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    Category: Sustainability

  • How EPR is changing how we package. EPR: from end-of-life to start-of-design

    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.
  • How to implement ESG principles in e-commerce and gain a competitive edge

    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.
  • EPR overview internationally

    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,…
  • Omnibus package – incoming changes in ESG reporting

    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…
  • January updates to EU taxonomy

    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.
  • All about the PPWR

    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.
  • Extended Producer Responsibility (EPR)

    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…
  • Carbon footprint in the context of ESG reporting

    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).
  • EU taxonomy

    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 – what is it and what should you keep in mind?

    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…
  • ESG strategy step by step / CSRD Success.

    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…
  • Double materiality analysis – What should you know?

    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…
  • Sustainability in business travel

    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.
  • Zero-emission – the key to competitive advantage

    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…
  • ESMA new greenwashing rules for investment fund names

    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…
  • Circularity at company level

    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 reporting requirements

    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…
  • USA SEC & ESG Reporting

    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.
  • Circularity indicators for companies

    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.
  • Unlocking sustainable investments: understanding ESG ratings for companies

    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…
  • EPR – who counts as a producer of EEE

    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

    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 ratings

    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…
  • ESRS delay

    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.
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