The activities of the Advisory Board will focus on: assessing progress towards the EU’s climate objectives; exploring political avenues and conditions that support the industrial transition; communicate scientific advice and strengthen collaboration with experts. Through these activities, the Advisory Board...

The report analyses how companies that will have to apply the NEIS in 2025 have submitted their sustainability reports. The objective is: To place the reader in the sample of reports; Classify whether follow-up of NEIS has been reported; Analyze...

The EC invited the European Supervisory Authorities to prepare an opinion to inform the revision of the Delegated Act on disclosure. The European Securities and Markets Authority (ESMA) looks forward to gathering information on the technical feasibility of its proposals,...

The electrification of energy-using sectors must be accelerated, and to this end, the Commission will assess a target of 46% by 2040 as part of the Energy Union package. Reaching this target could reduce the fossil fuel bill by €260...

This study examines how those responsible for reporting have approached their second year of filing, based on an extensive database of 905 sustainability statements from the fiscal year 2025. The study is based on the methodology of the previous edition,...

The auctioned volumes remained significantly concentrated in just a few participants. On the other hand, trading activity remained relatively stable in 2025, reaching a total of 13.8 billion tonnes of CO₂ emissions. Derivatives markets continued to play a key role...

This working document includes: an overview of the EU framework for sustainability reporting and due diligence; a reflection on the inputs and comments received from stakeholders during the consultation process; an explanation of the simplification measures implemented to streamline the...

The main conclusions are: The authorized contracts represent an annual capacity of between 45 and 55 billion meters3; Gas imports account for 12% of demand; Imported Russian gas is not necessarily consumed in the Member States where contracts are authorised;...

Agriculture is shifting from a focus on the production of primary commodities to playing a role as a provider of renewable resources and services. This transition offers critical opportunities for revenue diversification and risk reduction by transforming waste into high-value...

Financial institutions are increasingly incorporating climate and natural risks into their governance, strategy and risk management, strengthening the integration of physical and transition risks into banking supervision. Difficulties persist in measurement and quantification, while stress testing and scenario analysis help...

The inclusion of indirect emissions in the CBAM affects the electricity consumption incorporated in imported products. Calculation methods based on real data and stricter verification requirements appear. The possible expansion of the system opens the door to new sectors. The...

More than 400 regions and local authorities are participating in the EU Adaptation Mission. Strategies are developed to improve resilience to climate change at the regional and local levels. Projects are promoted in the face of risks such as heat...