance ministry argued in its press release on the consultation process’ conclusion that the policy “would not be the most effective tool…

Extended Producer Responsibility (EPR) is no longer just a waste management policy — it’s a design mandate. Across Europe, new EPR regulations are forcing a shift in how businesses think about packaging, moving responsibility upstream to the earliest stages of product development. In this new landscape, lifecycle thinking isn’t optional — it’s operational.

Sustainable e-commerce is more than just a trend – it's a response to modern customer expectations and evolving market challenges. This article outlines step-by-step how to embed ESG principles into your online store. You'll discover how to improve operational efficiency, reduce environmental impact, increase customer loyalty, and leverage responsibility as a genuine competitive advantage.

In February, the EU announced its groundbreaking Omnibus proposal, aiming to simplify non-financial reporting frameworks. One of the most impactful proposals in this announcement was the severely limited scope of the companies required to report under the CSRD.

Since the Omnibus proposal was announced on February 26th, consulting firms and non-profits have debated its impact—not just on reporting companies (as we discussed here) but also on the efficacy of the EU’s Green Deal and its broader sustainability ambitions.

Although the European Union (EU) has established Extended Producer Responsibility (EPR) policies through legislation like the Directive on Waste Electrical and Electronic Equipment and the Directive on Packaging and Packaging Waste, the implementation of these policies can still vary significantly across member states and is continually evolving.  Since the Omnibus proposal was announced on February 26th,…

The European Commission's proposals to simplify ESG regulations as part of the so-called Omnibus Package published on February 26th 2025 have sparked a wide debate on their impact on the functioning of companies. The main objective of the changes is to reduce the administrative burden on enterprises and improve their competitiveness. However, there is a…

Managing compliance with Extended Producer Responsibility (EPR) regulations can be particularly challenging for smaller businesses, which often operate with limited budgets and resources. However, there are several strategies these businesses can adopt to minimize costs while fulfilling their obligations.

The EU’s Packaging and Packaging Waste Regulation 2025/40 (PPWR) officially enters into force on Tuesday, 11th February. Currently, roughly 40% of plastics used in the EU are for packaging, and in 2021, each EU resident generated approximately 36.1 kg of plastic packaging waste—an increase of 8.1 kg (29%) compared to the previous decade.

This month, the EU’s Platform on Sustainable Finance (PSF) initiated a public consultation to collect feedback on the updates made to the EU Taxonomy, as system for classifying and reporting on sustainable activities. The intention was to improve usability and simplicity while expanding the scope of the activities included.

Failure to comply with the rules of Extended Producer Responsibility (EPR) carries a number of sanctions, ranging from a restriction or complete ban on the sale of a product, to loss of brand reputation, to monetary fines or confiscation of goods. More and more countries are adopting EPR as a mandatory environmental policy, so its…

One of the key indicators in ESGx (Environmental, Social, Governance) reporting is the carbon footprint. Understanding its principle, importance and how to measure it, is the basis for companies preparing ESG reports in accordance with new European Union regulations, particularly the CSRD (Corporate Sustainability Reporting Directive).

The EU Taxonomy is a classification system that determines which economic activities can be considered environmentally sustainable in the European Union. It is a key tool within the European Green Deal to promote environmentally friendly investments and counter greenwashing.

ESG gap analysis is a tool used to assess how the existing ESG reporting practices meet the requirements under the CSRD. Identifying disparities between regulations and the current state of reporting allows for determining the appropriate changes to introduce. Gap analysis allows you to pinpoint areas that need improvement, such as detailed reporting on climate…

What is ESG? ESG, or Environmental, Social, and Governance, is a set of criteria for evaluating companies' environmental, social, and governance impacts. These areas include efforts to reduce greenhouse gas emissions, improving working conditions, addressing social inequality, and transparency in corporate governance, among others. The introduction of the CSRD (Corporate Sustainability Reporting Directive) makes the…

Preparing an ESG report in accordance with the requirements of the CSRD (Corporate Sustainability Reporting Directive) and ESRS (European Sustainability Reporting Standards) is a new challenge for many companies. A key element of this process is double materiality analysis, which assesses both the impact of a company's activities on the environment and the risks and…

Climate change and environmental degradation are becoming increasingly serious challenges that require commitment on many levels. Modern companies, which are increasingly embracing sustainability, cannot ignore the ecological aspect in the context of business travel as well.

In the face of advancing climate change and tighter environmental regulations in the European Union, companies face the challenge of aligning their operations with sustainability requirements. Zero-carbon, defined as a state of equilibrium between greenhouse gas emissions and their neutralization through reduction and absorption, has ceased to be merely an ambitious goal - it has…

Last week, the European markets regulator, European Securities and Markets Authority (ESMA), announced its final guidelines for investment funds using “green” terms in their names. These guidelines will be in effect from three months after their publication in all EUB languages on the ESMA website, with a total transition time of six months for existing…

What exactly does circularity mean for a company? We hear about circularity in multiple sustainability contexts, from the EU Taxonomy priorities and the European Green Deal (and even Duni Group’s 2030 Sustainability Strategy!) but what exactly does it entail at the microscale of a company?

China’s three biggest stock exchanges - the Shanghai Stock Exchange (SSE), Shenzhen Stock Exchange (SZSE), and Beijing Stock Exchange (BSE) - have joined the ranks of the EU, US, Brazil, and Singapore, among others, to establish ESG reporting requirements for companies. These requirements are stricter than the International Sustainability Standards Board (ISSB) financial requirements and…

In the last article "Circularity at company level", we discussed what circularity means for companies and how companies can contribute to the broader Circular Economy while benefiting financially from this innovation.

The United States Security & Exchange Commission (SEC), which oversees the enforcement of fair market practices to prevent manipulation and protect investors, has interrupted its progress toward climate disclosure rules, citing legal challenges to the new obligations.

In today's rapidly changing world, investors are not just looking for financial returns; they also want to make a positive impact on the environment and society. This paradigm shift has given rise to the concept of Environmental, Social, and Governance (ESG) criteria, which play a crucial role in evaluating a company's sustainability performance. In this…

Are you wondering if you have obligations under Spanish Extended Producer Responsibility (EPR) regulation? EFF has recently opened a hub in Barcelona with EPR specialists ready to offer a personalized consultation on your requirements and guide your team through the process.

The 2030 Agenda for Sustainable Development is a global initiative adopted by United Nations in 2015. This ambitious action plan of integrating three dimensions - economic, social and environmental - aims to ensure the protection and prosperity of our planet and society.

Sustainability can be defined as socio-economic progress achieved through unification of political, economic and social initiatives which aim to protect our environment as well as improve the quality of life of all communities for generations to come. Poland has committed to implementing the principles of this concept by participating in the United Nations Conference on…

The European Council and Parliament reached a compromise regarding the Corporate Sustainability Reporting Directive (CSRD) in February, delaying some of the sector standards and certain third-country firms’ reporting a few years.