Omnibus changed the rules - it didn't end ESG
Yes, over the last year, the keyword for ESG legislation has been simplification.
But it would be a mistake to think that ESG is a thing of the past.
We’ve collected some directives and regulations that are still in place ⬇️
PPWR
We have to mention the Packaging and Packaging Waste Regulation (PPWR) first.
Because the first requirements begin applying from 12 August 2026. For example, every EU packaging type must have a manufacturer-issued Declaration of Conformity (DoC) from this date.
The focus is increasingly on:
Packaging design
Documentation
Traceability
Chemicals in packaging
We’ll share more on what you need to do first soon – stay tuned!
Empowering Consumers for the Green Transition (ECGT)
The Empowering Consumers Directive starts applying on 27 September 2026.
This means making sure that you live up to the new rules before then.
Waste Framework Directive
The EU adopted the revised Waste Framework Directive in October last year.
This introduced two measures relevant for the textile industry:
Mandatory Extended Producer Responsibility (EPR) schemes for textile and footwear products across Member States.
New rules for the management of used textiles and textile waste
The goal is simple: make producers contribute financially to the collection, sorting, reuse, and recycling of textile waste.
Member States have 30 months to establish these EPR schemes, meaning the implementation deadline is in April 2028.
Ban on destruction of unsold goods
On 9 February 2026, the EU adopted new measures under the Ecodesign for Sustainable Products Regulation (ESPR) that will ban the destruction of unsold apparel, clothing, accessories, and footwear.
19 July 2026: The ban applies to large companies.
February 2027: Standardized disclosure rules on discarded unsold products start applying.
2030: The ban and reporting requirements expand to medium-sized companies.
EUDR
The EU Commission recently published a major EUDR clarification package, including:
121 FAQ updates
new guidance documents
clarifications on Due Diligence Statements (DDS)
clearer explanations of operator and trader responsibilities
It was also clear that there will be no further delays – the deadline is still December 30, 2026, for large companies and June 30, 2026, for smaller companies.
ESG reports (ESRS & VSME)
The updated European Sustainability Reporting Standards (ESRS) are expected to be adopted this summer following the Omnibus simplification process.
At the same time, the VSME, which the European Commission recommends as the preferred ESG reporting framework for SMEs, is expected to be updated accordingly.
"But we're not covered by the CSRD, so why should we care?" - Fair question.
New banking requirements and standards mean financial institutions are expected to assess climate and ESG risks more systematically.
And there is a strong overlap between the data banks need and the information contained in the VSME.
Work has also resumed on N-ESRS, a reporting standard for large non-EU companies with significant business activities in Europe.
While this won't affect most SMEs directly, it may affect you indirectly through international customers, parent companies, and supply chain data requests.
Want a clear overview of the legislation that will affect you?