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Frequently Asked Questions

Answers questions about The Green Deal, the Ecodesign Regulation (ESPR), Digital Product Passports (DPP), the Deforestation Regulation (EUDR) and CSRD, sustainability reporting according to ESRS standards

On 13 June 2024, the formal adoption of the Ecodesign Regulation was made by the European Parliament and on 18 July the regulation entered into force. The EU will work during autumn 2024 on a detailed timeline for implementation. The work is expected to be published in Q2 2025. What is known is that products assessed to have the greatest environmental impact will be covered first..

EU Deforestation Regulation (EUDR), eller avskogningsförordningen på svenska, är en EU-lag som syftar till att stoppa handel med produkter kopplade till avskogning. Företag som importerar eller säljer exempelvis soja, palmolja, trä, kaffe, kakao och kött måste bevisa att produkterna inte bidragit till avskogning efter 31 december 2020.

Lagen kräver due diligence, där företag måste samla in data om ursprung, genomföra riskbedömning och rapportera till myndigheter. Endast avskogningsfria produkter får säljas i EU.

EUDR påverkar globala leverantörskedjor och kräver ökad spårbarhet för att säkerställa att handel sker hållbart och utan att skogar förstörs.

EUDR applies to all companies, but the requirements vary depending on the company’s size.. 

The acronym stands for Corporate Sustainability Reporting Directive and regulates how certain companies shall report information about sustainability in their annual report. The sustainability report shall be included in the management report, in a clearly identifiable section. According to the directive, the detailed content of the sustainability report shall be regulated by sustainability reporting standards (ESRS) 

2024 (for reporting 2025):

  • Large listed companies and companies of public interest (e.g. banks and insurance companies) that were already covered by the NFRD (Non-Financial Reporting Directive). Criteria: At least 500 employees.

2025 (for reporting 2026):

  • Other large companies, including non-listed ones.
  • Criteria (must meet at least two out of three):
    • Turnover exceeding 40 million euros
    • Balance sheet total exceeding 20 million euros
    • At least 250 employees

2026 (for reporting 2027):

  • Listed small and medium-sized enterprises (SMEs), certain small banks and insurance companies.
  • Small listed companies may, however, voluntarily postpone reporting until 2028.

2028 (for reporting 2029):

  • Non-European companies with net turnover > 150 million euros in the EU and at least one subsidiary or branch in the EU.

NB! Please read more about the EU’s Omnibus proposal regarding simplifications of the reporting requirements for CSRD, CS3D and the taxonomy.

 
 
 
 
 

 

 

The European Green Deal, established in the Commission’s communication of 11 December 2019, is Europe’s strategy for sustainable growth and aims to transform the Union into a fair and prosperous society with a modern, competitive, climate-neutral and circular economy and a toxic-free environment. The Deal sets out the ambitious goal of ensuring that the Union becomes the first climate-neutral continent by 2050.
Läs mer om EU:s ”The Green Deal” här.

Ecodesign means taking into account all of a product’s environmental impacts from the earliest design stage. In this way, one avoids above all uncoordinated product planning; for example, the elimination of a toxic substance should not lead to higher energy consumption, which in turn can have a negative impact on the environment

ESPR stands for Ecodesign for Sustainable Products Regulation  and is part of The Green Deal. The main objective of the ESPR is to reduce products’ negative environmental impact throughout their entire life cycle. The regulation also contributes to the goals of increasing the availability and demand for sustainable goods, achieving sustainable production and ensuring a level playing field for products sold on the internal market.

DPP is a set of data specific to a given product that can be accessed electronically via a data carrier (QR code, label, RFID tag or similar). A product passport shall contain a range of information, including the product’s origin, which raw materials have been used, climate impact, transport information and unique identity. The requirements will vary depending on product type and the data shall be made available digitally, for example on a website..

Responsible for establishing a DPP is the manufacturer, representative, importer, distributor or retailer. A manufacturer is any natural or legal person who manufactures a product or who has such a product designed or manufactured and markets the product under their own name or trademark or, in the absence of such a person or an importer, any natural or legal person who places a product on the market or puts it into service.