The European Commission is expected to present a Proposal for a Directive on Green Claims  ("Proposed Green Claims Directive" or "the Proposal") within the next few months.  Together with the Proposal for a Directive empowering consumers for the green transition through better protection against unfair practices and better information ("Consumer Empowerment Directive Proposal"), the Proposed Green Claims Directive would contribute to the EU's green transition towards a circular, climate-neutral and clean economy by creating a common methodology for the substantiation of green claims that concern the environmental footprint of products, services and companies.It would aim to reduce greenwashing and enable consumers to take informed purchasing decisions based on reliable information about the sustainability of products and traders.

If adopted, it is likely to significantly limit the environmental claims that businesses can make in the EU/EEA.  Businesses may want to consider approaching the Commission to try to influence the final legislative proposal that it is expected to present by March 2023.  Once the Commission presents its legislative proposal, businesses should consider proposing amendments to the European Parliament and Council. 

Harmonization of the Rules on Green Claims in the EU

Currently EU law does not explicitly regulate environmental claims.万博体育app手机登录Instead, environmental claims are subject to the general rules of Directive 2005/29 on Unfair Business-to-Consumer Practices and Directive 2006/114 on Comparative Advertising.  While the Commission and Member States have issued guidance interpreting these directives and their national implementation in the context of green claims, in practice there is a wide range of variations on the requirements for and enforcement against these claims among Member States.  The Proposed Green Claims Directive is expected to create a harmonized set of rules on the substantiation of voluntary green claims applicable to all companies operating in the EU/EEA.

Covered Green Claims

The Proposal is expected to define green claims subject to the new rules as "any message or representation, including text, pictorial, graphic or symbolic representation (e.g., labels, brand names, company names or product names), which states or implies that a product or trader has a positive or no impact on the environment or is less damaging to the environment than other products or traders, respectively, or has improved their impact over time."  The Proposal is not expected to apply to claims that cover aspects other than those related to the environment.  For example, sustainability claims would only be covered if they refer to environmental sustainability (e.g., preventingbiodiversity loss).

The proposed rules are also only expected to cover voluntary claims made by companies in the context of business-to-consumer ("B2C") transactions.  The rules would also not cover environmental mandatory labelling or disclosures under EU environmental rules.万博体育app手机登录For example, mandatory declarations under Proposal for Ecodesign for Sustainable Products Regulation, or the requirements under the EU Taxonomy Regulation or the Proposal for a Regulation Establishing a Union Regulatory Framework on the Certification of Carbon Removals) are out of scope.

General Rules on Green Claims

The Proposal is expected to impose general requirements on the environmental claims that companies can make that will mirror those of the existing Commission's guidance.  In particular, it will require that companies:

• only make environmental claims that have been substantiated through an approved methodology that meets specific criteria (see below); 
• do not make a positive environmental claims where a product has both a positive and negative environmental impact.  Companies may communicate the positive claim only if they also communicate the negative impact in a clear and understandable way.  For example, if savings in water consumption lead to a notable increase in greenhouse gas emissions or to a negative environmental impact in another stage of the life-cycle of the product (e.g., CO₂ savings at the stage of manufacturing leading to a notable increase of CO₂ emissions at the use phase), both facts should be disclosed together with the claim;
• make available the information on the assessment on which the environmental claim is based, including (i) information on the product or activities of the trader subject to the claim, (ii) environmental aspects, environmental impacts or environmental performance covered by the claim, (iii) the methodology used, (iv) the underlying studies or calculations used to assess, measure and monitor the environmental impacts or aspects covered by the claim, (v) a brief explanation how improvements in environmental performance are achieved, etc.  Access to this information may be provided in the form of a weblink, QR code or equivalent!万博体育app手机登录and
• review the accuracy of their environmental claims (and their substantiation) at least once every five years from the date of the underlying studies or calculations.  In cases where there are circumstances that may affect the accuracy of the claim (i.e., when there are updates of the scientific methodology substantiating the claim), the environmental claim should be reviewed and updated immediately.

Methodology to Substantiate Green Claims

In line with current Commission's and Member States' guidance on environmental claims, the Proposal is expected to require economic operators to duly substantiate their environmental claims on the basis of a methodology that:

• is based on widely recognized scientific evidence, state of the art technical knowledge and takes into account relevant international standards.  Where there is no recognized scientific method or insufficient evidence to assess environmental impacts and aspects, claims referring to such environmental impacts would not be allowed;
• assesses the environmental impact throughout the whole life-cycle of the product;
• takes into account: the product composition!素材制作从过程和产品使用中排出耐用性、可恢复性和生命终结性;
• asesse万博体育app手机登录and
• is regularly reviewed by a third party with a view to take account of technical and scientific progress and the development of relevant international standards as well as revised where necessary to reflect such progress.

The Proposal is expected to add a lengthy list of additional requirements with which the methodologies to substantiate environmental claims must comply.  This is a significant departure from the previous, lighter requirements under the Commission's and Member States' green claims guidance.  In this context, the Proposal links these requirements to the existing EU Product and Organization Environmental Footprint methods ("PEF" and "OEF").  Where a company complies with the Product Environmental Footprint Category Rules ("PEFCRs") for a product, the claims made on the basis of the PEFCRs are deemed compliant with the requirements of the Proposal.

Requirements Related to Comparative Environmental Claims

The Proposal is also expected to include rules on environmental comparative claims, namely, that:

• companies use the same methodology to assess the environmental impacts, aspect or performance of products or traders to which the comparison is made (e.g., where two traders make a claim on climate change, where one considered only direct impacts, whilst the other considered both their direct and indirect impacts, the results are not comparable);
• data used for the substantiation of the comparative claim must be generated or sourced in an equivalent manner to ensure their comparability (e.g., choosing indicators on the same aspects but that use a different formula for quantification makes comparisons impossible, and therefore, there is a risk of misleading consumers)!and
• the most significant stages along the value chain must be taken into account for all products and traders compared, etc.

If adopted, these requirements are likely to make environmental comparative advertising more challenging for companies.  Product certification and testing is costly, and the proposed wording would in practice require companies to conduct head-to-head studies to be able to claim any comparative advantage.  Broad, sector-wide claims based on publicly available studies would no longer be acceptable.

New Rules on Forward Looking Claims

The Proposal is also expected to introduce new strict rules on forward-looking claims (i.e., claims that suggest that a product, service or company will achieve specific environmental benefits by a certain future date).The Proposal is expected to require that claims related to the future environmental performance of a product, service or trader:

• be accompanied by commitments that include milestones to be achieved within clearly specified time frames (if a target set for 2030 does not include any periodic milestones, it is impossible for stakeholders, or the trader itself, to monitor whether they are on track and what are the challenges);
• indicate a baseline year for targets and the indicators reflecting performance in the baseline year and the year linked to the improvement set out in the claim (e.g., "50% reduction of greenhouse gas emissions compared to 2015" instead of "50% reduction of greenhouse gas emissions");
• not include actions or targets already achieved, etc.

Enforcement and Access to Justice for third Parties

The proposal is expected to introduce new and reinforced rules on enforcement against companies making non-compliant environmental claims.  Member States are expected to be required to carry out a compliance monitoring:

• as part of their regular checks;
• in cases where they have sufficient reason to believe that an environmental claim presents a risk of infringement of the rules, laid down in the Proposal!或
• 响应.

CompanyAfter receiving a notification for non-compliance, companies would only have 10 business days to provide an answer.  Where a trader does not provide a timely or satisfactory answer, enforcement authorities must require the trader to correct the non-compliant claim or immediately stop its communication.  The trader will have to implement the corrective actions within 30 business days.

The Proposal is also expected to allow third parties to submit complaints against non-compliant green claims before administrative authorities, and thereafter courts, if the third parties have sufficient interest or have the rights infringed.   Such complains may lead to injunctive actions, including the immediate stop of the communication of the non-compliant claims.

Next Steps

The European Commission is expected to formally present its proposed Green Claims Directive by the end of March 2023.  Once presented, the European Parliament and Council will consider the Proposal for adoption through the ordinary legislative procedure.  This process will allow for the introduction of amendments and will take at least 18 months.  As indicated above, industry should keep a close eye on the development of this proposal as the requirements it will impose will have a significant impact on the current practices.

为此,欧洲委员会(“委”)预计将通过详细强制性ESG披露要求,如Europes可持续性报告标准此外,CSRD报告将受经认证审计师有限保证的约束,预计最终将受更严格的保证标准约束(i.e. ,“合理”保证)。意图既向投资者提供投资决策所需要信息以考虑可持续性因素,又更广泛地增加公司ESG对其他利益攸关方影响的透明度( /em>、管理者、消费者、民间社会和非政府组织)。

squative上文指出,从2024年开始,从2024年开始分批实施这些法律,第一批报告应于2025年提交CSRD将通过ESRS实现操作,ECRS委员会必须在2023年6月前以委托行为方式通过ESRS实现操作一套拟议的ESRS草案由欧洲财务报告咨询组(EFRAG)在过去一年中开发并上星期提交委员会审议。

ESRS目前建议覆盖84个离散披露要求和1 144个定量和定性数据点。

通用标准处理关键基础概念以及报告过程和格式符合CSRD可持续性报告ESRS1定义二重重要性概念,CSRD报告关键原理之一双重相对性标准意味着公司必须报告不仅对企业ESG问题的潜在金融影响,而且对其企业对人和地球的物质影响。换句话说,公司必须报告从金融角度讲无关紧要的问题。ESRS1还澄清说,某些披露-例如温室气体排放-一直是材料。

十大主题ESRS覆盖所有ESG三大支柱如下(见>高度:自动机">FY 2025 / 2026ESRSListed Small- and Medium Enterprise ("SME")Is not a Large Company but has transferable securities listed on a regulated market" in the EU and meets at least 2 of the following 3 conditions: (i) more than 10 employees (annual average), (ii) EUR 700k in net turnover, and (iii) EUR 350k in total assets.FY 2026
(can opt to delay until FY 2028) / 2027 (2029 if delay)ESRSNon-EU Parent Company With Significant Business in the EUCompany that is not established under the laws of a EU Member State (e.g., the US) and that has generated more than EUR 150M of net turnover in the EU for each of the last two consecutive financial years and has at least: (i) one subsidiary that meets any of the definitions above (e.g., Large Company), or (ii) a branch (generally an unincorporated physical presence) that generated net turnover greater than EUR 40M in the preceding year.FY 2028 / 2029Choice of:
(i) ESRS!具体可持续性报告标准欧盟将为非欧盟母公司开发或三)欧盟认为等效的本地司法可持续性报告标准。