Disclaimer: New EUDR developments - December 2025
In November 2025, the European Parliament and Council backed key changes to the EU Deforestation Regulation (EUDR), including a 12‑month enforcement delay and simplified obligations based on company size and supply chain role.
Key changes proposed:
- New enforcement timeline: 30 December 2026 for large/medium operators, 30 June 2027 for small/micro operators
- Simplified DDS: One-time declarations for small and micro primary producers
- Narrowed scope: Most downstream actors and non‑SME traders would no longer need to submit DDSs
- New DDS requirement: Estimated annual quantity of regulated products must be included
These updates are not yet legally binding. A final text will be confirmed through trilogue negotiations and formal publication in the EU’s Official Journal. Until then, the current EUDR regulation and deadlines remain in force.
We continue to monitor developments and will update all guidance as the final law is adopted.
Disclaimer: 2026 Omnibus changes to CSRD and ESRS
In December 2025, the European Parliament approved the Omnibus I package, introducing changes to CSRD scope, timelines and related reporting requirements.
As a result, parts of this article may no longer fully reflect the latest regulatory position. We are currently reviewing and updating our CSRD and ESRS content to align with the new rules.
Key changes include:
- A narrowed CSRD scope, now limited to companies with 1,000+ employees and €450m turnover
- Delays to CSRD reporting timelines, with wave 2 and 3 reports pushed to 2028/2029 in most cases
- Simplification of ESRS datapoints
We continue to monitor regulatory developments closely and will update this article as further guidance and implementation details are confirmed.
The Corporate Sustainability Reporting Directive (CSRD) requires companies to provide verifiable and auditable information about their sustainability efforts, including their environmental, social, and governance (ESG) practices. This goes beyond data reporting – it also mandates companies to back up each claim with appropriate documentation, ensuring accuracy and transparency of the reporting process.
In response to this need, Coolset has launched its new Supporting evidence feature. Supporting evidence makes it simple for businesses to attach relevant documentation to each individual data point in their double materiality assessment or ESRS disclosure. By doing so, auditors can easily trace and verify the original data sources, ensuring compliance with CSRD regulations while streamlining the entire audit process.
To see how supporting evidence can help sustainability and compliance teams in practice, read our article on Preparing EcoVadis supporting documents.
An integrated solution for supporting evidence
Coolset’s Supporting evidence feature offers a seamless solution for managing all the necessary supporting documents within the reporting process. The feature allows users to:
- Upload supporting documentation (PDFs, Word docs, images, and more) to an integrated document library.
- Attach existing documents to specific data points in their CSRD reporting.
- Export supporting evidence alongside their CSRD reporting, allowing team members and auditors to easily access, review and analyze the original data.
Making verification smoother for auditors
Thanks to Coolset’s Supporting evidence feature, auditors can now access organized and comprehensive documentation, making the verification process for CSRD reporting quicker and more efficient. This increased efficiency ensures faster compliance verification while reducing the workload for sustainability and compliance teams.
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