15 Emerging Supply Chain Sustainability Regulations to Watch in 2025–2027
- Laura V. Garcia
- Sep 24, 2025
- 21 min read
Updated: Oct 8, 2025
Global sustainability and labor regulations are accelerating, reshaping compliance expectations for multinational companies. The European Union’s Corporate Sustainability Reporting Directive (CSRD) expanded its scope from roughly 11,700 companies to nearly 49,000, according to the European Commission. In the United States, the Securities and Exchange Commission finalized climate disclosure rules in March 2024, while states such as California and New York introduced their own climate accountability laws. California’s Climate Corporate Data Accountability Act (SB 253), for example, requires large corporations to disclose greenhouse gas emissions.
In Part One: A Global Supply Chain Sustainability Regulations Guide for 2025, we focused on select, high-impact regulations that define today’s core legal expectations for sustainability and supply chain responsibility, highlighting the frameworks most critical to boards and supply chain leaders. Here, we turn to pending and emerging rules to watch in 2025–2027. From ESG due diligence and supply chain transparency to climate disclosure and human rights compliance, these measures are setting the next wave of global supply chain requirements. Monitoring these developments is critical for risk mitigation, maintaining investor confidence, and securing access to sustainable finance.
Global
Sustainable Business Practices
Summary: The International Sustainability Standards Board (ISSB) is currently working on targeted amendments to its IFRS S2 Climate-related Disclosures standard. These proposed changes aim to clarify and refine the reporting requirements for companies using the framework, particularly regarding specific greenhouse gas (GHG) emissions disclosures.
Who is Impacted?
Any company or jurisdiction that has adopted the ISSB's IFRS S2 standard.
Entities in the financial sector, which are more likely to be impacted by the proposed amendments related to financed emissions.
Global investors who rely on consistent climate-related financial disclosures.
Status and key dates:
The original IFRS S2 standard was finalized in June 2023 and becomes effective for annual reporting periods beginning on or after January 1, 2026.
The ISSB published an Exposure Draft of proposed amendments in April 2025. The comment period for this draft closed on June 27, 2025, and the ISSB is currently in the process of redeliberating the proposed changes based on the feedback received. The board intends to finalize the amendments by the end of 2025.
Enforcement and resources:
Enforcement is handled by the jurisdictions that have adopted the ISSB standards.
Official Regulatory Body: IFRS Foundation
Legal Analysis: EY Global
Impact and penalties:
Penalties are set by the adopting jurisdiction. The proposed amendments themselves are focused on improving the quality and consistency of reporting by providing relief and clarifications rather than introducing new penalties.
Watch points:
Companies should monitor the finalization of the proposed amendments to prepare for their implementation, as they may impact GHG reporting requirements.
Monitor which jurisdictions are adopting the ISSB standards. For example, while the ISSB is a global framework, regulatory bodies like the U.S. Securities and Exchange Commission (SEC) and the California Air Resources Board (CARB) have their own separate, non-IFRS-aligned climate disclosure rules.
Europe
Sustainable Business Practices
Summary: The EU Green Claims Directive is proposed legislation aimed at combating greenwashing by requiring companies to substantiate and verify environmental claims on products and services before marketing them in the EU. The directive seeks to provide consumers with clear, reliable, and comparable information to support sustainable choices.
Who is impacted?
Businesses making environmental claims on products or services in the EU market. This includes manufacturers, retailers, marketers, and service providers across consumer goods, food, energy, and other sectors.
The directive, in its current form, exempts micro-enterprises (companies with fewer than 10 employees and an annual turnover under €2 million).
Status and key dates:
The legislative process for the directive is currently on hold and its future is uncertain.
March 2023: The European Commission adopted the proposal for the directive.
June 2025: The European Commission announced its intention to withdraw the proposal, citing concerns about the administrative burden on small businesses.
September 21, 2025: The directive has not been formally withdrawn, but negotiations have been suspended. The European Parliament has expressed a willingness to continue negotiations if the concerns can be addressed.
Enforcement and resources:
Official Regulatory Bodies
Legal Analyses
Impact and penalties:
The initial proposal included fines of up to 4% of annual turnover for non-compliance, but this is subject to the final text of the legislation if it moves forward. Existing EU laws, such as the Empowering Consumers for the Green Transition Directive, already provide a framework to address greenwashing with penalties that include fines and product withdrawals.
Watch points:
The legislative process is stalled, but the directive has not been officially withdrawn. Businesses should monitor whether a revised proposal is introduced.
The Empowering Consumers for the Green Transition Directive, which entered into force in March 2024, still prohibits a number of misleading claims, including generic statements like "eco-friendly" and claims of carbon neutrality based on offsetting. It will be applicable in Member States from September 2026.
Summary: The EU Taxonomy Regulation is a classification system that establishes a list of environmentally sustainable economic activities. It serves as a transparency tool to help companies and investors define "green" activities, prevent greenwashing, and guide capital towards projects necessary for the EU's climate and environmental goals.
Who is impacted?
Financial market participants offering financial products in the EU.
Large companies already required to report under the Corporate Sustainability Reporting Directive (CSRD).
All companies and public bodies that wish to market their activities or financial products as environmentally sustainable.
Status and key dates:
The EU Taxonomy has been implemented through a series of delegated acts.
January 2022: The first delegated act came into force, covering climate change mitigation and adaptation, with reporting for large companies covering their 2021 financial year.
January 2023: Reporting obligations for the remaining four environmental objectives (water, circular economy, pollution, biodiversity) and for certain nuclear and natural gas activities became applicable.
July 4, 2025: The European Commission adopted a new Delegated Act to simplify the regulation. This significant update aims to reduce the administrative burden on companies. It introduces a 10% materiality threshold for non-financial companies and streamlines reporting templates.
January 1, 2026: The new Delegated Act and its simplification measures will become applicable for the 2025 financial year reporting cycle.
Enforcement and resources:
Official Regulatory Body
Legal Analyses
Impact and penalties:
The EU Taxonomy Regulation itself does not impose direct fines. However, companies that fail to comply with the disclosure requirements under the CSRD, which the Taxonomy is part of, may face penalties determined by individual EU member states. Failing to provide accurate information can also result in legal action for misleading investors or consumers.
Watch points:
The new Delegated Act is currently under a scrutiny period by the European Parliament and the Council, which will last for up to six months.
The EU Commission is conducting a comprehensive review of the Taxonomy’s technical criteria to further simplify them and ensure better alignment with other EU legislation. A series of workshops are scheduled for September and October 2025 to gather feedback.
Summary: The EU Omnibus Simplification Package is a series of legislative proposals aimed at simplifying and reducing the regulatory burden of sustainability reporting for European companies. The first package proposes substantive amendments to key directives, including the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD), to enhance the EU's global competitiveness.
Who is impacted?
Companies currently in scope of the CSRD, CSDDD, and EU Taxonomy, as the package proposes significant changes to reporting timelines and thresholds.
The package is estimated to reduce the number of companies in scope for mandatory CSRD reporting by approximately 80%, shifting the focus to companies with more than 1,000 employees.
Auditors, assurance providers, and other stakeholders involved in sustainability reporting and due diligence.
Status and key dates:
February 26, 2025: The European Commission published its first Omnibus Package.
April 2025: A "stop-the-clock" directive was adopted under a fast-track procedure, delaying the CSRD and CSDDD application timelines for many companies to provide them with more preparation time.
October 2025: The European Parliament is expected to vote on the proposed substantive amendments.
2028 and beyond: Reporting and application deadlines for certain companies have been postponed by two years, with many now not required to report until 2028 or later.
Enforcement and resources:
Official Regulatory Body
Legal Analyses
Impact and penalties:
The package will not introduce new penalties but will change the scope and requirements of the directives. This could lead to a reduction in compliance obligations for many companies. For example, some proposals suggest a significant increase in the employee thresholds for CSRD reporting and a change in the frequency of due diligence assessments.
Watch points:
The legislative process is ongoing. The final text of the package will depend on the outcome of negotiations between the European Parliament and the Council.
Companies should monitor the results of the upcoming vote in the European Parliament and any subsequent developments to understand the final changes to their reporting and due diligence obligations.
Environment and Climate Change
Summary: The EU Emissions Trading System (ETS) is expanding its scope to include emissions from new sectors as part of the "Fit for 55" package. A new, separate trading system, often referred to as ETS2, has been created to cover emissions from road transport and buildings to accelerate the EU's climate goals.
Who is impacted?
Fuel suppliers and distributors for the road transport and buildings sectors, as they will be the regulated entities responsible for monitoring and reporting emissions under ETS2.
Maritime shipping companies with vessels of 5,000 gross tonnage or more calling at EU ports.
Aviation sector and existing industries covered by the original ETS, as the overall cap is being tightened.
Status and key dates:
The expansion is being implemented in phases, with key developments in the last two years.
January 1, 2024: The existing EU ETS was extended to cover emissions from the maritime sector.
2025: Monitoring and reporting of emissions for the new ETS2 sectors (road transport, buildings) began on January 1, 2025.
September 30, 2025: The first surrendering deadline for shipping companies to cover 40% of their 2024 emissions falls on this date.
January 1, 2026: Methane and nitrous oxide emissions from the maritime sector will be included in the EU ETS.
2027: ETS2 will become fully operational, with the first auctions of allowances and surrender obligations for the new sectors. Its start may be postponed until 2028 if energy prices are exceptionally high in 2026.
Enforcement and resources:
Official regulatory bodies
Legal analyses
Impact and penalties:
Failure to surrender a sufficient number of allowances to cover emissions can result in heavy fines (€100 per tonne of CO2). For maritime companies, there is an additional risk of an expulsion order for ships that fail to comply for two or more consecutive reporting periods.
Watch points:
The timeline for ETS2's full implementation in 2027 is crucial. Companies should be aware of the possibility of a one-year delay to 2028 if energy prices are high in 2026.
Monitor the price of allowances, as the ETS2 will operate with a dedicated Market Stability Reserve to mitigate excessive price increases.
Waste and Resource Management
Summary: The Ecodesign for Sustainable Products Regulation (ESPR) is a central piece of the EU's Circular Economy Action Plan. It replaces the existing Ecodesign Directive by establishing a framework for setting ecodesign requirements for almost all physical products on the EU market. The goal is to make sustainable products the norm and extend their lifespan by improving their durability, reusability, reparability, and recyclability. A key innovation is the introduction of a Digital Product Passport (DPP).
Who is impacted?
Any business placing physical products, including components and intermediate goods, on the EU market, regardless of where they are based.
The regulation provides a ban on the destruction of unsold consumer products, initially focusing on textiles and footwear.
Status and key dates:
The ESPR has entered into force, but its specific requirements will be rolled out gradually.
July 18, 2024: The regulation formally entered into force.
April 16, 2025: The European Commission adopted the first Ecodesign Working Plan for 2025-2030, which identifies priority product groups for new requirements.
Mid-2026: A ban on the destruction of unsold textiles and footwear will apply to large enterprises.
2027/2028: The first product-specific requirements are expected to apply, including the implementation of the Digital Product Passport (DPP) for certain product groups.
Enforcement and resources:
Official Regulatory Bodies
Legal Analyses
Impact and penalties:
The ESPR requires EU Member States to lay down effective, proportionate, and dissuasive penalties for non-compliance, which may include fines and temporary exclusions from public procurement. The regulation also requires companies to publicly disclose information on the number of unsold products that are discarded.
Watch points:
The regulation is a framework. Businesses must closely monitor the upcoming Delegated Acts, which will establish specific requirements for each product group.
The Digital Product Passport is a new concept that will require businesses to prepare to collect, manage, and share granular product data across their value chains.
United Kingdom
Sustainable Business Practices
Summary: The UK Sustainability Reporting Standards (UK SRS) are being developed to create a national framework for sustainability disclosures. They are based on the International Sustainability Standards Board (ISSB) standards, specifically IFRS S1 and S2, with minor UK-specific modifications. The goal is to provide a comprehensive, consistent, and global baseline for sustainability reporting in the UK.
Who is impacted?
Publicly listed companies are the primary initial target, with a separate consultation by the Financial Conduct Authority (FCA) on requiring them to use these standards.
The standards are also intended for voluntary use by other entities in the short term. The government plans to consult on whether to introduce mandatory reporting for other economically significant UK entities via the Companies Act 2006.
Status and key dates:
The UK SRS are in the final stages of a development and consultation process.
December 2024: The UK's technical advisory committee (TAC) provided its final recommendations, endorsing ISSB S1 and S2 for UK use with minor amendments.
June 25, 2025: The UK government launched its consultation on the draft UK SRS.
September 17, 2025: The consultation officially closed.
Autumn 2025: The government is expected to make its final endorsement decision and publish the final UK SRS.
No earlier than January 2026: The standards are expected to be available for voluntary adoption, with the earliest mandatory reporting requirements likely to apply to accounting periods beginning on or after this date, subject to further legislative and regulatory decisions.
Enforcement and resources:
Impact and penalties:
The UK SRS is expected to significantly enhance sustainability reporting requirements beyond the existing TCFD-aligned rules. Penalties for non-compliance will be determined by future legislation and the Financial Conduct Authority (FCA).
Watch points:
The key decision point is the government's final endorsement decision expected in Autumn 2025.
Companies should monitor the ongoing consultations by the FCA and the UK government to understand if and when mandatory reporting against the UK SRS will be required for their specific business.
Summary: The NHS Net Zero Supplier Roadmap is a phased plan to ensure its 80,000+ suppliers contribute to the NHS's goal of achieving net-zero emissions by 2045. The roadmap sets out specific, evolving sustainability standards that suppliers must meet to secure and retain NHS contracts, focusing on public reporting of emissions and carbon reduction plans.
Who is impacted?
All organizations supplying goods or services to the NHS, including medical technology, pharmaceuticals, food, and facilities management.
The requirements are phased based on a supplier's annual contract value with the NHS.
Status and key dates:
The roadmap is currently in a phased implementation, with key deadlines for suppliers.
April 1, 2024: All new NHS procurements required suppliers with new contracts over £5 million per annum to have a Carbon Reduction Plan for their UK Scope 1 and 2 emissions, and a portion of their Scope 3 emissions.
October 1, 2025: The requirement for a Carbon Reduction Plan will be extended to all new NHS procurements for all contracts, regardless of value. The plan must be compliant with the UK's Procurement Policy Note (PPN 06/21).
April 1, 2027: All suppliers with new contracts of any value must have a publicly reported Carbon Reduction Plan, which will be validated by the NHS.
October 1, 2028: Suppliers of certain high-risk contracts will be required to have validated emission data for the entirety of their Scope 3 emissions.
Enforcement and resources:
Official Regulatory Bodies
Legal Analyses
Impact and penalties:
The primary impact is on a supplier's ability to win and renew NHS contracts. Non-compliance with the required sustainability standards and reporting will result in a supplier being excluded from the procurement process. The roadmap is a mandatory requirement for winning new NHS business.
Watch points:
Suppliers should align their reporting with the UK government's PPN 06/21, as it is the official guidance for public sector carbon reporting.
The roadmap is a phased approach, so suppliers must be aware of the specific deadlines for their contract value to avoid being excluded from future NHS tenders.
Trade and Market Access
Summary: The UK Carbon Border Adjustment Mechanism (CBAM) is a new levy on carbon-intensive imported goods, designed to prevent "carbon leakage."1 It will place a carbon price on imported goods in specific sectors to ensure they face a cost comparable to that paid by UK domestic producers under the UK Emissions Trading Scheme (ETS).2
Who is impacted?
Importers of specific goods into the UK from outside the country. The levy applies only to those who import more than £50,000 worth of CBAM goods over a rolling 12-month period.
The regulation initially covers imports from the aluminium, cement, fertilizer, hydrogen, and iron & steel sectors.
Downstream producers and manufacturers who use these imported materials in their supply chains.
Status and key dates:
October 30, 2024: The UK government announced it would introduce a CBAM, with an effective date of January 1, 2027.
April 24, 2025: Draft primary legislation for the CBAM was published for technical consultation.
July 3, 2025: The technical consultation on the draft legislation officially closed.
January 1, 2027:10 The UK CBAM is scheduled to come into force, with the first annual reporting period beginning on this date.
2028: Following the first annual return, subsequent returns will be due quarterly.
Enforcement and resources:
Official Regulatory Body
Legal Analyses
Impact and penalties:
The UK CBAM is a tax-based mechanism. The primary penalty is the financial liability for the carbon price on imports. Failure to comply with reporting and payment obligations may lead to further penalties, which are expected to align with existing UK tax frameworks. Unlike the EU CBAM, the UK scheme will not have a separate reporting-only transition period.
Watch points:
Importers need to prepare for the January 1, 2027, start date, as there is no transition period for reporting.
The UK has stated its intention to align with the EU's CBAM and is working towards a potential linkage of their respective ETS systems, which could result in a mutual exemption from CBAM.
North America
Sustainable Business Practices
Summary: The U.S. government is leveraging its purchasing power to drive sustainability. This is primarily done through the Environmental Protection Agency's (EPA) Comprehensive Procurement Guideline (CPG) Program and a series of revisions to the Federal Acquisition Regulation (FAR). The CPG Program requires federal agencies to buy products containing recycled content, while the FAR revisions mandate that major federal contractors measure and report their greenhouse gas (GHG) emissions and set science-based reduction targets.
Who is impacted?
All U.S. federal agencies that are required to purchase recycled-content products identified by the EPA.
Major federal contractors—companies with more than $7.5 million in annual federal contracts—who are subject to the FAR revisions.
The GHG emissions reporting requirements are specifically targeted at contractors with contracts exceeding $50 million.
Status and key dates:
The mandates are in various stages of implementation and finalization.
January 2025: The EPA updated its CPG list, adding new categories of recycled-content products that federal agencies must prioritize.
May 2, 2025: The FAR Council issued a final rule mandating that major contractors publicly disclose their GHG emissions and set science-based targets. The final rule was adopted after a two-year consultation period.
December 31, 2025: The deadline for major federal contractors to begin complying with the new GHG emissions disclosure requirements.
2026: The first public disclosures are expected to be published in early 2026, covering the 2025 financial year.
Enforcement and resources:
Impact and penalties:
Non-compliance with the FAR revisions may result in disqualification from new federal contracts, as agencies will be required to verify a contractor's public reporting of emissions and targets. Failure to meet the CPG requirements could result in a non-conformance finding during agency audits.
Watch points:
Major federal contractors must prepare their systems to collect and report GHG emissions data to meet the December 31, 2025, compliance deadline.
The final rule on GHG emissions for federal contractors is a significant development, as it sets a clear and legally binding framework for disclosure.
Asia-Pacific
Due Diligence
South Korea Due Diligence Act (Draft/Proposed)
Summary: South Korea is considering a human rights due diligence act modeled on European legislation. The proposed law would require companies to identify, prevent, and mitigate human rights and environmental risks in their supply chains.
Who is impacted?
South Korean companies with at least 500 employees or an annual revenue of over 200 billion KRW (approximately $144 million USD).
Foreign companies with a physical presence in South Korea that meet the same thresholds.
The law would impact global subsidiaries and supply chains of covered companies.
Status and key dates:
The draft legislation was originally proposed in September 2023 but expired with the previous National Assembly term.
On June 13, 2025, the bill was formally reintroduced to the National Assembly for review.
It is currently undergoing committee review and deliberation.
No specific enforcement date has been set.
Enforcement and resources:
The act is still in its legislative phase, so enforcement details are not yet finalized.
Korean National Assembly Legislative Portal: You can track the official status of the bill on the National Assembly's English portal. To search for the bill's status, you will need to search for its bill number once one has been assigned.
Impact and penalties:
The draft law may include financial penalties and civil liability for noncompliance.
Watch points:
Monitor the legislative process in the South Korean National Assembly for updates on its status.
Companies with supply chain links to South Korea should begin internal risk assessments, as the reintroduction of the bill signals strong political momentum for its eventual passage.
Environment and Climate Change
Summary: China's national Emissions Trading System (ETS), already the world's largest, is expanding beyond the power generation sector to include new carbon-intensive industries. The goal is to use a market-based mechanism to help the country achieve its climate goals of peaking carbon emissions before 2030 and becoming carbon neutral by 2060. The system operates on a carbon-intensity basis, not a hard cap on total emissions.
Who is impacted?
The expansion will add approximately 1,500 companies from the steel, cement, and electrolytic aluminum sectors.
These three industries collectively emit around 3 billion tons of carbon dioxide annually, increasing the ETS coverage from 40% to over 60% of China's total carbon emissions.
Entities in other high-emitting sectors, such as petrochemicals, chemicals, non-ferrous metals, and civil aviation, are expected to be included in future phases.
Status and key dates:
The expansion is being implemented in two phases.
March 20, 2025: The Ministry of Ecology and Environment (MEE) released a work plan to officially expand the ETS.
April 17, 2025: The first compliance deadline, covering emissions from 2024, was set for December 31, 2025. Allowances for this period will be based on verified 2024 emissions.
2025-2026: The first phase is a transitional period to help companies adapt to the national ETS and improve data quality.
2027 onwards: The second phase will begin, which is expected to involve tighter emissions intensity benchmarks. China aims to expand its ETS to all planned sectors by 2027.
Enforcement and resources:
Impact and penalties:
The current ETS design provides free allowances, and penalties for non-compliance are generally administrative fines. However, as the system matures, the MEE is expected to increase enforcement and may introduce paid allowance allocation, which would make non-compliance more costly. The primary impact is on a company's financial planning, as it must now account for carbon costs.
Watch points:
The key watch point is the December 31, 2025, deadline for surrendering allowances for 2024 emissions.
Businesses should monitor the MEE's plans for tightening the emissions intensity benchmarks and the potential shift to an absolute cap on emissions, which is expected to occur after 2030.
Summary: China is in the process of drafting its first comprehensive Environmental Code, which will consolidate and replace dozens of existing laws and regulations. The code's goal is to unify the country's fragmented environmental legal system into a single, cohesive framework. This legislative effort aims to enhance enforcement, clarify responsibilities for environmental protection, and integrate key principles of a green and low-carbon development model.
Who is impacted?
All businesses operating in China, regardless of industry. The code is expected to be an overarching law that will apply to every company, superseding various individual laws on pollution control, natural resources, and environmental permits.
The code will particularly impact high-polluting industries by clarifying liabilities and introducing stronger enforcement mechanisms.
Status and key dates:
The draft is currently in a final review stage.
February 2024: The first draft of the Environmental Code was submitted to the National People's Congress for review.
March 2025: A revised draft was submitted for a second round of review and public comment, with the comment period closing in May 2025.
September 2025: The code has been submitted to the Standing Committee of the National People's Congress for a new round of deliberations. This could lead to its formal adoption by the end of 2025.
2026: The code is expected to come into force in phases beginning in early 2026.
Enforcement and resources:
Impact and penalties:
The Environmental Code is expected to increase legal risks and liabilities for companies. It is likely to raise the maximum fines for violations, introduce clearer penalties for different types of environmental offenses, and streamline administrative procedures. The code will also place greater emphasis on the principle of "polluter pays," making companies more financially responsible for remediation costs.
Watch points:
The most critical watch point is the final legislative review and adoption expected by the end of 2025. Businesses should be prepared for its formal entry into force in 2026.
Companies should pay close attention to how existing permits and licenses will be integrated into the new unified framework.
Africa
Environment and Climate Change
Summary: The Climate Change Act provides a legal framework for South Africa's national climate response and its transition to a low-carbon, climate-resilient economy.
Who is impacted?
The national government, provincial governments, and municipalities.
High-emitting sectors and industries will be subject to emissions caps and carbon budgets. The act will have significant impacts on industries such as energy, mining, heavy industry, manufacturing, transport, and agriculture.
Status and key dates:
July 23, 2024: The act was signed into law.
March 17, 2025: Select provisions of the act were officially proclaimed in the Government Gazette and are now in force.
July 21, 2025: The Minister of Forestry, Fisheries, and the Environment, Dr. Dion George, approved the publication of the draft National Greenhouse Gas Carbon Budget and Mitigation Plan Regulations for public comment. The draft regulations and technical guidelines are currently in the public comment phase.
Enforcement and resources:
The Department of Forestry, Fisheries, and the Environment (DFFE) is responsible for leading the implementation.
Impact and penalties:
The full scope of penalties will be defined by the final regulations, but the draft regulations provide a legal basis to enforce carbon budgets and other climate measures.
The act provides for fines of up to R5 million (approximately $260,000 USD) or imprisonment for deliberate breaches, as well as administrative penalties for emissions exceeding a company's carbon budget.
Watch points:
The most critical watch point is the ongoing public comment period for the draft regulations. Businesses in high-emission sectors should actively engage with this process.
Companies should monitor the development of specific emissions caps and the finalization of the carbon budget allocation process, which will define future compliance obligations.
This guide was compiled using publicly available information and research from the following sources, current as of 2025.
IFRS Foundation: https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures/ (IFRS Foundation, accessed Sept. 21, 2025)
IFRS Foundation: https://www.ifrs.org/projects/work-plan/amendments-to-disclosure-of-greenhouse-gas-emissions-s2/ (IFRS Foundation, accessed Sept. 21, 2025)
EY Global: https://www.ey.com/en_gl/technical/ifrs-technical-resources/issb-proposes-amendments-to-greenhouse-gas-ghg-emissions-disclosures (EY, accessed Sept. 21, 2025)
European Commission: https://environment.ec.europa.eu/topics/circular-economy/green-claims_en (European Commission, accessed Sept. 21, 2025)
Hogan Lovells: https://www.hoganlovells.com/en/publications/on-hold-eu-pulls-the-plug-on-green-claims-directive (Hogan Lovells, accessed Sept. 21, 2025)
Mason Hayes & Curran: https://www.mhc.ie/latest/insights/greenwashing-update-on-the-green-claims-directive (Mason Hayes & Curran, accessed Sept. 21, 2025)
European Commission: https://ec.europa.eu/sustainable-finance-taxonomy/taxonomy-compass (European Commission, accessed Sept. 21, 2025)
Regulatory & Compliance: https://www.regulatoryandcompliance.com/2025/07/a-leaner-regime-for-the-eu-taxonomy-regulation/ (Regulatory & Compliance, accessed Sept. 21, 2025)
Arthur Cox: https://www.arthurcox.com/insights/eu-taxonomy-simplification-measures-adopted/ (Arthur Cox, accessed Sept. 21, 2025)
European Commission: https://ec.europa.eu/commission/presscorner/detail/en/qanda_25_615 (European Commission, accessed Sept. 21, 2025)
Dentons: https://www.dentons.com/en/insights/articles/2025/april/4/eu-omnibus-changes-to-eu-csrd-and-csddd (Dentons, accessed Sept. 21, 2025)
Hogan Lovells: https://www.hoganlovells.com/en/publications/eu-omnibus-updates (Hogan Lovells, accessed Sept. 21, 2025)
European Commission: https://climate.ec.europa.eu/eu-action/carbon-markets/eu-emissions-trading-system-eu-ets_en (European Commission, accessed Sept. 21, 2025)
European Commission: https://climate.ec.europa.eu/eu-action/carbon-markets/ets2-buildings-road-transport-and-additional-sectors_en (European Commission, accessed Sept. 21, 2025)
HFW: https://www.hfw.com/insights/eu-ets2-testing-boundaries-cap-trade-systems/ (HFW, accessed Sept. 21, 2025)
Norton Rose Fulbright: https://www.nortonrosefulbright.com/en/knowledge/publications/f5c8d3fa/eu-ets-and-shipping (Norton Rose Fulbright, accessed Sept. 21, 2025)
European Commission: https://environment.ec.europa.eu/topics/circular-economy/ecodesign-sustainable-products-regulation_en (European Commission, accessed Sept. 21, 2025)
Latham & Watkins: https://www.lw.com/en/insights/understanding-the-new-ecodesign-for-sustainable-products-regulation (Latham & Watkins, accessed Sept. 21, 2025)
Hogan Lovells: https://www.hoganlovells.com/en/publications/the-path-to-circularity-navigating-through-the-eus-sustainable-product-regulations (Hogan Lovells, accessed Sept. 21, 2025)
UK Government: https://www.gov.uk/guidance/uk-sustainability-reporting-standards (UK Government, accessed Sept. 21, 2025)
Herbert Smith Freehills: https://www.hsfkramer.com/notes/esg/2025-posts/uk-sustainability-reporting-standards-government-launches-consultation (Herbert Smith Freehills, accessed Sept. 21, 2025)
A&O Shearman: https://www.aoshearman.com/en/insights/the-uk-consults-on-its-draft-sustainability-reporting-standards (A&O Shearman, accessed Sept. 21, 2025)
NHS England: https://www.england.nhs.uk/greenernhs/a-supplier-roadmap/ (NHS England, accessed Sept. 21, 2025)
UK Government: https://www.gov.uk/government/publications/procurement-policy-note-0621-tackling-carbon-in-government-supply-chains (UK Government, accessed Sept. 21, 2025)
CMS Law: https://cms.law/en/gbr/publication/the-nhs-is-going-net-zero-what-this-means-for-its-suppliers (CMS Law, accessed Sept. 21, 2025)
Mills & Reeve: https://www.millsandreeve.com/insights/briefings/greener-nhs-the-supplier-roadmap-what-does-it-mean-for-you (Mills & Reeve, accessed Sept. 21, 2025)
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