How is a Product Carbon Footprint report structured?
Reporting obligations for companies under the EU sustainability regulations
From 2022: EU taxonomy
Publicly listed companies
Companies with more than 500 employees from the general economy, the financial sector and the insurance industry will be required to report to the EU taxonomy for the first time from 2022.
Börsennotierte Unternehmen
Companies with more than 500 employees from the general economy, the financial sector and the insurance industry are obliged to submit an initial report on EU taxonomy capability and alignment from 2023.
From 2024: CSRD
From 2024: CBAM
Publicly listed companies
Companies with more than 500 employees from the general economy, the financial sector and the insurance industry are obliged to submit an initial report on EU taxonomy capability, alignment and CSRD from 2024.
Companies that fulfil 2 out of 3 criteria (more than 250 employees / more than 50 million euros turnover / more than 25 million euros total assets)
must submit a first-time report on the EU Taxonomy & CSRD from 2025.
Ab 2026: CSDDD
Companies that fulfil 2 out of 3 criteria (more than 250 employees / more than 50 million euros turnover / more than 25 million euros total assets)
must submit their first reporting on the EU taxonomy, CSRD and CSDDD from 2026.
Listed small and medium-sized enterprises
must report in accordance with all guidelines for the first time from 2026.
