The EmpCo Directive prohibits green claims that are not properly substantiated. But what does that actually mean? It starts with a rigorous measurement of your environmental impact – and only ends once that measurement has been translated into a claim that is factually accurate, legally defensible and credible. In this article, we explore how you can build that foundation.

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Today, companies making claims about CO₂ emissions, energy consumption, recyclability or any other environmental attribute must be able to demonstrate that those claims are based on methodologically sound measurement.

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A life cycle assessment (LCA) maps a product's environmental impact across its entire lifespan: from raw material extraction through to end-of-life processing. It is the most robust instrument available for substantiating a green claim under EmpCo.

For many companies, water remains a blind spot. It is not at the top of the strategic agenda, it is not given its own policy, and the risk only becomes apparent when it is too late – during a dry summer, a restriction on groundwater extraction, or when a supplier has to scale back production. For a growing number of companies, water already demands strategic attention and action today.

The Carbon Border Adjustment Mechanism (CBAM) is now fully in force. For companies with international value chains, this means higher import costs, new reporting obligations and suppliers being asked for CO₂ data with increasing frequency. But CBAM is more than just a compliance challenge. Those who handle it effectively can use it to build a competitive advantage.

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In this article, we explain what CBAM actually entails, who it affects and how to approach it strategically.

The Omnibus Package has thoroughly redrawn the CSRD landscape. For many companies, the reporting obligation has been removed or postponed. But for a specific group — large unlisted companies with more than 1,000 employees and a turnover above 450 million euros — the obligation remains unchanged. The deadline has been postponed, but preparations are starting now.

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In this article, we answer two questions we often hear: as a Wave 2 company, am I still within scope? And what needs to be in place today?

Many companies have calculated their carbon footprint and set reduction targets for 2030 or 2050. However, setting targets is not enough in today's context. Climate has become an economic factor that affects cost prices, market access and investment decisions. From ambition to anchoring: how do you integrate CO₂ into the strategic heart of your company?

2026 is the year in which the double materiality analysis (DMA) will evolve from a compliance exercise to a strategic tool. Whereas in 2024 the DMA was still primarily a CSRD obligation, organisations are now investing in a pragmatic review of their materiality analysis. And rightly so: companies that use their DMA strategically are building competitive advantage, better risk management and future-oriented decision-making.

Climate change is no longer a distant future scenario, but a current business risk. Extreme weather events, stricter regulations and changing market expectations put pressure on the continuity and profitability of businesses. Companies that fail to understand their climate-related risks today risk making future strategic decisions based on incomplete or inaccurate information.

For most companies, the bulk of their CO₂ footprint lies in scope 3 emissions. Reducing these emissions is only possible if you look beyond your own organization and actively engage your suppliers. After all, it’s in the value chain that you can make a real difference. In this Insight, we explain how to collaborate with suppliers in a structured way to achieve the greatest impact.

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Any organisation that wants to embed sustainability into its operations faces two major challenges. First: how do you bridge the gap between ambition and tangible results? Second: how do you avoid sustainability becoming a separate, stand-alone track? Pantarein has developed a method to integrate ESG step by step and address both challenges. In this Insight, our clients Securex and ZOUTMAN explain that approach from their perspective, respectively in the service sector and the food industry.