{ "name": "Gruppo GM ESG Regulatory Observatory: deadlines dataset", "description": "Structured list of EU and Italian regulations on ESG, packaging, products, climate, supply chain and labour, with official references, status, obliged parties, deadlines and compliance actions.", "publisher": { "name": "Gruppo GM", "url": "https://www.gruppogm.eu/", "email": "segreteria@gruppogm.eu" }, "language": "en", "dateModified": "2026-10-25", "license": "https://creativecommons.org/licenses/by/4.0/", "page": "https://www.gruppogm.eu/en/esg-regulations", "note": "Content updated as of 25 Oct 2026, for information purposes only. Several regulations are being simplified (Omnibus packages) or are awaiting delegated and implementing acts: dates marked as \"estimate\" may change. Before making decisions, check with us how they apply to your business.", "regulations": [ { "id": "csrd", "name": "CSRD — Corporate Sustainability Reporting Directive", "shortName": "CSRD", "reference": "Directive (EU) 2022/2464 · Legislative Decree 125/2024 · Directive (EU) 2025/794 \"Stop-the-clock\" and Omnibus I", "category": "Reporting and sustainable finance", "status": "Phased application", "statusCode": "phasing", "summary": "Requires companies to publish sustainability information in their management report in accordance with the ESRS, based on double materiality and subject to external assurance. Following the 2025 \"Stop-the-clock\" Directive, the waves after the first were postponed by two years; the Omnibus I package then narrowed the obligation to companies with more than 1,000 employees and more than €450 million in net turnover, excluding listed SMEs.", "appliesTo": "First wave: large public-interest entities already subject to the NFRD (Italian DNF). After Omnibus: EU companies with more than 1,000 employees and more than €450 million in turnover; non-EU groups with more than €450 million in EU revenue. SMEs in the value chain are protected by the information cap set by the voluntary VSME standard.", "actions": [ "Check your position against the new Omnibus thresholds and your first reporting year", "Set up the double materiality assessment and ESG data collection with traceable processes and controls", "Prepare data and answers for obligated customers, using the VSME as a common basis", "Plan the auditor's limited assurance and the digital tagging (XBRL) of the report" ], "milestones": [ { "date": "2023-01-05", "precision": "day", "key": false, "label": "Entry into force of the CSRD" }, { "date": "2024-01-01", "precision": "day", "key": true, "label": "First wave: entities already subject to the NFRD report from financial year 2024 (reports published in 2025)" }, { "date": "2024-09-25", "precision": "day", "key": false, "label": "Legislative Decree 125/2024 transposing the CSRD in Italy enters into force" }, { "date": "2025-04-17", "precision": "day", "key": true, "label": "\"Stop-the-clock\" Directive: two-year postponement for the second and third waves" }, { "date": "2026-02-01", "precision": "month", "key": true, "label": "Final adoption of the Omnibus I package: new thresholds of 1,000 employees and €450 million" }, { "date": "2027-01-01", "precision": "day", "key": true, "label": "Financial year 2027: obligation for large companies within the new scope (first report in 2028)" }, { "date": "2027-03-01", "precision": "month", "key": false, "label": "Indicative deadline for national transposition of the Omnibus amendments" }, { "date": "2028-01-01", "precision": "day", "key": false, "label": "Financial year 2028: obligation for non-EU groups with more than €450 million in EU revenue" } ], "nextMilestone": { "date": "2027-01-01", "label": "Financial year 2027: obligation for large companies within the new scope (first report in 2028)" }, "officialSources": [ { "title": "EUR-Lex · Directive (EU) 2022/2464", "url": "https://eur-lex.europa.eu/eli/dir/2022/2464/oj/eng" }, { "title": "Normattiva · D.Lgs. 125/2024", "url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2024;125" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/csrd" }, { "id": "esrs", "name": "ESRS — European Sustainability Reporting Standards", "shortName": "ESRS", "reference": "Commission Delegated Regulation (EU) 2023/2772 and subsequent EFRAG revisions", "category": "Reporting and sustainable finance", "status": "Phased application", "statusCode": "phasing", "summary": "They define what to report and how under the CSRD: two cross-cutting standards (ESRS 1 and 2) and ten topical standards, from E1 Climate change to G1 Business conduct. At the request of the Commission, EFRAG delivered a simplified version at the end of 2025, with a sharp reduction in mandatory datapoints and a leaner double materiality assessment.", "appliesTo": "All companies subject to the CSRD; in practice, also suppliers that are asked for environmental and social data.", "actions": [ "Map the datapoints already available against the simplified ESRS", "Prioritise climate (E1): Scope 1, 2 and, where material, Scope 3 emissions", "Document the materiality assessment process for the auditor" ], "milestones": [ { "date": "2023-12-22", "precision": "day", "key": false, "label": "Publication of the first set of ESRS in the Official Journal" }, { "date": "2025-07-11", "precision": "day", "key": false, "label": "\"Quick fix\": the Commission extends the phase-in reliefs for first-wave companies" }, { "date": "2025-12-03", "precision": "day", "key": true, "label": "EFRAG delivers the simplified ESRS to the Commission" }, { "date": "2026-06-01", "precision": "month", "key": false, "label": "Commission delegated act on the revised ESRS (expected)" }, { "date": "2027-01-01", "precision": "day", "key": true, "label": "Application of the simplified ESRS from financial year 2027" } ], "nextMilestone": { "date": "2027-01-01", "label": "Application of the simplified ESRS from financial year 2027" }, "officialSources": [ { "title": "EUR-Lex · Delegated Regulation (EU) 2023/2772", "url": "https://eur-lex.europa.eu/eli/reg_del/2023/2772/oj/eng" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/esrs" }, { "id": "vsme", "name": "VSME — Voluntary Sustainability Reporting Standard for SMEs", "shortName": "VSME (SMEs)", "reference": "Commission Recommendation of 30 July 2025 · EFRAG VSME standard", "category": "Reporting and sustainable finance", "status": "In force", "statusCode": "force", "summary": "A voluntary, proportionate standard designed for unlisted SMEs: a Basic Module and a Comprehensive Module that respond to requests from banks, investors and large customers. Under Omnibus it becomes the \"cap\" on the information that obligated companies may request from smaller suppliers.", "appliesTo": "SMEs and companies with up to 1,000 employees that want (or need, for their customers) to disclose ESG data.", "actions": [ "Draft a first VSME Basic Module report to share with banks and customers", "Collect energy, emissions, waste, water and workforce data on an ongoing basis", "Use it as an award criterion in tenders and financing applications" ], "milestones": [ { "date": "2024-12-17", "precision": "day", "key": false, "label": "EFRAG publishes the VSME standard" }, { "date": "2025-07-30", "precision": "day", "key": true, "label": "The Commission adopts the Recommendation on the VSME" }, { "date": "2027-01-01", "precision": "day", "key": true, "label": "The VSME becomes the information cap for the value chain of CSRD companies" } ], "nextMilestone": { "date": "2027-01-01", "label": "The VSME becomes the information cap for the value chain of CSRD companies" }, "officialSources": [], "url": "https://www.gruppogm.eu/en/esg-regulations/vsme" }, { "id": "taxonomy", "name": "EU Taxonomy for sustainable activities", "shortName": "EU Taxonomy", "reference": "Regulation (EU) 2020/852 · Climate, Environmental and 2025 Simplification Delegated Acts", "category": "Reporting and sustainable finance", "status": "In force", "statusCode": "force", "summary": "Classifies environmentally sustainable economic activities against six environmental objectives. CSRD companies disclose the proportion of eligible and aligned turnover, CapEx and OpEx. The Simplification Delegated Act introduces a 10% materiality threshold and reduced reporting templates.", "appliesTo": "Companies subject to the CSRD, banks and asset managers; indirectly, those applying for green finance or taking part in calls for funding subject to the DNSH principle.", "actions": [ "Check which activities are eligible and aligned with the technical screening criteria", "Apply the DNSH principle to funded investments and projects (Italian NRRP, calls for funding)", "Link Taxonomy KPIs to investment planning" ], "milestones": [ { "date": "2020-07-12", "precision": "day", "key": false, "label": "Entry into force of the Taxonomy Regulation" }, { "date": "2022-01-01", "precision": "day", "key": false, "label": "Application for the climate change mitigation and adaptation objectives" }, { "date": "2024-01-01", "precision": "day", "key": false, "label": "Extension to the other four environmental objectives (water, circular economy, pollution, biodiversity)" }, { "date": "2026-01-01", "precision": "day", "key": true, "label": "Simplification applies: 10% materiality threshold and reduced templates" } ], "nextMilestone": null, "officialSources": [ { "title": "EUR-Lex · Regulation (EU) 2020/852", "url": "https://eur-lex.europa.eu/eli/reg/2020/852/oj/eng" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/eu-taxonomy" }, { "id": "sfdr", "name": "SFDR — Sustainable Finance Disclosure Regulation", "shortName": "SFDR", "reference": "Regulation (EU) 2019/2088 · \"SFDR 2.0\" review proposal of 20 November 2025", "category": "Reporting and sustainable finance", "status": "Under negotiation", "statusCode": "proposal", "summary": "Requires asset managers, insurers and advisers to disclose how they integrate sustainability risks and to classify their products (Articles 6, 8 and 9). The review proposal replaces the articles with three product categories: sustainable, transition and ESG basics.", "appliesTo": "Financial market participants; indirectly, companies that receive ESG data requests from funds and banks.", "actions": [ "Prepare for ESG questionnaires from investors and lenders", "Make the principal adverse impact (PAI) indicators available" ], "milestones": [ { "date": "2021-03-10", "precision": "day", "key": false, "label": "Application of the Level 1 obligations" }, { "date": "2023-01-01", "precision": "day", "key": false, "label": "Application of the regulatory technical standards (RTS)" }, { "date": "2025-11-20", "precision": "day", "key": true, "label": "The Commission presents the \"SFDR 2.0\" proposal" }, { "date": "2028-01-01", "precision": "year", "key": false, "label": "Possible application of the new rules, following negotiations" } ], "nextMilestone": { "date": "2028-01-01", "label": "Possible application of the new rules, following negotiations" }, "officialSources": [ { "title": "EUR-Lex · Regulation (EU) 2019/2088", "url": "https://eur-lex.europa.eu/eli/reg/2019/2088/oj/eng" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/sfdr" }, { "id": "esgrating", "name": "ESG Rating Activities Regulation", "shortName": "ESG ratings", "reference": "Regulation (EU) 2024/3005", "category": "Reporting and sustainable finance", "status": "In force", "statusCode": "force", "summary": "Brings providers of ESG ratings in the EU under ESMA supervision, with transparency obligations on methodologies, sources and conflicts of interest, and separation from other activities.", "appliesTo": "ESG rating providers; for rated companies, it means clearer methodologies and the ability to report errors.", "actions": [ "Review your ratings and the methodologies behind them", "Keep ESG data public, consistent and up to date" ], "milestones": [ { "date": "2025-01-01", "precision": "day", "key": false, "label": "Entry into force of the regulation" }, { "date": "2026-07-02", "precision": "day", "key": true, "label": "Application: rating providers must be authorised by ESMA" } ], "nextMilestone": null, "officialSources": [ { "title": "EUR-Lex · Regulation (EU) 2024/3005", "url": "https://eur-lex.europa.eu/eli/reg/2024/3005/oj/eng" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/esg-ratings-regulation" }, { "id": "greenbond", "name": "European Green Bond Standard (EuGB)", "shortName": "EU green bonds", "reference": "Regulation (EU) 2023/2631", "category": "Reporting and sustainable finance", "status": "In force", "statusCode": "force", "summary": "A voluntary label for green bonds: at least 85% of the proceeds must be allocated to Taxonomy-aligned activities, with an external review by a reviewer registered with ESMA.", "appliesTo": "Companies and entities that issue bonds or finance green projects.", "actions": [ "Consider the EuGB label for financing transition projects" ], "milestones": [ { "date": "2023-12-20", "precision": "day", "key": false, "label": "Entry into force" }, { "date": "2024-12-21", "precision": "day", "key": true, "label": "Application of the EuGB standard" } ], "nextMilestone": null, "officialSources": [ { "title": "EUR-Lex · Regulation (EU) 2023/2631", "url": "https://eur-lex.europa.eu/eli/reg/2023/2631/oj/eng" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/european-green-bond-standard" }, { "id": "ppwr", "name": "PPWR — Packaging and Packaging Waste Regulation", "shortName": "PPWR — Packaging", "reference": "Regulation (EU) 2025/40 on packaging and packaging waste, repealing Directive 94/62/EC", "category": "Packaging and circular economy", "status": "Phased application", "statusCode": "phasing", "summary": "Governs the entire life cycle of packaging: substances, design for recycling, recycled content, minimisation, reuse, labelling and EPR. As a regulation it applies directly in all Member States and introduces the EU declaration of conformity and technical documentation for every item of packaging placed on the market.", "appliesTo": "Packaging manufacturers, producers and \"packers\", importers, distributors, e-commerce and HORECA. No general exemption for SMEs; some derogations for micro-enterprises.", "actions": [ "Inventory all packaging (primary, secondary, tertiary) with materials, weights and suppliers", "Obtain declarations on PFAS and heavy metals from suppliers by August 2026", "Prepare an EU declaration of conformity and technical file for each item of packaging", "Redesign packaging for recyclability, recycled content and empty space ahead of 2030", "Assess reuse systems for transport and B2B packaging and check the banned single-use formats" ], "milestones": [ { "date": "2025-02-11", "precision": "day", "key": false, "label": "Entry into force of the regulation" }, { "date": "2026-08-12", "precision": "day", "key": true, "label": "General application: EU declaration of conformity, PFAS limits in food-contact packaging, heavy metals below 100 mg/kg, new obligations for producers" }, { "date": "2028-02-12", "precision": "day", "key": false, "label": "HORECA takeaway: obligation to offer customers a reusable alternative" }, { "date": "2028-08-12", "precision": "day", "key": true, "label": "Harmonised EU material label for separate collection" }, { "date": "2029-01-01", "precision": "day", "key": false, "label": "Mandatory deposit return scheme for single-use plastic bottles and cans up to 3 litres" }, { "date": "2030-01-01", "precision": "day", "key": true, "label": "All packaging recyclable (grades A–C), minimum recycled content, maximum empty space of 50%, bans on single-use formats (Annex V), reuse targets, waste −5%" }, { "date": "2035-01-01", "precision": "day", "key": false, "label": "Recyclability \"at scale\" and a 10% reduction in packaging waste" }, { "date": "2038-01-01", "precision": "day", "key": false, "label": "Recyclability grade C is also banned from the market" }, { "date": "2040-01-01", "precision": "day", "key": true, "label": "Recycled content of 50–65% in plastic, extended reuse, waste −15%" } ], "nextMilestone": { "date": "2028-02-12", "label": "HORECA takeaway: obligation to offer customers a reusable alternative" }, "officialSources": [ { "title": "EUR-Lex · Regulation (EU) 2025/40", "url": "https://eur-lex.europa.eu/eli/reg/2025/40/oj/eng" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/ppwr" }, { "id": "sup", "name": "Single-Use Plastics Directive (SUP)", "shortName": "Single-use plastics (SUP)", "reference": "Directive (EU) 2019/904 · Legislative Decree 196/2021", "category": "Packaging and circular economy", "status": "Phased application", "statusCode": "phasing", "summary": "Bans certain single-use plastic products (cutlery, plates, straws, expanded polystyrene containers) and requires tethered caps on bottles, specific markings, recycled content in PET bottles and EPR schemes. For bottles, many of the rules are now being absorbed into the PPWR.", "appliesTo": "Producers and distributors of beverages, food containers, tobacco products, wet wipes, balloons and fishing gear.", "actions": [ "Check banned products and the alternatives permitted in Italy", "Check bottle markings and recycled content" ], "milestones": [ { "date": "2021-07-03", "precision": "day", "key": false, "label": "Market restrictions and marking requirements" }, { "date": "2024-07-03", "precision": "day", "key": true, "label": "Tethered caps mandatory on bottles up to 3 litres" }, { "date": "2025-01-01", "precision": "day", "key": false, "label": "PET bottles with at least 25% recycled plastic" }, { "date": "2026-01-01", "precision": "day", "key": false, "label": "Separate collection target of 77% of bottles (placed on the market in 2025)" }, { "date": "2030-01-01", "precision": "day", "key": true, "label": "All beverage bottles with at least 30% recycled plastic" } ], "nextMilestone": { "date": "2030-01-01", "label": "All beverage bottles with at least 30% recycled plastic" }, "officialSources": [ { "title": "EUR-Lex · Directive (EU) 2019/904", "url": "https://eur-lex.europa.eu/eli/dir/2019/904/oj/eng" }, { "title": "Normattiva · D.Lgs. 196/2021", "url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2021;196" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/single-use-plastics-directive" }, { "id": "wfd", "name": "Targeted revision of the Waste Framework Directive: textiles and food waste", "shortName": "Waste: textiles and food", "reference": "Directive (EU) 2025/1892, amending Directive 2008/98/EC", "category": "Packaging and circular economy", "status": "Forthcoming", "statusCode": "upcoming", "summary": "Introduces mandatory extended producer responsibility for textiles, clothing and footwear in all Member States, together with binding food waste reduction targets by 2030.", "appliesTo": "Those placing textile products and footwear on the market (including online and from outside the EU); the food industry, retail and food service.", "actions": [ "Prepare to register with textile EPR schemes and for the related eco-modulation", "Measure food waste and define a reduction plan" ], "milestones": [ { "date": "2025-10-16", "precision": "day", "key": false, "label": "Entry into force of the directive" }, { "date": "2027-06-17", "precision": "month", "key": false, "label": "Transposition deadline for Member States" }, { "date": "2028-04-17", "precision": "month", "key": true, "label": "Textile EPR schemes operational in all Member States" }, { "date": "2030-12-31", "precision": "day", "key": true, "label": "Food waste: −10% in processing and manufacturing, −30% per capita in retail, food service and households" } ], "nextMilestone": { "date": "2027-06-17", "label": "Transposition deadline for Member States" }, "officialSources": [ { "title": "EUR-Lex · Directive (EU) 2025/1892", "url": "https://eur-lex.europa.eu/eli/dir/2025/1892/oj/eng" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/waste-framework-directive-textiles-food" }, { "id": "espr", "name": "ESPR — Ecodesign for Sustainable Products Regulation and Digital Product Passport", "shortName": "Ecodesign (ESPR)", "reference": "Regulation (EU) 2024/1781", "category": "Products, ecodesign and consumers", "status": "Phased application", "statusCode": "phasing", "summary": "A framework for setting requirements on durability, reparability, recycled content and environmental footprint for almost all physical products, with the Digital Product Passport (DPP). It bans the destruction of unsold clothing and footwear and requires companies to disclose how many unsold products they discard.", "appliesTo": "Manufacturers, importers and distributors; the first product groups are steel, aluminium, textiles, furniture, tyres and mattresses. SMEs have longer lead times for the destruction ban.", "actions": [ "Check whether your products fall within the 2025–2030 working plan", "Organise product and supply chain data for the Digital Product Passport", "Track and reduce unsold goods; prepare the annual disclosure" ], "milestones": [ { "date": "2024-07-18", "precision": "day", "key": false, "label": "Entry into force of the regulation" }, { "date": "2025-04-16", "precision": "day", "key": false, "label": "ESPR 2025–2030 working plan with the priority product groups" }, { "date": "2025-07-19", "precision": "day", "key": false, "label": "Large companies begin disclosing discarded unsold products" }, { "date": "2026-07-19", "precision": "day", "key": true, "label": "Ban on destroying unsold clothing and footwear (large companies); EU Digital Product Passport registry" }, { "date": "2027-06-01", "precision": "year", "key": false, "label": "First delegated acts with requirements for textiles and steel (expected)" }, { "date": "2030-07-19", "precision": "day", "key": true, "label": "The destruction ban is extended to medium-sized companies" } ], "nextMilestone": { "date": "2027-06-01", "label": "First delegated acts with requirements for textiles and steel (expected)" }, "officialSources": [ { "title": "EUR-Lex · Regulation (EU) 2024/1781", "url": "https://eur-lex.europa.eu/eli/reg/2024/1781/oj/eng" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/espr-ecodesign-digital-product-passport" }, { "id": "batteries", "name": "Batteries Regulation", "shortName": "Batteries", "reference": "Regulation (EU) 2023/1542 · due diligence postponement Regulation (EU) 2025/1561", "category": "Products, ecodesign and consumers", "status": "Phased application", "statusCode": "phasing", "summary": "Covers the entire life cycle of batteries: carbon footprint, recycled content, labelling, removability, digital passport, due diligence on raw materials and EPR. It also applies to companies that incorporate batteries into other products.", "appliesTo": "Producers, importers and distributors of portable, industrial, electric vehicle and light means of transport (LMT) batteries, including appliances with built-in batteries.", "actions": [ "Register in the producer register and join a collection scheme", "Update labels, QR codes and design for removability", "Set up due diligence on cobalt, lithium, nickel and graphite" ], "milestones": [ { "date": "2024-02-18", "precision": "day", "key": false, "label": "General application of the regulation" }, { "date": "2026-08-18", "precision": "day", "key": false, "label": "New labelling requirements (capacity, composition, lifetime)" }, { "date": "2027-02-18", "precision": "day", "key": true, "label": "Battery passport for industrial, EV and LMT batteries; removable and replaceable portable batteries; QR code" }, { "date": "2027-08-18", "precision": "day", "key": true, "label": "Due diligence obligations on raw materials (postponed by two years)" }, { "date": "2031-08-18", "precision": "day", "key": false, "label": "Minimum recycled content: 16% cobalt, 6% lithium, 6% nickel, 85% lead" } ], "nextMilestone": { "date": "2027-02-18", "label": "Battery passport for industrial, EV and LMT batteries; removable and replaceable portable batteries; QR code" }, "officialSources": [ { "title": "EUR-Lex · Regulation (EU) 2023/1542", "url": "https://eur-lex.europa.eu/eli/reg/2023/1542/oj/eng" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/batteries-regulation" }, { "id": "ecgt", "name": "Empowering Consumers for the Green Transition Directive: an end to greenwashing", "shortName": "Environmental claims", "reference": "Directive (EU) 2024/825, amending the Unfair Commercial Practices Directives", "category": "Products, ecodesign and consumers", "status": "In force", "statusCode": "force", "summary": "Adds to the list of practices that are always prohibited: generic environmental claims (\"eco\", \"green\", \"environmentally friendly\") that cannot be substantiated, climate neutrality claims based on emissions offsetting, and sustainability labels that are not based on a certification scheme or established by public authorities.", "appliesTo": "All companies that communicate with consumers: labels, packaging, websites, advertising, social media.", "actions": [ "Review environmental claims, labels and marks on products and in communications", "Remove \"carbon neutral\" claims based on offset credits", "Keep evidence (LCA, certifications) for every environmental claim" ], "milestones": [ { "date": "2024-03-26", "precision": "day", "key": false, "label": "Entry into force of the directive" }, { "date": "2026-03-27", "precision": "day", "key": false, "label": "Deadline for transposition into national law" }, { "date": "2026-09-27", "precision": "day", "key": true, "label": "The new bans apply throughout the EU" } ], "nextMilestone": null, "officialSources": [ { "title": "EUR-Lex · Directive (EU) 2024/825", "url": "https://eur-lex.europa.eu/eli/dir/2024/825/oj/eng" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/empowering-consumers-directive-greenwashing" }, { "id": "greenclaims", "name": "Proposed Green Claims Directive", "shortName": "Green Claims", "reference": "Proposal COM(2023) 166", "category": "Products, ecodesign and consumers", "status": "Suspended", "statusCode": "suspended", "summary": "It provided for prior verification by an independent body of every explicit environmental claim. In June 2025 the Commission announced its intention to withdraw it and negotiations stalled; the rules of Directive 2024/825 remain fully applicable.", "appliesTo": "Companies that make explicit environmental claims to consumers.", "actions": [ "Continue to base every claim on verifiable data, as Directive 2024/825 already requires" ], "milestones": [ { "date": "2023-03-22", "precision": "day", "key": false, "label": "The Commission presents the proposal" }, { "date": "2025-06-20", "precision": "day", "key": true, "label": "Announcement of intention to withdraw: negotiations suspended" } ], "nextMilestone": null, "officialSources": [], "url": "https://www.gruppogm.eu/en/esg-regulations/green-claims" }, { "id": "r2r", "name": "Right to Repair Directive", "shortName": "Right to repair", "reference": "Directive (EU) 2024/1799", "category": "Products, ecodesign and consumers", "status": "In force", "statusCode": "force", "summary": "Requires manufacturers to repair, including outside the warranty period and at a reasonable price, products for which EU law sets reparability requirements (washing machines, refrigerators, vacuum cleaners, smartphones, tablets…). If the consumer opts for repair, the legal guarantee is extended by 12 months.", "appliesTo": "Manufacturers, importers and distributors of durable consumer goods; repairers.", "actions": [ "Organise the repair service, spare parts and indicative prices", "Prepare the European Repair Information Form" ], "milestones": [ { "date": "2024-07-30", "precision": "day", "key": false, "label": "Entry into force of the directive" }, { "date": "2026-07-31", "precision": "day", "key": true, "label": "Application in all Member States" } ], "nextMilestone": null, "officialSources": [ { "title": "EUR-Lex · Directive (EU) 2024/1799", "url": "https://eur-lex.europa.eu/eli/dir/2024/1799/oj/eng" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/right-to-repair-directive" }, { "id": "cpr", "name": "New Construction Products Regulation (CPR)", "shortName": "Construction products", "reference": "Regulation (EU) 2024/3110", "category": "Products, ecodesign and consumers", "status": "Phased application", "statusCode": "phasing", "summary": "Updates the CE marking of construction products by adding environmental requirements: a combined declaration of performance and conformity, phased disclosure of the climate footprint (GWP) and a Digital Product Passport.", "appliesTo": "Manufacturers, importers and distributors of construction products.", "actions": [ "Prepare for the declaration of performance with environmental indicators (EPD)", "Follow the harmonised technical specifications for your product" ], "milestones": [ { "date": "2025-01-07", "precision": "day", "key": false, "label": "Entry into force of the regulation" }, { "date": "2026-01-08", "precision": "day", "key": true, "label": "General application (coexisting with the previous regulation for standards not yet updated)" }, { "date": "2030-01-01", "precision": "year", "key": false, "label": "Phased extension of mandatory environmental indicators" } ], "nextMilestone": { "date": "2030-01-01", "label": "Phased extension of mandatory environmental indicators" }, "officialSources": [ { "title": "EUR-Lex · Regulation (EU) 2024/3110", "url": "https://eur-lex.europa.eu/eli/reg/2024/3110/oj/eng" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/construction-products-regulation" }, { "id": "cbam", "name": "CBAM — Carbon Border Adjustment Mechanism", "shortName": "CBAM", "reference": "Regulation (EU) 2023/956 · simplification Regulation (EU) 2025/2083", "category": "Climate, energy and emissions", "status": "Phased application", "statusCode": "phasing", "summary": "Applies a carbon price equivalent to the EU ETS price to imports of cement, iron and steel, aluminium, fertilisers, hydrogen and electricity. The definitive regime starts in 2026; the simplification introduced an exemption threshold of 50 tonnes per year per importer, which excludes most SMEs.", "appliesTo": "Importers of CBAM goods above 50 t/year; indirectly, non-EU producers that supply data on embedded emissions.", "actions": [ "Calculate imported volumes and check the 50-tonne threshold", "Obtain authorised CBAM declarant status", "Collect verified emissions data from foreign suppliers", "Factor the cost of certificates into prices and contracts" ], "milestones": [ { "date": "2023-10-01", "precision": "day", "key": false, "label": "Start of the transitional phase with quarterly reports" }, { "date": "2026-01-01", "precision": "day", "key": true, "label": "Definitive regime: mandatory authorisation, 50 t/year threshold" }, { "date": "2026-03-31", "precision": "day", "key": false, "label": "Deadline for authorisation applications allowing imports to continue" }, { "date": "2027-02-01", "precision": "day", "key": true, "label": "Sale of CBAM certificates begins" }, { "date": "2027-08-31", "precision": "day", "key": true, "label": "First annual declaration (2026 emissions) and surrender of certificates" }, { "date": "2034-01-01", "precision": "day", "key": false, "label": "End of free ETS allowances for CBAM sectors: full price" } ], "nextMilestone": { "date": "2027-02-01", "label": "Sale of CBAM certificates begins" }, "officialSources": [ { "title": "EUR-Lex · Regulation (EU) 2023/956", "url": "https://eur-lex.europa.eu/eli/reg/2023/956/oj/eng" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/cbam" }, { "id": "ets2", "name": "ETS2 — Emissions trading for buildings and road transport", "shortName": "ETS2", "reference": "Directive (EU) 2023/959, amending Directive 2003/87/EC", "category": "Climate, energy and emissions", "status": "Postponed", "statusCode": "postponed", "summary": "Extends carbon pricing to heating and road transport fuels, payable by fuel suppliers, who will pass it on in their prices. The launch of the market has been postponed by one year, to 2028.", "appliesTo": "Fuel suppliers; indirect impact on company fleets, logistics and building heating.", "actions": [ "Estimate the cost impact on fleets and heating", "Plan electrification and efficiency measures before the launch" ], "milestones": [ { "date": "2024-01-01", "precision": "day", "key": false, "label": "Permit requirement and emissions monitoring" }, { "date": "2025-04-30", "precision": "day", "key": false, "label": "First emissions reporting (year 2024)" }, { "date": "2028-01-01", "precision": "day", "key": true, "label": "Launch of the market and surrender of allowances (postponed from 2027)" } ], "nextMilestone": { "date": "2028-01-01", "label": "Launch of the market and surrender of allowances (postponed from 2027)" }, "officialSources": [ { "title": "EUR-Lex · Directive (EU) 2023/959", "url": "https://eur-lex.europa.eu/eli/dir/2023/959/oj/eng" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/ets2" }, { "id": "climatelaw", "name": "European Climate Law: −55% by 2030, −90% by 2040", "shortName": "EU Climate Law", "reference": "Regulation (EU) 2021/1119 and amendment on the 2040 target", "category": "Climate, energy and emissions", "status": "In force", "statusCode": "force", "summary": "Makes climate neutrality by 2050 and a 55% net reduction in emissions by 2030 compared with 1990 legally binding. The amendment agreed at the end of 2025 sets a −90% target for 2040, with limited use of international credits.", "appliesTo": "Member States and EU institutions: it is the framework that guides the ETS, CBAM, energy, buildings and transport.", "actions": [ "Align the company's transition plan with the 2030 and 2040 pathways" ], "milestones": [ { "date": "2021-07-29", "precision": "day", "key": false, "label": "Entry into force of the Climate Law" }, { "date": "2026-01-01", "precision": "month", "key": false, "label": "Adoption of the amendment with the 2040 target" }, { "date": "2030-12-31", "precision": "day", "key": true, "label": "2030 target: −55% net emissions" }, { "date": "2040-12-31", "precision": "day", "key": true, "label": "2040 target: −90% net emissions" }, { "date": "2050-12-31", "precision": "day", "key": false, "label": "Climate neutrality" } ], "nextMilestone": { "date": "2030-12-31", "label": "2030 target: −55% net emissions" }, "officialSources": [ { "title": "EUR-Lex · Regulation (EU) 2021/1119", "url": "https://eur-lex.europa.eu/eli/reg/2021/1119/oj/eng" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/european-climate-law" }, { "id": "eed", "name": "Energy Efficiency Directive (EED)", "shortName": "Energy efficiency", "reference": "Directive (EU) 2023/1791", "category": "Climate, energy and emissions", "status": "Phased application", "statusCode": "phasing", "summary": "Links company obligations to energy consumption rather than size: an energy audit every 4 years above 10 TJ/year and a certified energy management system above 85 TJ/year. It also provides for reporting by data centres.", "appliesTo": "Companies with average consumption above 10 TJ/year (approximately 2.8 GWh) over the last three years; data centres above 500 kW.", "actions": [ "Calculate average consumption over the last three years, across all energy carriers", "Plan the energy audit or an ISO 50001 system", "Include the audit results in the management report" ], "milestones": [ { "date": "2023-10-10", "precision": "day", "key": false, "label": "Entry into force of the directive" }, { "date": "2024-09-15", "precision": "day", "key": false, "label": "First reporting by data centres" }, { "date": "2025-10-11", "precision": "day", "key": false, "label": "General transposition deadline" }, { "date": "2026-10-11", "precision": "day", "key": true, "label": "Mandatory energy audit for companies above 10 TJ/year without a management system" }, { "date": "2027-10-11", "precision": "day", "key": true, "label": "Energy management system for companies above 85 TJ/year" } ], "nextMilestone": { "date": "2027-10-11", "label": "Energy management system for companies above 85 TJ/year" }, "officialSources": [ { "title": "EUR-Lex · Directive (EU) 2023/1791", "url": "https://eur-lex.europa.eu/eli/dir/2023/1791/oj/eng" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/energy-efficiency-directive" }, { "id": "epbd", "name": "Energy Performance of Buildings Directive (\"green homes\")", "shortName": "Green buildings (EPBD)", "reference": "Directive (EU) 2024/1275", "category": "Climate, energy and emissions", "status": "Phased application", "statusCode": "phasing", "summary": "Moves the building stock towards zero emissions: zero-emission new buildings, renovation of the worst-performing non-residential buildings, solar installations on new buildings, and the end of incentives for, and then of, fossil fuel boilers.", "appliesTo": "Property owners and managers, construction companies, installers, designers, public bodies.", "actions": [ "Survey the energy class of company buildings", "Plan works and solar installations using available incentives and calls for funding" ], "milestones": [ { "date": "2024-05-28", "precision": "day", "key": false, "label": "Entry into force of the directive" }, { "date": "2026-05-29", "precision": "day", "key": false, "label": "Transposition deadline for Member States" }, { "date": "2026-12-31", "precision": "day", "key": false, "label": "Solar mandatory on new public and non-residential buildings over 250 m²" }, { "date": "2028-01-01", "precision": "day", "key": true, "label": "New public buildings zero-emission" }, { "date": "2030-01-01", "precision": "day", "key": true, "label": "All new buildings zero-emission; 16% of the worst-performing non-residential buildings renovated" }, { "date": "2033-01-01", "precision": "day", "key": false, "label": "26% of the worst-performing non-residential buildings renovated" }, { "date": "2040-01-01", "precision": "day", "key": false, "label": "Phase-out of fossil fuel boilers" } ], "nextMilestone": { "date": "2026-12-31", "label": "Solar mandatory on new public and non-residential buildings over 250 m²" }, "officialSources": [ { "title": "EUR-Lex · Directive (EU) 2024/1275", "url": "https://eur-lex.europa.eu/eli/dir/2024/1275/oj/eng" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/epbd-energy-performance-buildings" }, { "id": "fgas", "name": "Fluorinated Greenhouse Gases Regulation (F-gas)", "shortName": "Fluorinated gases", "reference": "Regulation (EU) 2024/573", "category": "Climate, energy and emissions", "status": "Phased application", "statusCode": "phasing", "summary": "Progressively phases down HFCs until they are phased out in 2050, with bans on placing on the market refrigeration, air-conditioning and heat pump equipment that uses gases with a high global warming potential.", "appliesTo": "Users of refrigeration and air-conditioning systems, installers, producers and importers of equipment.", "actions": [ "Inventory the systems and gases used; plan their replacement", "Check operator certifications and leak records" ], "milestones": [ { "date": "2024-03-11", "precision": "day", "key": false, "label": "Entry into force of the regulation" }, { "date": "2025-01-01", "precision": "day", "key": false, "label": "First new bans for equipment using high-GWP gases" }, { "date": "2027-01-01", "precision": "day", "key": true, "label": "Bans on self-contained heat pumps and air conditioners with a GWP of 150 or more" }, { "date": "2032-01-01", "precision": "day", "key": false, "label": "Further bans for split systems" } ], "nextMilestone": { "date": "2027-01-01", "label": "Bans on self-contained heat pumps and air conditioners with a GWP of 150 or more" }, "officialSources": [ { "title": "EUR-Lex · Regulation (EU) 2024/573", "url": "https://eur-lex.europa.eu/eli/reg/2024/573/oj/eng" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/f-gas-regulation" }, { "id": "csddd", "name": "CSDDD — Corporate Sustainability Due Diligence Directive", "shortName": "CSDDD", "reference": "Directive (EU) 2024/1760 · Stop-the-clock Directive (EU) 2025/794 · Omnibus I", "category": "Supply chain and due diligence", "status": "Postponed", "statusCode": "postponed", "summary": "Requires very large companies to identify, prevent and remedy adverse impacts on human rights and the environment in their own operations and in their supply chain. Omnibus raised the thresholds, focused due diligence on direct business partners and postponed application to 2029.", "appliesTo": "Companies with more than 5,000 employees and more than €1.5 billion in turnover (and non-EU groups with equivalent EU turnover); their suppliers receive codes of conduct and contractual clauses.", "actions": [ "Prepare for ESG questionnaires, audits and clauses requested by large customers", "Map the social and environmental risks of your suppliers" ], "milestones": [ { "date": "2024-07-25", "precision": "day", "key": false, "label": "Entry into force of the directive" }, { "date": "2025-04-17", "precision": "day", "key": false, "label": "\"Stop-the-clock\": one-year postponement of application" }, { "date": "2026-02-01", "precision": "month", "key": false, "label": "Omnibus I: thresholds of 5,000 employees and €1.5 billion" }, { "date": "2028-07-26", "precision": "day", "key": false, "label": "Transposition deadline for Member States" }, { "date": "2029-07-26", "precision": "day", "key": true, "label": "Application of the due diligence obligations" } ], "nextMilestone": { "date": "2028-07-26", "label": "Transposition deadline for Member States" }, "officialSources": [ { "title": "EUR-Lex · Directive (EU) 2024/1760", "url": "https://eur-lex.europa.eu/eli/dir/2024/1760/oj/eng" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/csddd" }, { "id": "eudr", "name": "EUDR — EU Deforestation Regulation", "shortName": "Deforestation (EUDR)", "reference": "Regulation (EU) 2023/1115 · postponements 2024/3234 and December 2025", "category": "Supply chain and due diligence", "status": "Postponed", "statusCode": "postponed", "summary": "Prohibits placing on the EU market or exporting from the EU cattle, cocoa, coffee, oil palm, rubber, soya and wood (and derived products: chocolate, furniture, paper, leather…) linked to deforestation after 31 December 2020. It requires geolocation of plots of land and a due diligence statement in the EU information system.", "appliesTo": "Operators and traders of any size that place the listed commodities and products on the EU market or export them.", "actions": [ "Check which customs codes of your products fall within Annex I", "Obtain geographical coordinates and proof of legality from suppliers", "Register with the information system and prepare the statements" ], "milestones": [ { "date": "2023-06-29", "precision": "day", "key": false, "label": "Entry into force of the regulation" }, { "date": "2024-12-30", "precision": "day", "key": false, "label": "Original date of application, postponed by one year" }, { "date": "2026-04-30", "precision": "day", "key": false, "label": "Commission review on simplification" }, { "date": "2026-12-30", "precision": "day", "key": true, "label": "Application for large and medium-sized companies" }, { "date": "2027-06-30", "precision": "day", "key": true, "label": "Application for micro and small enterprises" } ], "nextMilestone": { "date": "2026-12-30", "label": "Application for large and medium-sized companies" }, "officialSources": [ { "title": "EUR-Lex · Regulation (EU) 2023/1115", "url": "https://eur-lex.europa.eu/eli/reg/2023/1115/oj/eng" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/eudr" }, { "id": "forcedlabour", "name": "Regulation prohibiting products made with forced labour", "shortName": "Forced labour", "reference": "Regulation (EU) 2024/3015", "category": "Supply chain and due diligence", "status": "Forthcoming", "statusCode": "upcoming", "summary": "Prohibits placing on the EU market, and exporting, products made wholly or partly with forced labour, regardless of company size or origin. Authorities may order the withdrawal and disposal of the goods.", "appliesTo": "All economic operators, including e-commerce and importers.", "actions": [ "Assess supply chain risks for sensitive countries and sectors", "Include clauses and checks in supply contracts" ], "milestones": [ { "date": "2024-12-13", "precision": "day", "key": false, "label": "Entry into force of the regulation" }, { "date": "2026-06-14", "precision": "month", "key": false, "label": "Commission guidelines and risk database" }, { "date": "2027-12-14", "precision": "day", "key": true, "label": "Application of the ban" } ], "nextMilestone": { "date": "2027-12-14", "label": "Application of the ban" }, "officialSources": [ { "title": "EUR-Lex · Regulation (EU) 2024/3015", "url": "https://eur-lex.europa.eu/eli/reg/2024/3015/oj/eng" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/forced-labour-regulation" }, { "id": "paytransparency", "name": "Pay Transparency Directive", "shortName": "Pay transparency", "reference": "Directive (EU) 2023/970", "category": "Labour, governance and standards", "status": "Phased application", "statusCode": "phasing", "summary": "Strengthens equal pay between women and men: pay ranges in job advertisements, a ban on asking about pay history, workers' right to information and periodic reporting on the gender pay gap, with a joint pay assessment if the gap exceeds 5%.", "appliesTo": "All employers for transparency; reporting obligation for companies with at least 100 employees.", "actions": [ "Define objective, gender-neutral pay criteria for roles and grades", "Calculate the pay gap before it becomes public", "Link this work to gender equality certification" ], "milestones": [ { "date": "2023-06-06", "precision": "day", "key": false, "label": "Entry into force of the directive" }, { "date": "2026-06-07", "precision": "day", "key": true, "label": "Transposition deadline: information rights and transparency in recruitment" }, { "date": "2027-06-07", "precision": "day", "key": true, "label": "First pay gap report for companies with at least 150 employees (2026 data)" }, { "date": "2031-06-07", "precision": "day", "key": false, "label": "First report for companies with 100 to 149 employees" } ], "nextMilestone": { "date": "2027-06-07", "label": "First pay gap report for companies with at least 150 employees (2026 data)" }, "officialSources": [ { "title": "EUR-Lex · Directive (EU) 2023/970", "url": "https://eur-lex.europa.eu/eli/dir/2023/970/oj/eng" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/pay-transparency-directive" }, { "id": "eaa", "name": "European Accessibility Act for products and services", "shortName": "Accessibility (EAA)", "reference": "Directive (EU) 2019/882 · Legislative Decree 82/2022", "category": "Labour, governance and standards", "status": "In force", "statusCode": "force", "summary": "Sets accessibility requirements for e-commerce, banking services, transport, e-books, terminals and other digital products and services. Micro-enterprises providing services are exempt.", "appliesTo": "Companies that sell online or offer digital services to consumers; device manufacturers.", "actions": [ "Check your website and e-commerce against the requirements (standard EN 301 549)", "Publish the accessibility statement for the service" ], "milestones": [ { "date": "2022-07-16", "precision": "day", "key": false, "label": "Entry into force of the Italian transposing decree" }, { "date": "2025-06-28", "precision": "day", "key": true, "label": "Application of the accessibility requirements" }, { "date": "2030-06-28", "precision": "day", "key": false, "label": "End of the transitional period for services based on products already in use" } ], "nextMilestone": { "date": "2030-06-28", "label": "End of the transitional period for services based on products already in use" }, "officialSources": [ { "title": "EUR-Lex · Directive (EU) 2019/882", "url": "https://eur-lex.europa.eu/eli/dir/2019/882/oj/eng" }, { "title": "Normattiva · D.Lgs. 82/2022", "url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2022;82" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/european-accessibility-act" }, { "id": "iso", "name": "Revision of ISO 14001 and ISO 9001 and climate change", "shortName": "ISO 14001 and 9001", "reference": "ISO/IAF 2024 Amendment · ISO 14001:2026 · ISO 9001:2026", "category": "Labour, governance and standards", "status": "Phased application", "statusCode": "phasing", "summary": "Since 2024 all management system standards have required organisations to determine whether climate change is a relevant issue. In 2026 the new editions of ISO 14001 and ISO 9001 are released, with a transition period of around three years for certified organisations.", "appliesTo": "Organisations that are certified or wish to become certified, particularly in order to take part in tenders.", "actions": [ "Include climate in the analysis of context and risks", "Plan the transition to the new editions with your certification body" ], "milestones": [ { "date": "2024-02-23", "precision": "day", "key": false, "label": "\"Climate action\" amendment to all management system standards" }, { "date": "2026-04-01", "precision": "month", "key": true, "label": "Publication of the new ISO 14001:2026" }, { "date": "2026-09-01", "precision": "month", "key": false, "label": "Publication of the new ISO 9001:2026 (expected)" }, { "date": "2029-04-01", "precision": "month", "key": true, "label": "Indicative end of the transition for ISO 14001" } ], "nextMilestone": { "date": "2029-04-01", "label": "Indicative end of the transition for ISO 14001" }, "officialSources": [], "url": "https://www.gruppogm.eu/en/esg-regulations/iso-14001-9001-2026" }, { "id": "fsr", "name": "FSR — Foreign Subsidies Regulation (foreign subsidies distorting the internal market)", "shortName": "Foreign subsidies (FSR)", "reference": "Regulation (EU) 2022/2560", "category": "EU–China: trade and investment", "status": "In force", "statusCode": "force", "summary": "Allows the Commission to investigate financial contributions granted by non-EU countries (subsidies, soft loans, guarantees, capital injections) to companies active in the EU. It requires prior notification of significant concentrations and of bids in high-value public procurement procedures.", "appliesTo": "Companies of any nationality, including Chinese companies and their consortia, that bid in EU public tenders with an estimated value of €250 million or more, or acquire EU companies with EU turnover of at least €500 million.", "actions": [ "Map the financial contributions received from non-EU states over the last three years", "Check the notification thresholds before submitting bids or closing acquisitions", "Prepare the declaration or notification to be attached to the tender bid" ], "milestones": [ { "date": "2023-01-12", "precision": "day", "key": false, "label": "Regulation enters into force" }, { "date": "2023-07-12", "precision": "day", "key": false, "label": "Application: the Commission can open ex officio investigations" }, { "date": "2023-10-12", "precision": "day", "key": true, "label": "Notification obligation for concentrations and public tenders above the thresholds" }, { "date": "2026-07-12", "precision": "day", "key": false, "label": "Commission report on the functioning of the Regulation" } ], "nextMilestone": null, "officialSources": [ { "title": "EUR-Lex · Regulation (EU) 2022/2560", "url": "https://eur-lex.europa.eu/eli/reg/2022/2560/oj/eng" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/fsr-foreign-subsidies-regulation" }, { "id": "ipi", "name": "IPI — International Procurement Instrument", "shortName": "International procurement (IPI)", "reference": "Regulation (EU) 2022/1031", "category": "EU–China: trade and investment", "status": "In force", "statusCode": "force", "summary": "Enables the EU to restrict access to European public procurement for companies and products from countries that do not offer reciprocal access to European companies. The first measure, adopted in 2025, excludes Chinese medical devices from tenders worth more than €5 million.", "appliesTo": "Economic operators and products originating in countries subject to IPI measures; EU contracting authorities; European companies using components from those countries in their bids.", "actions": [ "Check the origin of the products offered in tenders in the affected sector", "Assess alternative partners and supply chains for tenders above the threshold" ], "milestones": [ { "date": "2022-08-29", "precision": "day", "key": false, "label": "Regulation enters into force" }, { "date": "2025-06-01", "precision": "month", "key": true, "label": "First measure: medical devices of Chinese origin excluded from tenders above €5 million" } ], "nextMilestone": null, "officialSources": [ { "title": "EUR-Lex · Regulation (EU) 2022/1031", "url": "https://eur-lex.europa.eu/eli/reg/2022/1031/oj/eng" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/ipi-international-procurement-instrument" }, { "id": "cnesg", "name": "China: sustainability reporting by listed companies and national standards", "shortName": "China: ESG reporting", "reference": "Shanghai, Shenzhen and Beijing Stock Exchanges Guidelines for Sustainability Reporting (April 2024) · Ministry of Finance Basic Standard for Corporate Sustainability Disclosure (December 2024)", "category": "EU–China: trade and investment", "status": "Phased application", "statusCode": "phasing", "summary": "China's three stock exchanges have introduced sustainability reporting guidelines based on double materiality, mandatory for major listed companies (SSE 180, STAR 50, SZSE 100 and ChiNext indices, and dual-listed companies), with the first reports covering financial year 2025. The Ministry of Finance has published the Basic Standard for a national disclosure system, to be completed by 2030.", "appliesTo": "Chinese companies listed on the main indices; by cascade, their suppliers, including Italian and European ones, which are asked for environmental and social data.", "actions": [ "Prepare for ESG data requests from listed Chinese customers", "Align data already collected for the CSRD and VSME with Chinese requirements" ], "milestones": [ { "date": "2024-04-12", "precision": "day", "key": false, "label": "The Shanghai, Shenzhen and Beijing stock exchanges publish the guidelines" }, { "date": "2024-05-01", "precision": "day", "key": false, "label": "Guidelines enter into force" }, { "date": "2024-12-01", "precision": "month", "key": false, "label": "The Ministry of Finance publishes the Basic Standard for Corporate Sustainability Disclosure" }, { "date": "2026-04-30", "precision": "day", "key": true, "label": "Deadline for the first mandatory reports (financial year 2025)" }, { "date": "2030-01-01", "precision": "year", "key": false, "label": "Target: unified national system of disclosure standards" } ], "nextMilestone": { "date": "2030-01-01", "label": "Target: unified national system of disclosure standards" }, "officialSources": [], "url": "https://www.gruppogm.eu/en/esg-regulations/china-sustainability-disclosure" }, { "id": "cnets", "name": "China's national emissions trading market and \"dual carbon\" goals", "shortName": "China: carbon market", "reference": "State Council Interim Regulations on the Administration of Carbon Emissions Trading (2024)", "category": "EU–China: trade and investment", "status": "Phased application", "statusCode": "phasing", "summary": "The national carbon market, launched in 2021 with the power sector, is the world's largest by emissions covered and from 2025 extends to steel, cement and aluminium. It supports China's goals of peaking emissions before 2030 and achieving carbon neutrality before 2060, and shapes the dialogue with the EU CBAM.", "appliesTo": "Large Chinese installations in the covered sectors; indirectly, European importers and companies with production in China.", "actions": [ "Monitor installation emissions using methods compatible with CBAM", "Document the carbon price paid in China for discussions with EU importers" ], "milestones": [ { "date": "2021-07-16", "precision": "day", "key": false, "label": "National market launched with the power sector" }, { "date": "2024-05-01", "precision": "day", "key": false, "label": "State Council Interim Regulations enter into force" }, { "date": "2025-03-01", "precision": "month", "key": true, "label": "Extension to steel, cement and aluminium" }, { "date": "2030-12-31", "precision": "year", "key": true, "label": "Target: CO₂ emissions peak before 2030" }, { "date": "2060-12-31", "precision": "year", "key": false, "label": "Target: carbon neutrality before 2060" } ], "nextMilestone": { "date": "2030-12-31", "label": "Target: CO₂ emissions peak before 2030" }, "officialSources": [], "url": "https://www.gruppogm.eu/en/esg-regulations/china-national-carbon-market-ets" }, { "id": "epa", "name": "EU–Japan Economic Partnership Agreement", "shortName": "EU–Japan Agreement (EPA)", "reference": "Council Decision (EU) 2018/1907 · Protocol on cross-border data flows", "category": "EU–Japan: trade and sustainability", "status": "In force", "statusCode": "force", "summary": "The EU's largest bilateral trade agreement: it eliminates most tariffs between Europe and Japan, recognises European geographical indications, opens up public procurement and eases technical barriers. To obtain the preferential tariff, the exporter must prove origin through a statement on origin or the importer's knowledge. An additional protocol safeguards data flows between the two economies.", "appliesTo": "Italian exporters to Japan (agri-food, wine, fashion, machinery, chemicals) and Japanese companies selling in Europe.", "actions": [ "Check the rule of origin for your product and the applicable preferential tariff", "Prepare the statement on origin and keep the supporting documentation", "Make the most of geographical indication protection in your commercial strategy" ], "milestones": [ { "date": "2019-02-01", "precision": "day", "key": true, "label": "Entry into force of the agreement" }, { "date": "2024-07-01", "precision": "month", "key": false, "label": "Entry into force of the protocol on cross-border data flows" } ], "nextMilestone": null, "officialSources": [ { "title": "EUR-Lex · Decision (EU) 2018/1907", "url": "https://eur-lex.europa.eu/eli/dec/2018/1907/oj/eng" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/eu-japan-economic-partnership-agreement" }, { "id": "ssbj", "name": "Japan: SSBJ sustainability standards for listed companies", "shortName": "Japan: SSBJ standards", "reference": "Standards of the Sustainability Standards Board of Japan (March 2025), aligned with ISSB IFRS S1 and S2", "category": "EU–Japan: trade and sustainability", "status": "Forthcoming", "statusCode": "upcoming", "summary": "In 2025 the Sustainability Standards Board of Japan (SSBJ) published a general standard and a climate standard, aligned with the ISSB standards. The Financial Services Agency plans to make them mandatory on a phased basis for companies on the TSE Prime Market, starting with those with the largest market capitalisation, with external assurance to follow.", "appliesTo": "Companies listed on the Prime Market, starting with those with a market capitalisation of at least ¥3 trillion; by extension, European suppliers asked for Scope 3 emissions data.", "actions": [ "Prepare for emissions data requests from Japanese customers", "Reuse data collected for CSRD and VSME in an ISSB-compatible format" ], "milestones": [ { "date": "2025-03-05", "precision": "day", "key": false, "label": "Publication of the SSBJ standards" }, { "date": "2027-03-31", "precision": "month", "key": true, "label": "Expected obligation for Prime companies with a market capitalisation of at least ¥3 trillion (financial years ending March 2027)" }, { "date": "2028-03-31", "precision": "month", "key": false, "label": "Expected extension to companies with a market capitalisation of at least ¥1 trillion" }, { "date": "2029-03-31", "precision": "month", "key": false, "label": "Expected extension to companies with a market capitalisation of at least ¥500 billion" } ], "nextMilestone": { "date": "2027-03-31", "label": "Expected obligation for Prime companies with a market capitalisation of at least ¥3 trillion (financial years ending March 2027)" }, "officialSources": [], "url": "https://www.gruppogm.eu/en/esg-regulations/japan-ssbj-sustainability-standards" }, { "id": "gxets", "name": "Japan: GX-ETS and “Green Transformation” carbon pricing", "shortName": "Japan: GX-ETS", "reference": "GX Promotion Act (2023) and subsequent amendments", "category": "EU–Japan: trade and sustainability", "status": "Phased application", "statusCode": "phasing", "summary": "Japan's Green Transformation strategy introduces an emissions trading scheme (GX-ETS), launched on a voluntary basis with the GX League and made mandatory for large emitters, a levy on fossil fuels for importers and, later, allowance auctions for the power sector. It is the reference framework for Japanese companies when dealing with the European CBAM.", "appliesTo": "Large Japanese emitters (over 100,000 tonnes of CO₂ a year), fossil fuel importers, power generators; indirectly, their European partners.", "actions": [ "Align emissions monitoring with the standards required in Japan and by CBAM", "Assess the impact of carbon pricing on supplies and contracts with Japan" ], "milestones": [ { "date": "2023-04-01", "precision": "month", "key": false, "label": "Launch of the voluntary phase with the GX League" }, { "date": "2023-05-01", "precision": "month", "key": false, "label": "Adoption of the GX Promotion Act" }, { "date": "2026-04-01", "precision": "month", "key": true, "label": "Mandatory participation in the GX-ETS for large emitters" }, { "date": "2028-04-01", "precision": "year", "key": false, "label": "Expected launch of the fossil fuel levy" }, { "date": "2033-04-01", "precision": "year", "key": false, "label": "Expected launch of allowance auctions for the power sector" } ], "nextMilestone": { "date": "2028-04-01", "label": "Expected launch of the fossil fuel levy" }, "officialSources": [], "url": "https://www.gruppogm.eu/en/esg-regulations/japan-gx-ets-carbon-pricing" }, { "id": "jpplastic", "name": "Japan: Plastic Resource Circulation Act", "shortName": "Japan: Plastics Act", "reference": "Plastic Resource Circulation Act (in force since 1 April 2022)", "category": "EU–Japan: trade and sustainability", "status": "In force", "statusCode": "force", "summary": "Covers the entire plastics life cycle: eco-friendly product design, reduction of the 12 most common single-use items (cutlery, straws, toothbrushes, hangers and others), and collection and recycling by municipalities and businesses. Anyone supplying at least 5 tonnes of these items a year must adopt reduction measures.", "appliesTo": "Businesses distributing single-use plastic items in Japan (retail, food service, hotels, dry cleaners), manufacturers and those designing plastic packaging and products for that market.", "actions": [ "Review packaging and single-use items intended for the Japanese market", "Coordinate design with the PPWR to use solutions that work in both markets" ], "milestones": [ { "date": "2022-04-01", "precision": "day", "key": true, "label": "Entry into force of the Act" } ], "nextMilestone": null, "officialSources": [], "url": "https://www.gruppogm.eu/en/esg-regulations/japan-plastic-resource-circulation-act" }, { "id": "rentri", "name": "RENTRI — National electronic waste traceability register", "shortName": "RENTRI", "reference": "Ministerial Decree no. 59 of 4 April 2023 · Legislative Decree 152/2006, Art. 188-bis", "category": "Italy: national requirements", "status": "Phased application", "statusCode": "phasing", "summary": "Digitalises waste traceability: registration with the register, a digital waste loading and unloading register and a digital FIR (waste identification form), with a staggered timetable based on size and activity.", "appliesTo": "Producers of hazardous special waste and of certain non-hazardous waste, carriers, facilities, brokers.", "actions": [ "Check your phase and confirm that registration has been completed", "Switch to the digital register and form, using interoperable software" ], "milestones": [ { "date": "2024-12-15", "precision": "day", "key": false, "label": "Registration opens" }, { "date": "2025-02-13", "precision": "day", "key": true, "label": "Registration for producers with more than 50 employees and for waste management operators" }, { "date": "2025-08-14", "precision": "day", "key": false, "label": "Registration for producers with more than 10 employees" }, { "date": "2026-02-13", "precision": "day", "key": true, "label": "Registration for all other obligated parties; digital FIR for everyone" } ], "nextMilestone": null, "officialSources": [ { "title": "Normattiva · D.Lgs. 152/2006", "url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2006;152" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/rentri" }, { "id": "cam", "name": "CAM (Minimum Environmental Criteria) in public procurement", "shortName": "CAM in procurement", "reference": "Legislative Decree 36/2023, Art. 57 · corrective Legislative Decree 209/2024 · sector-specific CAM decrees", "category": "Italy: national requirements", "status": "In force", "statusCode": "force", "summary": "Contracting authorities must include the CAM (Minimum Environmental Criteria) in all tenders, as technical specifications and contract clauses and as award criteria. The sector-specific decrees (construction, cleaning, catering, waste, green spaces, furniture…) are updated periodically.", "appliesTo": "All companies that take part in public tenders.", "actions": [ "Know the CAM in force in your sector and the evidence required", "Highlight certifications, LCAs and EPDs in the technical bid" ], "milestones": [ { "date": "2023-07-01", "precision": "day", "key": true, "label": "The new Public Contracts Code takes effect" }, { "date": "2024-12-31", "precision": "day", "key": false, "label": "The corrective decree to the Code enters into force" }, { "date": "2025-01-01", "precision": "year", "key": false, "label": "Ongoing updates to sector-specific CAM decrees" } ], "nextMilestone": null, "officialSources": [ { "title": "Normattiva · D.Lgs. 36/2023", "url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2023;36" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/cam-green-public-procurement-italy" }, { "id": "labelling", "name": "Environmental labelling of packaging (Italy)", "shortName": "Packaging labelling", "reference": "Legislative Decree 152/2006, Art. 219(5) (introduced by Legislative Decree 116/2020)", "category": "Italy: national requirements", "status": "In force", "statusCode": "force", "summary": "All packaging placed on the Italian market must bear the material identification code (Decision 97/129/EC) and, for consumer packaging, information on collection. From August 2028 it will be replaced by the harmonised PPWR label.", "appliesTo": "Producers and users of packaging sold in Italy.", "actions": [ "Check codes and collection information on all packaging", "Plan the switch to the future EU label" ], "milestones": [ { "date": "2023-01-01", "precision": "day", "key": true, "label": "The obligation enters into force" }, { "date": "2028-08-12", "precision": "day", "key": false, "label": "Replacement by the harmonised PPWR label" } ], "nextMilestone": { "date": "2028-08-12", "label": "Replacement by the harmonised PPWR label" }, "officialSources": [ { "title": "Normattiva · D.Lgs. 116/2020", "url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2020;116" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/packaging-environmental-labelling-italy" }, { "id": "plastictax", "name": "Plastic tax and sugar tax", "shortName": "Plastic and sugar tax", "reference": "Law 160/2019, Art. 1(634–658) and (661–676) · 2026 Budget Law", "category": "Italy: national requirements", "status": "Postponed", "statusCode": "postponed", "summary": "A tax of €0.45/kg on MACSI (single-use plastic products) and a tax on sweetened beverages. Introduced in 2020 and postponed several times; the start date is now set at 1 January 2027.", "appliesTo": "Manufacturers, importers and purchasers of MACSI from other EU countries; producers and importers of sweetened beverages.", "actions": [ "Estimate the weight of virgin plastic in packaging and the cost of the tax", "Consider recycled and compostable plastic, which are exempt from the tax" ], "milestones": [ { "date": "2020-01-01", "precision": "day", "key": false, "label": "Introduced by the 2020 Budget Law" }, { "date": "2027-01-01", "precision": "day", "key": true, "label": "Currently scheduled start date" } ], "nextMilestone": { "date": "2027-01-01", "label": "Currently scheduled start date" }, "officialSources": [ { "title": "Normattiva · L. 160/2019", "url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2019;160" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/italy-plastic-tax-sugar-tax" }, { "id": "catnat", "name": "Mandatory insurance against natural catastrophes", "shortName": "Catastrophe insurance", "reference": "Law 213/2023, Art. 1(101–111) · Decree-Law 39/2025", "category": "Italy: national requirements", "status": "In force", "statusCode": "force", "summary": "Companies with a registered office or permanent establishment in Italy must insure land, buildings, plant and equipment against floods, landslides, earthquakes and overflows. Companies that fail to insure cannot access public grants and incentives.", "appliesTo": "All companies entered in the Companies Register, with different deadlines by size (agricultural businesses excluded).", "actions": [ "Check cover on capital goods", "Keep the policy: it is a condition for accessing calls for funding and incentives" ], "milestones": [ { "date": "2025-03-31", "precision": "day", "key": true, "label": "Obligation for large companies" }, { "date": "2025-10-01", "precision": "day", "key": false, "label": "Obligation for medium-sized companies" }, { "date": "2025-12-31", "precision": "day", "key": false, "label": "Obligation for small and micro enterprises" } ], "nextMilestone": null, "officialSources": [ { "title": "Normattiva · L. 213/2023", "url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2023;213" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/italy-mandatory-catastrophe-insurance" }, { "id": "genderpdr", "name": "Gender equality certification UNI/PdR 125:2022", "shortName": "Gender equality", "reference": "Law 162/2021 · UNI/PdR 125:2022 · Legislative Decree 36/2023", "category": "Italy: national requirements", "status": "In force", "statusCode": "force", "summary": "A voluntary certification based on six areas of indicators (culture, governance, HR processes, growth opportunities, pay equity, parenthood protection). It entitles companies to a social security contribution relief of up to 1% (maximum €50,000 per year), additional points and a reduced guarantee in tenders.", "appliesTo": "Companies of all sizes, especially those taking part in tenders or calls for funding.", "actions": [ "Carry out a gap analysis against the KPIs of the reference practice", "Use the certification as a lever in tenders and to obtain the contribution relief" ], "milestones": [ { "date": "2022-03-16", "precision": "day", "key": true, "label": "Publication of the UNI/PdR 125 reference practice" }, { "date": "2023-07-01", "precision": "day", "key": false, "label": "Award points in the new Public Contracts Code" } ], "nextMilestone": null, "officialSources": [ { "title": "Normattiva · L. 162/2021", "url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2021;162" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/gender-equality-certification-uni-pdr-125" }, { "id": "whistle", "name": "Whistleblowing: internal reporting channels", "shortName": "Whistleblowing", "reference": "Legislative Decree 24/2023 (Directive (EU) 2019/1937)", "category": "Italy: national requirements", "status": "In force", "statusCode": "force", "summary": "Requires companies to set up a confidential channel for reporting wrongdoing and to protect whistleblowers from retaliation. It is a governance element also required by the ESRS (G1) and by \"Model 231\" compliance programmes (Legislative Decree 231/2001).", "appliesTo": "Private companies with at least 50 employees and those with a Model 231, regardless of headcount.", "actions": [ "Set up a confidential channel, which may be digital, and a written procedure", "Train the person managing the reports" ], "milestones": [ { "date": "2023-07-15", "precision": "day", "key": false, "label": "Obligation for companies with at least 250 employees" }, { "date": "2023-12-17", "precision": "day", "key": true, "label": "Obligation for companies with 50 to 249 employees" } ], "nextMilestone": null, "officialSources": [ { "title": "Normattiva · D.Lgs. 24/2023", "url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2023;24" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/italy-whistleblowing-decree-24-2023" }, { "id": "trans50", "name": "Transizione 5.0 Plan", "shortName": "Transizione 5.0", "reference": "Decree-Law 19/2024, Art. 38 · implementing Ministerial Decree of 22 July 2024", "category": "Italy: national requirements", "status": "In force", "statusCode": "force", "summary": "A tax credit for investment in digital assets that reduce energy consumption by at least 3% at production-facility level or 5% at process level, together with training and renewable energy installations. Investments had to be completed by 31 December 2025.", "appliesTo": "Companies resident in Italy that invested in 2024–2025.", "actions": [ "Keep ex post certifications and documentation for inspections", "Assess the new measures for investments from 2026" ], "milestones": [ { "date": "2024-03-02", "precision": "day", "key": false, "label": "Establishment of the plan" }, { "date": "2024-08-07", "precision": "day", "key": false, "label": "GSE booking platform opens" }, { "date": "2025-12-31", "precision": "day", "key": true, "label": "Deadline for completing eligible investments" } ], "nextMilestone": null, "officialSources": [ { "title": "Normattiva · D.L. 19/2024", "url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legge:2024;19" } ], "url": "https://www.gruppogm.eu/en/esg-regulations/transizione-5-0-tax-credit" } ] }