Changes in environmental regulations in 2024: what happened and what has changed since

Environmental regulations set the roadmap towards a low-carbon economy. This article gathers the regulatory changes that were on the table in 2024, but it should be read with an important warning.

Update notice (as of 2026). Several of the rules that in 2024 were taken to be imminent have changed substantially. The Omnibus simplification package, adopted by the EU in February 2026 and in force since 18 March 2026, raised the thresholds and postponed the deadlines of the CSRD and the CSDDD, while the Green Claims Directive was left on hold. We have updated each section to reflect the real situation. For the full picture, see our analysis of the Omnibus Regulation and the summary of environmental regulatory changes in 2025.

Main regulatory changes that marked 2024

Ignoring regulation is not an option: non-compliance can carry significant legal consequences and financial penalties, the amount of which depends on each rule and the seriousness of the breach. To get ahead, tools such as specialised carbon-footprint measurement solutions help.

Platforms such as Manglai, based on the GHG Protocol and ISO 14064, are strategic allies for complying with environmental regulations.

The CSRD and its later evolution

The Corporate Sustainability Reporting Directive (CSRD), Directive (EU) 2022/2464, was the big underlying change: it widened sustainability reporting and reinforced transparency.

In 2024 the narrative was one of progressive expansion: the directive was bringing in large companies in waves and, in future, certain listed SMEs. This has changed. The Omnibus Regulation has raised the main threshold to 1,000 employees and 450 million euros in turnover and has postponed by two years the entry of waves 2 and 3, so that most SMEs fall outside mandatory reporting. We develop this in the guide to the differences between CSRD and ESRS and in the article on SMEs in the supply chain.

The ESRS and the reduction of datapoints

The European Sustainability Reporting Standards (ESRS) are the set of standards that specify what and how to report under the CSRD, covering environmental, social and governance aspects, and interoperating with the GRI standards.

The first set of ESRS (Set 1) included on the order of a thousand datapoints, not the inflated figures that sometimes circulated. And here too there is relevant news: following the Omnibus simplification mandate, EFRAG and the Commission have prepared a revision of the ESRS that cuts the mandatory datapoints by around 61% and simplifies their structure, with a public consultation in 2026 and application expected for financial year 2027 (with early voluntary adoption). The principle of double materiality remains the backbone of reporting. We summarise it in our note on the ESRS changes.

Green Claims and greenwashing: what finally happened

In 2024 the approval of the Green Claims Directive was expected, to regulate environmental labels and claims and curb greenwashing. The narrative of the time needs qualifying: Green Claims was a proposal, not a rule in force since February 2024.

In fact, as of 2026 the Green Claims Directive is on hold: in June 2025 the Commission announced its intention to withdraw it and the process was paralysed. What is advancing is the Empowering Consumers for the Green Transition Directive (EmpCo), which applies from September 2026 and bans generic and unsubstantiated environmental claims. We explain it in the article on the anti-greenwashing directive of September 2026.

The CSDDD and due diligence

The Corporate Sustainability Due Diligence Directive (CSDDD) requires large companies to identify, prevent and mitigate their impact on human rights and the environment along their chain of activities, including subsidiaries and suppliers.

Here too Omnibus has shifted the timetable: transposition has been postponed to 26 July 2028, with first application in 2029. Waste management and value-chain optimisation remain key levers to reduce the carbon footprint.

CBAM: from the transitional period to the definitive regime

Another front that in 2024 was in its transitional phase is the Carbon Border Adjustment Mechanism (CBAM). As of 2026 it has entered its definitive regime (since 1 January 2026), with a de minimis threshold that exempts most small importers. We cover it in CBAM 2026.

Adapting to thrive

Environmental regulations represent a challenge, but also an opportunity. Companies that take a proactive approach, measure their data well and keep a close eye on regulatory changes are better positioned in an environment shaped by sustainability.

To help you find out what applies to you today, at Manglai we have created the environmental obligations checker, a free tool that identifies your obligations based on your company's size, sector and location.