What is changing in CSRD, extended producer responsibility and the digital product passport, and what it means for companies that make physical things. Written by the people building the platform.
The Omnibus revision raised CSRD thresholds to 1,000 employees and €450m turnover. Here is who remains in scope, what changed for listed SMEs, and why de-scoped producers still face EPR and passport obligations.
Read the article →ESRS E1 runs to roughly 175 datapoints covering transition plans, targets, energy and gross Scope 1, 2 and 3 emissions. A practical walkthrough of what each block demands and where filings commonly fall short.
Read more →Double materiality assessment drives which ESRS disclosures apply. A practical method for scoring impact and financial materiality, setting thresholds, and documenting the reasoning an assurance provider will test.
Read more →Digital tagging is where first CSRD filings fail. Invented namespaces and plausible concept names produce files that open fine and reject at the gate. What the EFRAG ESRS taxonomy requires and how to test against it.
Read more →Sustainability assurance is mandatory under CSRD. What a limited assurance engagement tests, the evidence auditors request first, and how to prepare a data trail that survives the questions.
Read more →Corrections after sign-off are normal. What a compliant restatement requires, why overwriting figures destroys your audit position, and how a supersede workflow keeps prior versions intact.
Read more →ESRS requires location-based Scope 2 reporting with market-based alongside. What each method measures, how grid factors and contractual instruments differ, and the errors that inflate or understate figures.
Read more →An emission factor is only correct for a specific place, period and activity. How to structure a factor library so figures stay reproducible, updates are safe, and every factor traces to a published source.
Read more →A single electricity invoice entered twice can inflate annual Scope 2 substantially, and both entries look individually correct. Why source-level deduplication matters more than calculation accuracy.
Read more →Scope 3 relies on estimation and always will. How to combine spend-based and activity-based methods, prioritise supplier engagement, and document estimates so they survive assurance.
Read more →EPR makes producers financially responsible for products at end of life. Who counts as a producer, what registration involves, and why obligations attach per market and per waste stream.
Read more →Germany operates separate registers for packaging, electrical equipment and batteries. What each requires, how the registration numbers are used, and the sequence that avoids delisting.
Read more →France operates one of the broadest EPR regimes in Europe. How the unique identification number works, which streams are covered, and what the Triman labelling requirement means for packaging.
Read more →Italy's packaging regime combines mandatory consortium membership with environmental labelling requirements that reach onto the pack itself. What producers and importers need in place.
Read more →Eco-modulated EPR fees adjust according to recyclability, recycled content and design characteristics. How modulation criteria work, why they differ by market, and how to track the effect of design changes.
Read more →Most producers lose visibility the moment a product ships. Why end-of-life custody data is becoming a compliance requirement rather than a sustainability nice-to-have, and how to start capturing it.
Read more →EPR pricing is opaque by convention. A breakdown of registration fees, scheme contributions, representative costs and software charges — and which of them should carry a vendor margin.
Read more →De-scoped suppliers still receive sustainability questionnaires from in-scope customers. What the voluntary SME standard covers, what you can reasonably decline, and how to answer once rather than fifty times.
Read more →Every EPR declaration, eco-modulation calculation and passport requirement queries the same dataset. What a placed-on-market register must contain and the modelling mistakes that make it unusable.
Read more →Carbon accounting, EPR and the digital product passport draw on the same product, material and supplier data. What separate systems cost you, and what a shared record changes.
Read more →The EU battery passport becomes mandatory on 18 February 2027 for EV, LMT and industrial batteries above 2 kWh. What it must contain, who it applies to, and why the timeline is tighter than it looks.
Read more →Digital product passports are accessed through a data carrier resolving to structured information. How GS1 Digital Link works, why identifiers must persist, and what to decide before printing anything.
Read more →Passport data is not uniformly public. How the three-tier access model works, what belongs in each tier, and why access control is a design requirement rather than a later addition.
Read more →The battery passport is first, not last. How the ecodesign framework extends passports to textiles, electronics and construction products, and what to build now so the second one is cheaper.
Read more →Passport requirements reach deeper into product composition than most BOMs record. Where the gaps typically are, why suppliers cannot always fill them, and how to close them before the deadline.
Read more →A fault in materiality logic silently suppressed mandatory emissions figures with no error raised. Why plausible wrong output is the dangerous failure mode, and what testing actually catches it.
Read more →Assurance depends on reconstructing how a figure was derived. What a complete lineage chain contains, where chains typically break, and how to test yours before an auditor does.
Read more →Compliance data looks buildable — until regulatory maintenance, taxonomy updates and assurance requirements arrive. An honest comparison of where each option genuinely wins.
Read more →Most compliance software demos look identical. Twelve specific questions about taxonomy, restatement, access control and fee transparency that reveal what a demo cannot.
Read more →Unit normalization, factor mapping and evidence lineage demonstrate nothing and take months. They are also the reason every module built afterwards was quick, correct and cheap to extend.
Read more →Roughly monthly. Regulatory changes that affect producers, and what we have learned building against them. No product announcements.