Oraquel » Changes in EU law 2025 – the most important new regulations for companies (CO2 emissions)

In 2025, the European Union is introducing a series of significant legal changes that are of great importance to both businesses and citizens. From new climate regulations, through mandatory ESG reporting, to tax breaks for small businesses and accessibility requirements, the new regulations will affect the way companies and citizens operate in Europe. This article presents the most important legal changes that come into force in 2025.

New regulations on climate change liability in the EU

In line with its climate policy, the European Union adopted new, more stringent regulations on climate change liability in 2025.

Tightening CO₂ emission standards

The EU has set itself an ambitious goal of reducing greenhouse gas emissions by at least 55% by 2030, compared to 1990 levels. For many industries, such as transport, industry, and energy, the introduction of these standards requires adapting production and operational processes. Companies that fail to meet the new requirements face high financial penalties.

RED III Directive – Renewable Energy Sources

The EU has introduced a binding target that requires Member States to achieve at least a 42.5% share of renewable energy sources in the energy mix by 2030. For energy companies, this means investing in renewable energy sources and reducing their dependence on fossil fuels.

Expanded corporate responsibility.

In response to growing social expectations, the EU is introducing regulations that aim to make companies more responsible for their impact on the environment. There is an increasing emphasis on responsibility for emissions in global supply chains. Although the details of the new regulations are still being developed, the trend is clear – companies will have to monitor and reduce their emissions more transparently.

European Climate Law.

The EU has introduced legislation requiring Member States to achieve climate neutrality by 2050. Companies operating in the EU will have to adapt their strategies to these ambitious goals, including by introducing appropriate measures to reduce CO₂ emissions and reporting results.

ESG reporting – new requirements for companies.

From 2025, ESG (Environmental, Social, Governance) reporting will become mandatory for an increasing number of companies in the European Union. New regulations, introduced under the Corporate Sustainability Reporting Directive (CSRD), expand the scope of companies required to disclose data on the impact of their activities on the environment, social issues and corporate governance.

ESG covers three key areas of corporate responsibility:

Environmental – including CO₂ emissions, resource consumption, waste management, impact on biodiversity.

Social – employee rights, gender equality, working conditions, relations with local communities.

Governance – management ethics, financial transparency, anti-corruption, supervision structure.

Who must report ESG?

Previously, the ESG reporting obligation applied to large listed companies. The CSRD Directive extends this obligation to the following entities:

large companies employing more than 250 employees and having more than EUR 40 million in turnover – from 2025 (for 2024),

other large companies – from 2026,

medium and small listed companies – from 2027,

non-EU companies operating in the European Union – from 2029,

other companies that voluntarily decide to report ESG – which may increase their attractiveness to investors and business partners.

Impact of ESG on company operations

ESG affects the following issues:

access to financing – investors increasingly require ESG reports before making a decision on cooperation,

building reputation – companies that care about sustainable development enjoy greater trust from customers and stakeholders,

compliance with regulations – failure to report can result in financial penalties and difficulties in accessing markets.

ESG reporting is not only a new legal obligation, but also an opportunity to increase competitiveness and build a sustainable business model. Companies should prepare for the upcoming changes now by implementing appropriate strategies and reporting systems.

Summary: How to prepare for legal changes in the EU in 2025?

Changes to European Union regulations in 2025 introduce new challenges, but also opportunities for entrepreneurs and citizens:

Entrepreneurs must prepare to adapt to stricter regulations on climate protection, ESG reporting

Preparing for these changes will not only allow for compliance with new regulations, but also for taking advantage of emerging development and innovation opportunities. It is worth starting to adapt your strategies and processes to the upcoming legal requirements in the European Union now.

Changes to European law in 2025 are a significant step towards sustainable development, equality and modernity in the area of environmental protection and technology. Appropriate adaptation of processes and strategies will be key to success in the coming years.

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