Business sustainability laws and directives as of 2026

The regulatory framework for corporate sustainability has changed a great deal in recent years and, above all, in 2025 and 2026. The arrival of the Omnibus package has simplified and postponed much of the EU's obligations, so it is worth reviewing the landscape with up-to-date figures.

Below we review, as of 2026, the main sustainability laws and directives that every company operating in Spain and the EU should know, with their real state of application.

The Omnibus Regulation: the change that reorders everything

Before going into each rule, we need to place the Omnibus simplification (package) Regulation. Definitively adopted by the EU in February 2026 and in force since 18 March 2026, it raises the thresholds and postpones the timetables of the CSRD and the CSDDD, and simplifies the taxonomy and CBAM. Its practical effect is that many companies that believed they were obliged in the short term have left the perimeter or gained years of margin. We explain it in detail in our analysis of the Omnibus Regulation and in the update on the ESG Omnibus in 2026.

Climate Change and Energy Transition Law (Law 7/2021)

Law 7/2021 on climate change and energy transition was passed with the aim of reaching net-zero greenhouse gas emissions in Spain no later than 2050. It sets out planning instruments, the promotion of renewable energy, energy efficiency and zero-emission mobility, and requires certain companies to calculate and publish their carbon footprint and a reduction plan.

It is the reference national rule for decarbonisation and a pillar of corporate sustainability in Spain.

Corporate Sustainability Reporting Directive (CSRD)

The Corporate Sustainability Reporting Directive (CSRD) sets the framework for reporting sustainability performance in an orderly way. It introduces the ESRS (European Sustainability Reporting Standards), which cover the environmental, social and governance dimensions, and are based on the principle of double materiality.

Important, because the figure was circulating the other way round. For a time it was expected that the CSRD would widen its scope to SMEs. The Omnibus Regulation has done the opposite: it has raised the thresholds (the obligation now concentrates on companies with more than 1,000 employees and over 450 million euros in turnover) and has postponed by two years the entry of waves 2 and 3 (the large companies that were going to report on financial year 2025 will do so on financial year 2027, in 2028). SMEs, apart from specific cases, fall outside mandatory reporting. If you want to go deeper, see the guide to the differences between CSRD and ESRS and how it affects SMEs in the supply chain.

Corporate Sustainability Due Diligence Directive (CSDDD)

The Corporate Sustainability Due Diligence Directive (CSDDD or CS3D) requires large companies to identify, prevent and mitigate negative impacts on the environment and human rights across their chain of activities.

Omnibus has also reworked it: it has postponed its transposition to 26 July 2028, with first application for companies in 2029, and has narrowed some value-chain obligations. It remains a far-reaching rule, but with a more generous timetable than the one initially handled.

Whistleblower protection law (Law 2/2023)

Law 2/2023, regulating the protection of persons who report regulatory breaches and the fight against corruption, transposes the European whistleblowing directive. It protects those who report irregularities and requires companies (generally, from 50 employees) to have a secure internal reporting channel and to document internal investigations. Although it is not strictly environmental, it forms part of the governance pillar of the ESG framework.

Green Claims Directive (GCD): on hold

The Green Claims Directive (GCD) sought to regulate environmental claims so they would be robust and verifiable and to prevent greenwashing. However, as of 2026 it is not in force: in June 2025 the European Commission announced its intention to withdraw it and the legislative process was suspended, with no clear timetable for reactivation.

That does not leave companies without rules against greenwashing. The Empowering Consumers for the Green Transition Directive (EmpCo / ECGT) is in force: it must be transposed before March 2026 and applied from September 2026, banning generic and unsubstantiated environmental claims. We analyse it in our article on the anti-greenwashing directive of September 2026.

Other rules worth keeping on the radar

• CBAM: the Carbon Border Adjustment Mechanism entered its definitive regime on 1 January 2026, with a de minimis threshold that exempts most small importers. We cover it in CBAM 2026.
• EU Taxonomy: the classification of sustainable economic activities, also simplified by Omnibus. We explain how it affects your business.
• Circular economy and waste: rules such as the Packaging and Packaging Waste Regulation (PPWR) and national waste legislation.

How Manglai helps you comply with sustainability laws

Manglai is a solution for measuring and managing the carbon footprint, based on the GHG Protocol and ISO 14064. Our features let you:

1. Measure:

• Calculate emissions for Scopes 1, 2 and 3.
• Classify and manage data with AI support.
• Analyse data and obtain tailored recommendations.
• Visualise the impact through interactive dashboards.
• Integrate data from ERPs, fleet-management platforms, etc.

2. Act:

• Define tailored decarbonisation scenarios.
• Obtain AI-driven reduction plans adapted to your sector.
• Manage decarbonisation projects and tasks.

3. Report:

• Generate third-party auditable reports.
• Export data and charts easily.
• Communicate your environmental strategy to employees and stakeholders.

4. Certify:

• Obtain auditable data under the GHG Protocol standard.
• Manage the MITECO carbon-footprint registry in an automated way.
• Analyse the regulation applicable to your company.

If you want to bring all these obligations together into a single reporting flow, discover how Manglai approaches CSRD compliance.