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 step toward advancing transparency in sustainability efforts for mid-market companies, Coolset has announced its partnership with Carbonology®, a leading specialist in carbon standards and independent third-party verification.
Coolset’s mission is to help mid-market companies monitor and reduce scope 1-3 emissions and achieve compliance with sustainability regulations such as the EU CSRD. Carbonology® empowers businesses to turn sustainability ambitions and targets into a credible, tangible path by providing independently verified greenhouse gas (GHG) emission statements.
Together, Coolset and Carbonology® enable mid-market companies to combine precise emissions tracking with the credibility and integrity of independently verified emission statements.
This approach will not only help customers meet regulatory requirements but also build trust with stakeholders.
“The power of this partnership lies in its ability to support businesses in turning their sustainability goals into verified, measurable actions that meet compliance requirements and voluntary frameworks,” says Konstantinos Kouzelis, CEO of Coolset.
“We’re delighted to be working with Coolset to empower clients with seamless access to top-tier tools for swiftly and accurately reporting emissions. This partnership simplifies the journey toward achieving independent verification, allowing businesses to confidently meet both regulatory compliance and voluntary sustainability standards. Our combined expertise ensures that clients can demonstrate accountable, measurable progress toward net zero, strengthening trust with investors, stakeholders, and customers alike,” adds Mel Blackmore, CEO & Founder of Carbonology®.
For more information, please contact us at:
contact@coolset.com
jodyedwards@carbonologyhub.com
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