Not subject to the CSRD? Start your ESG preparation now and get ahead of supply-chain pressure
Many companies that fall outside the CSRD’s scope as a result of the EU Omnibus are finding that the pressure from their supply chain does not disappear with it. Customers, parent companies and banks keep sending ESG questionnaires – on CO₂ emissions, working conditions, governance and supply-chain due diligence. As a supplier or partner, you may not be required to report on these topics, but if you want to maintain the relationship with your key partners, they are hard to ignore.
Just 6 weeks until the PPWR: 3 pitfalls and how to avoid them
On 12 August 2026, the first PPWR obligations take effect. Time is short – and in practice, many companies are not ready. Turning the regulation into day-to-day operations is proving harder than expected. So what actually changes in six weeks, and where do companies still get caught out?
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Are your customers increasingly asking for an EcoVadis score? Here’s what you need to know
More and more companies are being asked by their customers to prove their sustainability performance through an EcoVadis score. What is driving this shift, how does an EcoVadis assessment work, and how does it interact with sustainability reporting? In this article, we take a closer look.
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Audit-ready of leesbaar? Een sterk CSRD-rapport is het allebei
On 3 June, the public consultation on the simplified ESRS closed. Now that the ground rules for sustainability reporting under the CSRD are set, the question is this: how do you build a report that works? Among Wave 2 companies – in scope from financial year 2027 – we often hear that compliance and readability are treated as separate goals. “First our report has to meet the auditor’s requirements; the communication can follow later.” That reasoning is understandable, but it leads to duplicated effort and only half the impact. So how should you approach it instead?
Making green claims that stand up to scrutiny: measurement and communication
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.
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.
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.
Revised ESRS in final consultation: what changes for your next sustainability report?
On 6 May 2026, the European Commission published the revised ESRS for public consultation, open until 3 June 2026. The substantive choices have been made, and they make reporting considerably simpler: over 60% fewer mandatory data points, a reporting burden more than 70% lower, and greater freedom to determine what is relevant. For Wave 2 companies, this means the rules of the game are settled and financial years 2025 and 2026 are crucial to prepare for the mandatory reporting on financial year 2027.
EFRAG delivered its technical advice on the European Sustainability Reporting Standards (ESRS) in December 2025, and the European Commission has developed this into a final proposal. The simplifications go beyond fewer data points; they also affect how and what you report. What exactly do the revised ESRS change? And what remains intact despite all the amendments?
LSRS: the new standard reshaping CO₂ accounting, from agriculture to biofuels
If your business processes food, uses biomass, purchases agricultural raw materials or reports CO₂ removals, a significant change is on its way. From 1 January 2027, the Land Sector and Removals Standard (LSRS) will apply as a mandatory international standard for carbon accounting – and it brings considerably more than an additional reporting layer.
Do you know how EUDR-ready you are? Now is the time to run a baseline assessment
With the publication of the Commission’s simplification package on 4 May 2026, the European Union's direction on the EUDR is now set. The deadline of 30 December 2026 stands firm and the key substantive requirements remain unchanged. Where do you stand, and what steps do you need to take to be compliant by the end of December? A baseline assessment answers these questions. Pantarein carries out this assessment for businesses looking to (re)start their EUDR process.
The Commission’s EUDR simplification package: what's in it and what does it mean for you?
On 4 May 2026 the European Commission published its EUDR simplification package. Many businesses were hoping for further easing or another postponement, but neither is forthcoming. Overall, the fundamental urgency of the EUDR changes little. The obligations remain intact, but the administrative burden is reduced.
