.avif)
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.
Hot ITem Conclusion, a specialist in fact-based improvement, and Coolset, a leading sustainability management platform, are joining forces to help companies comply with increasingly stringent sustainability regulations. Their joint solution goes beyond compliance, enabling businesses to effectively manage their sustainability strategies.
From regulation to strategic opportunities
Companies operating in the European Union are subject to various sustainability regulations, such as the Corporate Sustainability Reporting Directive (CSRD), EU Taxonomy and the Corporate Sustainability Due Diligence Directive (CSDDD). Many organizations struggle with complex reporting requirements and fragmented data while simultaneously needing to make strategic sustainability decisions.
Hot ITem Conclusion and Coolset offer an integrated, data-driven solution that combines ESG reporting with management information. This allows businesses to report transparently and in an auditable manner while gaining better insight into their sustainability objectives.
Smart automation for mid-sized and large enterprises
“With our platform-agnostic approach, we provide organizations with the right solutions for their ESG compliance and sustainability ambitions,” says Tim Linger, lead ESG at Hot ITem Conclusion. “We identify relevant control objectives and data points, ensure integration with reporting systems, and support clients in interpreting results for strategic decision-making. Thanks to our partnership with Coolset, we can now better support mid-sized enterprises as well.”
“Many companies still rely on manual processes and Excel spreadsheets,” Linger continues. “Our collaboration delivers automated and auditable ESG solutions, helping businesses not only comply with regulations but also create value for the future.”
A new standard for ESG management
By combining Hot ITem Conclusion’s 25 years of data expertise with Coolset’s software, the partnership offers a solution that helps businesses:
- Automate sustainability reporting (such as CSRD, EU taxonomy);
- Gain real-time insights into sustainability goals and management information;
- Make predictions and forecasts for strategic decision-making;
- Take data-driven actions for sustainable growth.
“We provide companies with a solution that not only ensures compliance but also makes them more competitive,” says Konstantinos Kouzelis, CEO of Coolset. “This collaboration supports organizations in their sustainable transformation and sets a new standard for ESG management.”
About Hot ITem Conclusion
Hot ITem Conclusion is part of Conclusion, an ecosystem of 25 expert companies in business transformation and IT services. With AI-driven management and data solutions, Hot ITem helps organizations improve their performance and stay ahead in a changing market.
About Coolset
Coolset is a market leader in sustainability management software, helping mid-sized companies simplify ESG reporting. The platform provides audit-ready reports and supports organizations in measuring their CO₂ footprint and complying with CSRD.
on mobile screens
to experience this demo.
Know your EUDR obligations
Answer a few quick questions to identify your role in the EUDR supply chain, your compliance deadline, and the exact steps you need to take. No e-mail required.
Your EUDR compliance status
Stay ahead of evolving regulations
Ensure compliance with sustainability frameworks such as CSRD and the EU Taxonomy.
.avif)
