Insights
News, editorial contributions, practical tools and regulatory references to guide decisions, investments and sustainability pathways in the sectors where we work.
Contributions and tools
Content combining strategic interpretation and practical tools to bring sustainability into decision-making.
A management perspective on sustainability and competitiveness. Starting from CSRD, CSDDD and the Omnibus package, it explains why ESG should not be reduced to compliance: when integrated into information systems and decision-making, it can strengthen innovation, risk management, access to capital and long-term value creation.
Read the paperThe procedure combines UNI EN ISO 14067:2018 and PCR-2024-0001 to move from the footprint of individual dishes to that of a complete seasonal menu. It defines functional units, serving frequency, representative weights, dietary variants and climate indicators.
Read the procedureLatest six months
Freely accessible content selected from institutional sources and updated on 1 October 2026.
Original IMPACTAGE image21 September 2026
Publication in the Official Journal finalises the new framework: simplified ESRS for reporting companies and a voluntary standard for businesses protected by the value-chain request cap.
Original IMPACTAGE image1 September 2026
The European framework defines authorisation, independence, transparency and disclosure requirements to make ESG ratings more comparable and reliable.
Original IMPACTAGE image11 August 2026
The PPWR introduces a harmonised framework to reduce waste, increase circularity and restrict PFAS in food-contact packaging.
Original IMPACTAGE image17 July 2026
The Commission proposes a plan to accelerate electrification and update the European carbon market, linking competitiveness, investment and emissions reduction.
Original IMPACTAGE image5 June 2026
Companies will need to strengthen salary transparency, access to information and monitoring of gender pay gaps.
Original IMPACTAGE image3 June 2026
The European package combines semiconductors, cloud, AI and open source with a roadmap for digitising the energy system and making infrastructure and data centres more sustainable.
Regulatory framework
Direct links to official EUR-Lex acts. These cards are for information only and do not replace legal or applicability advice.
Simplifies mandatory ESRS, reducing data points and clarifying materiality, obligations and voluntary information.
Status / key date: Published in the OJEU; applies to financial years beginning on or after 1 January 2027, with optional early adoption for 2026.
Open on EUR-Lex ↗Defines the voluntary standard for companies with up to 1,000 employees protected by the cap on value-chain information requests.
Status / key date: Published in the OJEU; applies to financial years beginning on or after 1 January 2027.
Open on EUR-Lex ↗Changes the scope, thresholds and requirements for sustainability reporting and due diligence.
Status / key date: In force; key provisions must be transposed nationally by 19 March 2027.
Open on EUR-Lex ↗Covers prevention, design, recyclability, reuse, packaging substances and related waste management.
Status / key date: Applies from 12 August 2026; additional labelling, recyclability, reuse and recycled-content obligations phase in over time.
Open on EUR-Lex ↗Addresses generic environmental claims, greenwashing, early obsolescence and misleading commercial information.
Status / key date: The transposition deadline passed on 27 March 2026; measures apply from 27 September 2026.
Open on EUR-Lex ↗Strengthens equal pay, information rights and gender pay-gap reporting.
Status / key date: The transposition deadline passed on 7 June 2026; first reporting for employers with at least 250 workers is due by 7 June 2027.
Open on EUR-Lex ↗