The European Commission are proposing to relax sustainability laws for EU businesses. Changes to these laws are likely to impact the greenhouse gas (GHG) reporting requirements of some NZ exporters. In preparation for the change, kiwi exporters should engage with their European customers to confirm reporting plans and get in alignment.
The proposed measures focus reporting obligations on the largest companies, which are more likely to have the biggest impacts on people and the environment. However, smaller businesses selling goods to well-regulated larger companies may still; be requested to report emissions to a limited degree, or, gain a competitive edge by voluntarily reporting emissions.
In summary, despite high-profile rollbacks in both the EU and the US, global climate regulation is not retreating—it’s evolving. Delays and reductions in policy may provide temporary breathing space, but NZ businesses that see this as an excuse to pause, risk falling behind. If anything, this is a short window to get ahead of the rest and become a responsible business. Engaging with your overseas partners to understand their reporting requirements, whether voluntary or mandatory is the best action to take to be prepared.
The Commission proposes amendments to the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD), as well as other sustainability laws. These proposals are not final, they will progress through the legislative process with the European Council and European Parliament before becoming law. Current estimates indicate the reform could be in place by mid-2026.
For further information visit the European Commission's website.