| L1 Raw materials & sourcing | Deforestation traceability (EUDR), critical raw materials and supply-chain due diligence already apply at the sourcing stage. | Regulation (EU) 2023/839 · Regulation (EU) 2024/1252 · Regulation (EU) 2023/1115 · Regulation (EU) 2024/1787 | 4 |
| L2 Product design | ESPR ecodesign and the digital product passport push carbon-footprint requirements into the design stage. | Regulation (EU) 2024/1735 · Regulation (EU) 2023/1542 · Regulation (EU) 2024/1781 · Regulation (EU) 2024/573 · Regulation (EU) 2024/1610 · Regulation (EU) 2019/631 (as amended by 2023/851) | 6 |
| L3 Manufacturing | Manufacturing inside the EU brings the ETS and the Industrial Emissions Directive into play; embedded-emissions data is generated here. | Directive 2003/87/EC · Directive (EU) 2023/959 · Delegated Reg (EU) 2019/331 (as amended by 2024/873) · Guidelines on EEI compensation · Directive (EU) 2023/2413 · Regulation (EU) 2024/1747 · Directive (EU) 2024/1785 · Directive (EU) 2015/2193 · COM(2025) 85 · C(2025) OJ C 2025/3602 · COM(2025) 125 (19.3.2025) · Regulation (EU) 2024/1787 · ETS Directive, Article 10a(8) · ETS Directive, Article 10d · Target approx. €100bn | 15 |
| L4 Carbon data & verification | CBAM embedded-emissions accounting, PCF methodology, verifiers and the supplier data chain. | Regulation (EU) 2023/956 · Implementing Reg (EU) 2023/1773 (as amended by 2024/2403) | 2 |
| L5 Export & EU import | Where CN codes, authorised declarant status, customs declarations and CBAM obligations meet. | Regulation (EU) 2023/956 · Regulation (EU) 2025/2083 | 2 |
| L6 Placing on the EU market | Labelling, passport and market-access duties once the product enters the EU market. | COM(2025) 989 final · Regulation (EU) 2023/1542 · Regulation (EU) 2024/1781 · Directive (EU) 2024/825 | 4 |
| L7 Use & operation | How energy-efficiency, buildings and transport-fuel rules transmit costs and compliance at the use stage. | Directive (EU) 2023/959, Article 30a · Council/Parliament provisional agreement, 2026-06 · Directive (EU) 2023/1791 · Directive (EU) 2024/1275 · Regulation (EU) 2023/2405 · Regulation (EU) 2023/1805 · Regulation (EU) 2023/955 · European Commission / EIB, 2026 | 8 |
| L8 End of life, recycling & waste shipments | Battery recycling, packaging waste, recycled-content targets and producer responsibility. | Regulation (EU) 2025/40 | 1 |
| L9 Cross-cutting corporate governance | CSRD/ESRS, CSDDD and the taxonomy: company-level duties that run across the whole product life cycle. | Regulation (EU) 2021/1119 · Regulation (EU) 2026/667 · Regulation (EU) 2023/857 · Directive (EU) 2022/2464 · Directive (EU) 2025/794 · Directive (EU) 2026/470 · Delegated Reg (EU) 2023/2772 · Delegated Reg (EU) 2026/1563 · Delegated Reg (EU) 2026/1560 · EFRAG, in drafting · Directive (EU) 2024/1760 · Regulation (EU) 2020/852 + DA (EU) 2021/2139 · Regulation (EU) 2023/2631 | 13 |