Disclaimer: New EUDR developments - December 2025
In November 2025, the European Parliament and Council backed key changes to the EU Deforestation Regulation (EUDR), including a 12‑month enforcement delay and simplified obligations based on company size and supply chain role.
Key changes proposed:
- New enforcement timeline: 30 December 2026 for large/medium operators, 30 June 2027 for small/micro operators
- Simplified DDS: One-time declarations for small and micro primary producers
- Narrowed scope: Most downstream actors and non‑SME traders would no longer need to submit DDSs
- New DDS requirement: Estimated annual quantity of regulated products must be included
These updates are not yet legally binding. A final text will be confirmed through trilogue negotiations and formal publication in the EU’s Official Journal. Until then, the current EUDR regulation and deadlines remain in force.
We continue to monitor developments and will update all guidance as the final law is adopted.
Disclaimer: 2026 Omnibus changes to CSRD and ESRS
In December 2025, the European Parliament approved the Omnibus I package, introducing changes to CSRD scope, timelines and related reporting requirements.
As a result, parts of this article may no longer fully reflect the latest regulatory position. We are currently reviewing and updating our CSRD and ESRS content to align with the new rules.
Key changes include:
- A narrowed CSRD scope, now limited to companies with 1,000+ employees and €450m turnover
- Delays to CSRD reporting timelines, with wave 2 and 3 reports pushed to 2028/2029 in most cases
- Simplification of ESRS datapoints
We continue to monitor regulatory developments closely and will update this article as further guidance and implementation details are confirmed.
Coolset, the automated decarbonization platform for mid-market companies, and Lune, an integrated carbon offsetting provider, are excited to announce a new partnership that will provide businesses with everything they need to hit their net zero emissions target. Coolset's platform makes it easy for companies to measure, analyze, and reduce emissions, while Lune's high-quality carbon offset projects allow businesses to now neutralize any remaining, unavoidable emissions.
Through this partnership, Coolset will integrate Lune's carbon offsetting solutions directly, making it easy for customers to contribute to their choice of carbon removal and avoidance projects. This partnership will provide Coolset's customers with access to a curated list of high-quality, verified carbon projects that they can trust.
“SMBs are mostly underserved from a climate tooling perspective. We are excited to partner with Coolset, enabling their SMB customers to go beyond their own value chains to take action at scale.” – Erik Stadigh, co-founder & CEO Lune
Additionally, the partnership now allows users to track their contributions to carbon offset projects from Coolset's end-to-end decarbonization platform. This not only helps businesses to neutralize their remaining emissions but also provides transparency and accountability on the impact of their carbon offsetting efforts. By combining the strengths of Coolset's measurements and scenario builder, users can track their net zero journey and ensure they are making progress towards their goal.
"We are thrilled to be working with Lune to offer our customers a full, end-to-end solution for their net zero journey," said Konstantinos, CEO of Coolset. "Lune is an integrated solution that makes it very easy for our customers to purchase trusted, verified carbon credits without needing to do their own in-depth research – all at a decent price.
"This partnership brings together two companies that are passionate about helping businesses achieve their sustainability goals, and we look forward to working together to make a positive impact on the environment. If you have any questions about the partnership or are interested in working with Coolset, please get in touch.
Coolset, an automated decarbonisation platform for mid-market companies, and Lune, an integrated carbon offsetting provider, have formed a partnership that will provide businesses with everything they need to hit their net zero emissions target. Coolset's platform makes it easy for companies to measure, analyse, and reduce emissions, while Lune's high-quality carbon offset projects allow businesses to neutralise any remaining, unavoidable emissions. The partnership allows customers to track their contributions to carbon offset projects from Coolset's end-to-end decarbonisation platform, providing transparency and accountability on the impact of their carbon offsetting efforts.
on mobile screens
to experience this demo.
