Fünf Richtlinien, welche nachhaltiges Wirtschaften in der EU maßgeblich beeinflussen

The regulatory environment for corporate sustainability, largely propelled by the EU Green Deal, is highly dynamic and constantly evolving at both national and EU levels (Figure 1). Companies are facing increasingly stringent and diverse requirements, yet clear political signals are often lacking.

This factsheet aims to provide companies with a concise overview of five key regulatory developments impacting sustainable business practices. These include the EU Taxonomy, the Corporate Sustainability Reporting Directive (CSRD), the Corporate Sustainability Due Diligence Directive (CSDDD), the Empowering Consumers Directive (EmpCo), and the Green Claims Directive. Additionally, the factsheet summarises the primary data sources where information on these regulations can be accessed.