By 30 December 2025, the implementation of the EU Deforestation Regulation (EUDR) should be complete. The new regulation combats global deforestation and forest degradation by banning high-risk products from the European market. Focus is placed on certain commodities and derived products often associated with deforestation and forest degradation: palm oil, soya, coffee, cocoa, timber, rubber and cattle. What exactly does the EUDR entail and how does it affect Belgian companies? You can read all about it here.

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The implementation of the CSRD is in full swing, but policies are also still evolving. These were the key developments in the first half of 2024, and this is still on the cards.

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1. The CSRD in Belgian legislation
2. SME Standards
3. EFRAG guidance documents
4. Sector-specific standards
5. More European legislation

Update: on 26 February 2025, the European Commission published its EU Omnibus proposal to simplify sustainability legislation. Read our more recent article about it here.

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Conducting a materiality analysis gives you a clear view of which topics are strategically important for your company. But a list of ESG topics is not yet the same as a sustainability strategy. How do you translate your material topics into an ESG roadmap? And how do you develop a narrative that people will empathize with? At Pantarein, we help dozens of companies with those strategic steps.

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If your company falls under the CSRD, then the double materiality analysis is a necessary step towards a compliant report. But in addition, whether you are required to publish a CSRD report or not, your material topics are also your compass for the future. If you want a sustainability strategy – or, by extension, a business strategy – that prepares your company for the climate-neutral economy of the future, then the materiality analysis forms the foundation of that, too. After all, it provides indispensable information about your impacts on people and the environment, as well as the future consequences of climate change for your sector and company, for instance.

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Update: on 26 February 2025, the European Commission published its EU Omnibus proposal to simplify sustainability legislation. Read our more recent article about it here.

Companies face the challenge of looking for ‘shared value creation’: “How do you continue to create value for your company, its stakeholders and the planet in a rapidly changing society?” A double materiality analysis makes it clear which topics are extremely relevant for your company and your stakeholders, and therefore forms the foundation for a future-oriented (business) strategy. All companies impacted by the new European reporting requirement – the CSRD, or Corporate Sustainability Reporting Directive – are obliged to perform such a double materiality analysis.

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Update: on 26 February 2025, the European Commission published its EU Omnibus proposal to simplify sustainability legislation. Read our more recent article about it here.

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At least 42% of all Belgian employees work in a company directly covered by the CSRD, or Corporate Sustainability Reporting Directive. More than 2,500 companies are required by this European directive to publish an annual sustainability report from 2025 onward: a major challenge that will cost businesses time, energy and money. But how can you use the CSRD to gain an advantage? Discover five ways to do so here.

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Update: on 26 February 2025, the European Commission published its EU Omnibus proposal to simplify sustainability legislation. Read our more recent article about it here.

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From 1 January 2024, the first batch of listed companies will begin to measure their mandatory climate-related indicators for a full year according to the requirements of the Corporate Sustainability Reporting Directive (CSRD) and accompanying European Sustainability Reporting Standards (ESRS). Which indicators are we talking about exactly? We’d like to take you through ESRS E1 Climate Change, also known as the Climate Standard.

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Update: on 26 February 2025, the European Commission published its EU Omnibus proposal to simplify sustainability legislation. Read our more recent article about it here.

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Sustainability reports edited according to European reporting standards will have to provide insights into your company’s value chain, in addition to company-specific information. This poses quite a challenge for reporting organizations, but is nonetheless extremely important. After all, a broad overview of your value chain gives a more complete understanding of your ESG-related impacts, risks and opportunities. At the same time, Europe hopes to achieve a snowball effect with the CSRD, and also push companies towards more sustainable business operations outside of its scope. Closer contact with stakeholders throughout your value chain, including on their policies and ESG data, contributes to this.

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Update: on 26 February 2025, the European Commission published its EU Omnibus proposal to simplify sustainability legislation. Read our more recent article about it here.

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The three most important terms when setting climate targets are often used interchangeably. Wrongly so, thinks Kenneth Van den Bergh, co-founder of carbon accounting specialist Carbon + Alt + Delete. Because net zero, climate neutrality, and carbon neutrality are separate concepts, each with different implications. And it is high time to list them.

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Publishing a CSRD report is a big challenge, but equally provides an ideal opportunity to initiate or expand the sustainable transformation of your company. So don’t look at the report merely as ‘a task to be ticked off the list’, but rather regard it as added value for your organisation. A sustainable narrative is the foundation of sharing your strategy: the common thread in your report and the stepping stone to communicate about it after publication.