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.
The EU's Carbon Border Adjustment Mechanism (CBAM) is now in its definitive phase. Until the end of 2025, importers focused on emissions reporting. From January 1, 2026, imports create CBAM certificate cost exposure and reporting shifts to an annual declaration with verification requirements.
CBAM certificates sit at the center of this system. They represent the carbon cost linked to the embedded emissions in your imported goods and determine how many certificates you will need to surrender for 2026 imports.
This article explains what CBAM certificates are, how the certificate process works and what mid-market importers should do in 2026 to stay compliant. It covers the practical steps that matter most – getting supplier emissions data in the right format, building a verification-ready workflow and forecasting certificate exposure over time.
What is a CBAM certificate?
A CBAM certificate is the unit importers will need to purchase and surrender to comply with the EU's CBAM regulation. Each certificate represents one tonne of CO₂-equivalent emissions embedded in the imported goods.
From 2026, importers of carbon-intensive products such as cement, steel, aluminium, fertilizers, electricity, and hydrogen will need to match the emissions of their goods with CBAM certificates.
Plugging carbon leakage
The goal is to level the playing field between EU producers who already pay for their emissions under the EU Emissions Trading System (EU ETS) and foreign producers who don't face the same carbon costs.
Without this adjustment, there's a very real risk of carbon leakage, where companies move production to countries with weaker climate regulations, undermining the EU's climate efforts.
In fact, according to European Parliament data, over 20% of the EU's total CO₂ emissions are tied to goods and services produced outside the EU but consumed within it.
What supplier emissions data is required, where teams get stuck and how to document data for compliance
on mobile screens
to experience this demo.
Get ready for CBAM
Map your imports, collect emission data from suppliers and calculate total volumes in one intuitive platform.
