In 2025, sustainability will move firmly from a voluntary initiative to a regulatory or supply-chain obligation. With the introduction of standards such as IFRS S1, IFRS S2, and the European Union’s Corporate Sustainability Reporting Directive (CSRD), small and medium-sized enterprises (SMEs) are increasingly expected to meet rigorous disclosure requirements alongside larger corporations. This shift is largely driven by growing concerns over greenhouse gas emissions and the need for greater transparency around emission sources.
EU carbon credit claims changed on 27 September 2026, the day the Directive (EU) 2024/825 began to apply across the European Union. The change is narrow. It changes how a company can talk about the credits it buys. A product can no longer be called neutral on the strength of compensation alone; however, every specific, evidenced statement about what a company measured, reduced, and funded stays fully available.
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