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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.

The Carbon Border Adjustment Mechanism (CBAM) is an EU instrument aimed at preventing carbon leakage, meaning the shifting of emissions outside the EU. Carbon leakage refers to a situation where companies operating within the EU transfer their carbon-intensive production to countries with looser climate policies than the EU, or when products manufactured in the EU are replaced by imported products with a larger carbon footprint.

Green finance involves financial tools that support environmentally sustainable development by directing capital to projects that use natural resources responsibly and promote a low-carbon economy. Sustainable finance is a broader concept that includes green finance, addressing environmental, social, and governance (ESG) factors.