Many companies hoped 2026 would bring regulatory clarity. In some ways, it has, but there´s still more to come.
The EU’s Omnibus Simplification Package has reshaped the regulatory landscape. The Corporate Sustainability Reporting Directive (CSRD) now applies to a narrower group of companies: those with more than 1,000 employees and €450 million in turnover.
Other frameworks have also been adjusted. The Corporate Sustainability Due Diligence Directive (CSDDD) has been scaled back, and the Carbon Border Adjustment Mechanism (CBAM) has been simplified. Even so, both continue to impose concrete obligations on larger organisations, particularly those with complex supply chains or carbon-intensive imports.
Where the shift is most striking, however, is in sustainability communication.
From 27 September 2026, the Empowering Consumers Directive (EmpCo) becomes binding. Under EmpCo, generic claims like ‘eco‑friendly’ or ‘climate neutral’ – especially when they rely on carbon offset projects – will no longer be compliant; instead, companies must either rely on robust, independently certified sustainability labels that meet legal criteria or make specific, verifiable, product‑level environmental claims.
This is where clarity becomes a real opportunity.
In our work with companies across sectors, we see that verified product carbon footprints, transparent methodologies, and independently certified labels enable companies to not only meet EmpCo requirements with confidence but also showcase their leadership in sustainability.
At ClimatePartner, we help companies transform regulatory requirements into clear, credible, and compelling sustainability communication that builds trust with consumers, partners, and regulators alike.
