… and no detours!
Anyone using the ESG Cockpit has booked the right ticket. We’ll get you safely to your destination: Final stop – climate neutrality. Even in times of changing requirements.
EU regulations are changing – the ESG Cockpit remains flexible
In February 2025, the European Commission presented a proposal to adapt EU regulations in the context of the Green Deal. This proposal affects, among others:
- the EU Corporate Sustainability Reporting Directive (CSRD),
- the EU Corporate Sustainability Due Diligence Directive (CSDDD),
- the EU Taxonomy Regulation
- and the EU Carbon Border Adjustment Mechanism (CBAM) Regulation.
The proposal must now undergo review by the European Parliament and the Council before the new regulation can be adopted. The ESG Cockpit team is already analyzing the potential impacts to ensure you stay on course, even in times of uncertainty.
Key changes at a glance
If the regulation is passed, it shall mean less bureaucracy, longer implementation deadlines, reduced requirements for SMEs, and a narrower scope of reporting obligations, according to the EU Commission.
Central aspects
CSRD
- 80% of companies exempt from CSRD obligations, focus on large enterprises
- Reporting obligations postponed by 2 years (new start: 2028)
EU Taxonomy
- Simplified reporting, voluntary for SMEs
- Number of reporting templates reduced by 70%, financial thresholds introduced
- Do No Significant Harm (DNSH) criteria revised and simplified
CSDDD
- Less bureaucracy: Business partner audits every 5 years instead of annually
- Reduced documentation requirements for SMEs in the value chain
- Simplified civil liability regulations
- Implementation deadline for large companies postponed to 2028
CBAM
- SMEs and individuals exempted from CBAM obligations
Stay on track with the ESG Cockpit
Also in light of the points mentioned, it can be assumed that stringent data management will continue to be necessary—not just for the “big players” but also because large companies pass on reporting obligations and transparency requirements within the supply chain (cascade effect).
We closely monitor developments for you. The ESG Cockpit continues to reliably manage your data—aligned with current legislation and your individual needs. So you and your stakeholders in the value chain can focus on what truly matters.
Further information from the EU Commission
European Commission: Commission simplifies rules on sustainability and EU investments, delivering over €6 billion in administrative relief. Press release. February 26, 2025. Retrieved from: https://ec.europa.eu/commission/presscorner/detail/de/ip_25_614