Webinar recording: Compliance Update with Taylor Wessing: What is the current status of CSRD, CBAM, EUDR & LkSG?

In our exclusive live webinar"Compliance Update with Taylor Wessing: What is the current status of CSRD, CBAM, EUDR & LkSG?" with Dr. Martin Rothermel, author of the first LkSG commentary and expert in the field of compliance, we will bring you up to date on the most important compliance updates. We will also explain which guidelines you should focus on now and how you can best prepare for implementation with an SRM system.

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The current status of CSRD, CBAM, EUDR & LkSG/CSDDD

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1st Supply Chain Due Diligence Act (LkSG):

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The reporting obligation has been postponed to January 1, 2026. Companies with 1,000 employees or more will then have to submit reports for the first time, which will be audited. However, it remains in force.

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‍2Corporate Sustainability Due Diligence Directive (CSDDD):

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In force since July 2024 and must be transposed into national law by 2026. The first companies above a certain size will have to meet compliance requirements from 2027. There are discussions about extending the German LkSG to incorporate the CSDDD regulations into German law.

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‍3Corporate Sustainability Reporting Directive (CSRD):

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Companies that meet 2 out of 3 criteria (balance sheet total of at least €25 million, turnover of at least €50 million, at least 250 employees) must report from 2025, whereby capital market-oriented SMEs have the option to defer reporting until 2028.

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‍4. EU Deforestation Regulation (EUDR):

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Implementation has been postponed to December 30, 2025 for large and medium-sized companies and June 30, 2026 for small companies.

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‍5Carbon Border Adjustment Mechanism (CBAM):

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Full implementation will take place from 2026, with increasing requirements for the transparency of emissions data and mandatory CBAM certificates from 2034.
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Conclusion & focus

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ESG regulation poses major challenges for companies. As CBAM is the only measure that has been tightened, it is worth focusing on CBAM, as well as regular risk analyses and queries along the supply chain to prepare for compliance with LkSG, EUDR & CSRD.

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Outlook

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Tacto offers a future-oriented solution for the integration of compliance requirements such as CBAM into the supply chain strategy of medium-sized companies. By using a central platform, companies can not only increase their efficiency and minimize compliance risks, but also react flexibly to future regulatory changes. The solution makes it possible to continuously optimize the required processes while focusing on core competencies.