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.
In a significant milestone for sustainability reporting accuracy, we're proud to announce that our carbon management methodology has been certified by TÜV Rheinland for Scope 1-3 measurements according to the Greenhouse Gas Protocol (GHG Protocol).
As the sustainability landscape evolves and regulations tighten, companies face increasing pressure to provide accurate, reliable emissions data. The EU Corporate Sustainability Reporting Directive (CSRD) has raised the bar for sustainability reporting, demanding more detailed and standardized disclosures from nearly 71,000 EU companies starting in 2025.
Konstantinos Kouzelis, Coolset CEO, remarks, "In the rapidly growing carbon management space, there's a lot of noise from players adding lightweight features to check boxes. However, when it comes to public reporting or being audited, many solutions fall short, leading to significant publicity and compliance risks. We've always had the conviction that in the long term, product quality and a deep understanding of our problem space would prevail over large marketing budgets."
This certification underscores Coolset's commitment to providing robust, reliable solutions for companies navigating the complexities of sustainability reporting. Our methodology, now validated by one of the oldest and most rigorous global product auditing firms, ensures that our clients can confidently measure and report their Scope 1-3 emissions in full compliance with the GHG Protocol.
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Here's how our certified methodology helps our clients:
- Enhanced accuracy and reliability: Our methodology has been rigorously audited and approved by an independent third party, ensuring precise measurements across all three emission scopes. This provides our clients with a robust foundation for their sustainability reporting.
- Streamlined compliance: Coolset users can approach CSRD and other regulatory requirements with increased confidence. Our certified methodology significantly reduces the complexity and uncertainty often associated with sustainability compliance, especially when it comes to Scope 1-3 measurements.
- Mitigated reporting risks: By relying on our certified methodology, companies substantially reduce the likelihood of inaccurate reporting. This proactive approach helps safeguard against potential financial penalties and reputational damage from incomplete or inaccurate measurements.
- Competitive differentiation: As sustainability becomes increasingly important to stakeholders, having certified processes in place can set companies apart from competition in their industries. Not all measurements are equal.
"This certification is not just a badge of honor for Coolset, but a promise to our clients," adds Kouzelis. "It represents our ongoing commitment to excellence and our dedication to providing the most reliable, compliant solutions in the market."
As we continue to enhance our offerings, this certification will remain a cornerstone of our approach, ensuring that Coolset remains at the forefront of accurate, reliable sustainability management and reporting solutions.
For more information about Coolset's certified methodology and how it can benefit your company's sustainability efforts, please contact our team.
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