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Legislation and regulation

Changes in environmental regulations for 2024: Everything you need to know

Carolina Skarupa

Carolina Skarupa

Product Carbon Footprint Analyst

Environmental regulations are not mere bureaucratic obstacles, but rather guidelines that drive us towards a more sustainable future. They are the road map to a low-carbon economy and a healthier planet. The year 2024 brings with it a series of significant changes in the regulatory landscape that companies must be aware of and, more importantly, know how to apply effectively.

Adapting to move forward: Key environmental regulatory changes for 2024

Ignoring new regulations is not an option. Failure to comply can result in severe legal consequences and economic sanctions, reaching up to 5% of a company's revenues. Fortunately, there are tools, such as SaaS solutions specialized in measuring the carbon footprint, that make it easier to adapt to these changes. Platforms such as Manglai, with its focus on the GHG protocol and ISO 14064, are positioned as strategic allies for companies that seek to successfully navigate this new regulatory scenario.

Greater transparency and reach: Amendments to the CSRD

The Corporate Sustainability Directive (CSRD) undergoes substantial changes in 2024, with a clear focus on transparency and expanding its reach.

More comprehensive and demanding sustainability reports

The CSRD now requires more comprehensive sustainability reports, both for large companies and for SMEs. These reports should detail the strategies implemented to achieve sustainability, allowing the European Commission to evaluate the effectiveness of actions in relation to environmental objectives.

Higher number of companies required to report

The number of companies required to submit sustainability reports is expanding, including all those with more than 500 employees. These companies must prepare detailed reports on their Greenhouse Gas (GHG) reduction plans, which will be published in 2025. This measure seeks to promote business commitment to reducing emissions and the fight against climate change, with the objective of limiting global warming to 1.5°C.

Standardization for global action: Changes in ESRS

The European Sustainability Reporting Standards (ESRS) are a set of standards that align with the Global Reporting Initiative (GRI). With nearly 2,000 requirements covering environmental, social and governance (ESG) aspects, ESRS represent a challenge for many companies.

The role of EFRAG as a guide

To facilitate the understanding and implementation of ESRS, the EFRAG organization provides specialized advice. EFRAG helps companies understand the specific guidelines of each standard and to prepare reports that meet the requirements.

Dual materiality and value chain information: Key points

Two crucial concepts within ESRS and CSRD are the “double materiality”, which involves considering both the impact of the company on the environment and the impact of the environment on the company, and the “outstanding information about the value chain”, which requires companies to analyze and report social and environmental impacts along their entire supply chain.

Combating “Greenwashing”: The Green Claims Act

With the objective of combating “greenwashing” and protecting consumers from misleading environmental information, the Green Claims regulation establishes new rules for the use of environmental labels.

Towards clearer and more transparent information

The proliferation of environmental labels, with more than 200 today, has generated confusion among consumers and detracted from official labels. The Green Claims regulation seeks to simplify this landscape and ensure that the environmental information provided is clear, accurate and verifiable.

Empowering the consumer with relevant information

As of February 2024, the regulations require companies to provide crucial information for consumers, such as the durability of the product and its repairability. This information, which can be included on the product's website, empowers consumers to make more sustainable purchasing decisions and extend the lifespan of products.

Due Diligence in Sustainability: Application of the CSDDD

The Corporate Sustainability Due Diligence Directive (CSDDD), although currently paused pending a majority of votes in the EU, will bring about significant changes in the way companies approach human rights and environmental impact.

Addressing the real and potential impact of companies

The CSDDD will force companies to identify, prevent, mitigate and account for their impact on human rights and the environment. This obligation extends across the entire value chain, including subsidiaries and suppliers.

Waste management: a crucial aspect

Waste management, an essential element in reducing the carbon footprint, figures prominently in the CSDDD. Companies should analyze and optimize their waste management processes to minimize their environmental impact.

Adapting to thrive: The importance of proactive action

New environmental regulations represent a challenge, but also an opportunity. Companies that adopt a proactive attitude, taking advantage of available technological tools and adapting their strategies in time, will be better positioned to thrive in a future marked by sustainability.


Carolina Skarupa

Carolina Skarupa

Product Carbon Footprint Analyst

About the author

Graduated in Industrial Engineering and Management from the Karlsruhe Institute of Technology, with a master’s degree in Environmental Management and Conservation from the University of Cádiz. I'm a Product Carbon Footprint Analyst at Manglai, advising clients on measuring their carbon footprint. I specialize in developing programs aimed at the Sustainable Development Goals for companies. My commitment to environmental preservation is key to the implementation of action plans within the corporate sector.

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