The EU Green Claims Policy sets clear standards for environmentally related marketing statements and is directed against greenwashing. Companies are required to scientifically substantiate their environmental statements and have them verified by independent third parties. Terms such as “environmentally friendly”, “ecological”, “green”, “sustainable” or “recyclable” are affected. Information relating to offsetting greenhouse gas emissions is subject to specific requirements. Statements such as “30% less emissions” or “50% less plastic by 2030” must be clear and verifiable. The guideline was presented in 2023 and is expected to apply from 2026.

Die Corporate Sustainability Reporting Directive (CSRD) is an EU directive that regulates companies' sustainability reporting. It came into force on January 5, 2023 and significantly expands the scope and scope of reporting compared to previous regulations.
However, with the 2025 Omnibus Package, the scope of application of the CSRD has been adjusted: Only companies with more than 1,000 employees and either a turnover of over 50 million euros or a balance sheet total of over 25 million euros are now required to report. For these companies, the CSRD applies for financial years beginning on or after January 1, 2024. Reporting requirements for other large companies have been postponed to January 1, 2027. Capital market-oriented small and medium-sized enterprises (SMEs) have also been relieved — their reporting obligation now only starts from January 1, 2028.

The Corporate Sustainability Due Diligence Directive (CSDDD) is an EU directive that has been in force since 2023. Since 2024, large companies and capital market-oriented small and medium-sized enterprises (SMEs) must identify and assess human rights and environmental risks in their supply chains (Article 6). A key feature is the dual materiality principle (Article 7), which requires companies to comprehensively analyse and consider both the negative effects of their business activities on people and the environment and the potential risks that these aspects pose to corporate performance. In addition, companies are required to report regularly on their due diligence measures (Article 8) in order to prevent human rights violations (Article 4) and reduce negative environmental impacts (Article 5). The CSDDD thus promotes a more sustainable economy by focusing on responsibility and transparency.

The Ecodesign for Sustainable Products Regulation (ESPR) is part of the European Green Deal and sets precise requirements for various product categories in terms of sustainability. The regulation is intended to strengthen the circular economy and aims to extend the life of products. As part of ESPR, among other things digital product passports (DPP) introduced. These make information about the sustainability and environmental impact of products (including the content of the CPR) digitally available and processable. The DPPs are to be introduced in 2026. Download ESPR manual: this is how C2C Certified® meets ESPR requirements.