EQS-Regulatory Updates 15. January 2026

For companies that remain in scope of the CSRD, the direction is now clear.
After months of uncertainty, the European Parliament has confirmed the revised thresholds, providing long-awaited planning certainty.

2026 is no longer a year for waiting, but for structured preparation. For many companies, a pragmatic path looks like this:

• Reviewing or restarting the double materiality assessment
• Conducting a gap analysis against the relevant ESRS
• Running a first ESRS test report to realistically test processes, data flows and responsibilities

The earlier these steps are taken, the lower the operational pressure in the first mandatory reporting year.

Note: For companies starting their CSRD journey now, we are currently offering a limited-time starter offer to support a structured and efficient setup.

Many companies that were previously expected to report now face a new strategic question: How far do we want to continue voluntarily?

This is particularly relevant for companies that already reported under NFRD or GRI and do not want to lose the structures they have built. There is no one-size-fits-all answer, but several viable paths:

• Using the VSME as a pragmatic baseline
• Applying the simplified ESRS with a focus on truly relevant topics
• Combining VSME with selected sector-specific data points

The right approach depends on stakeholder expectations from banks, investors, customers and supply chains.

Note: For companies choosing to continue with VSME, we also offer a special entry offer to support a pragmatic and proportionate ESG setup.

Despite increased clarity, some dossiers remain dynamic:

• On EUDR, the Commission is expected to present simplification proposals by April
• On CBAM, implementation is becoming more serious, with plans to extend the regulation to additional downstream product categories

ESG remains political in 2026 – but far less opaque than in the year before.

The past months have made one thing clear: companies need less debate and more structured execution.

That is why we continue to expand the EQS Sustainability Cockpit:

• Stronger use of AI to significantly reduce time and effort from CO₂ accounting to ESRS reporting
• New modules for climate reduction planning and Product Carbon Footprinting, including targets, scenarios and measures
• Greater flexibility in implementation through configurable questionnaires and data points, clear dashboards, and integrated target and project management

Our goal remains clear: ESG should be manageable, controllable and effective.

To conclude, here is a brief look at international developments showing how sustainability regulation continues to evolve globally:

• China: New corporate climate reporting standard
  China has released a national standard for corporate climate reporting, aiming to improve consistency and data quality across the market. Read more here.
• Canada: Sustainable investment taxonomy from 2026
  Canada has announced plans to launch a sustainable investment taxonomy, providing a reference framework for green finance. Read more here.
• EU: CBAM to be expanded to downstream products
  The EU plans to extend CBAM to additional downstream products to prevent carbon leakage and production shifts. Read more here.