I Europeiska kommissionens arbetsprogram för 2025 aviserades ett förslag om en Industrial Decarbonisation Accelerator Act under Q4 2025. Ordet ”Decarbonisation” togs senare bort från titeln och offentliggörandet av förordningen sköts upp flera gånger. Förslaget var föremål för offentligt samråd und...
Carbon is no longer just an environmental metric; it is rapidly becoming a price component in international trade. With the EU’s Carbon Border Adjustment Mechanism (CBAM), businesses importing goods such as steel or aluminum must now account not only for cost and quality, but also for the embedded e...
Den 26 februari 2026 publicerades Omnibus I (direktiv (EU) 2026/470) i EU:s officiella tidning. Omnibus I innebär betydande förändringar av två av EU:s centrala hållbarhetsregelverk: Corporate Sustainability Reporting Directive (CSRD) och Corporate Sustainability Due Diligence Directive (CSDDD). Omn...
December 2025 präglas av genomgripande förändringar i EU:s ESG-regelverk genom Omnibus I-paketet, som nu nått slutskedet av lagstiftningsprocessen. Den mest dramatiska förändringen är en 90% minskning av CSRD:s tillämpningsområde, med nya tröskelvärden på 1 000 anställda och 450 miljoner euro i nett...
A New Chapter for Sustainability Legislation In February 2025, the European Commission presented the Omnibus packages to enhance the EU’s competitiveness by reducing the administrative burden tied to its three flagship sustainability regulations: CSRD, CS3D and the EU Taxonomy Regulation. As part of...
While there are many advantages to integrating ESG considerations in M&A transactions, the aim of incorporating these matters in due diligence processes is not without its challenges. Incomplete and Unquantifiable Data One of the most significant challenges is that the target company may not be...
EU competition rules should not stand in the way of genuine cooperation aimed at advancing the net-zero economy. This was the message echoed by Commissioner Teresa Ribera in connection with a recent informal guidance letter from the European Commission. The letter assessed a cooperation agreement am...
The Swedish Financial Supervisory Authority (the “SFSA”) has announced its intention to comply with the European Banking Authority’s (the “EBA”) Guidelines on the management of environmental, social and governance (“ESG”) risks (the “Guidelines”). The Guidelines are intended to specify and operation...
On 14 May 2025, the European Commission adopted long-awaited amendments to its State aid rules, marking a major step forward for public access to environmental justice in the EU. For the first time, non-governmental organisations (NGOs) will have the ability to request a review of certain State aid...
Since launching the Green Deal in 2019, the EU has introduced sweeping sustainability regulations, including the Taxonomy Regulation, the Corporate Sustainability Reporting Directive (CSRD), and the Corporate Sustainability Due Diligence Directive (CSDDD). These laws have imposed extensive reporting...
In a significant move towards a more sustainable and circular economy, the EU has recently introduced the Ecodesign for Sustainable Products Regulation (ESPR) which will replace the long-standing Ecodesign Directive. This shift marks an evolution in how products are designed, used, and recycled with...
On 19 November 2024, the Council of the European Union adopted the EU Forced Labour Regulation. This is the final step in the decision-making process and marks a significant milestone in the effort to ensure that products linked to forced labour are banned from the European Union. The regulation, wh...