Your partner in compliance and sustainability

In December 2025, the EU adopted several implementing regulations governing the definitive (obligation) phase of the Carbon Border Adjustment Mechanism (CBAM), as well as a proposal to extend CBAM’s scope in the future. Several key provisions of this extensive regulatory package (approx. 5,000 pages) apply across all EU Member States as of 1 January 2026.

The business environment is evolving continuously. Geopolitical tensions, changes in climate and regulation, and rising stakeholder expectations are challenging traditional management models. Amidst these dynamics, risk management and corporate responsibility should no longer operate as separate processes but as interconnected systems with a shared objective: safeguarding business continuity and building long-term success on a sustainable foundation.

In December 2025, EFRAG delivered its draft Simplified European Sustainability Reporting Standards (ESRS) to the European Commission as technical advice. The Commission is expected to adopt the proposed amendments through a delegated act in the first half of 2026. The revised sustainability reporting standards are intended to reduce the reporting burden for undertakings by introducing greater flexibility in CSRD reporting, while retaining the core objectives of the EU Green Deal. The content of the revised ESRS has been shaped through extensive outreach and consultations involving more than 700 stakeholders, including preparers, sustainability assurance providers and investors.