Official source extracts
EU regulations, directives, implementing acts and official guidance grouped by topic, with key provisions and links to the official text. Each entry links back to the regulation status board and industry duties; the EUR-Lex text prevails.
82 documents · key provisions and EUR-Lex links · baseline 2026-10-09
01
CBAM official guidance
| Document | Formal title |
|---|---|
| CBAM Guidance 01 Introduction to CBAM concepts | GUIDANCE DOCUMENT NO. 1: INTRODUCTION TO CBAM CONCEPTS |
| CBAM Guidance 02 Quick guide non EU operators | GUIDANCE DOCUMENT 2: QUICK GUIDE FOR NON-EU OPERATORS ON CBAM IMPLEMENTATION |
| CBAM Guidance 03 Calculation of embedded emissions | GUIDANCE DOCUMENT 3: CBAM METHODS FOR THE CALCULATION OF EMISSIONS EMBEDDED IN GOODS |
| CBAM Guidance 04 Free allocation adjustment | GUIDANCE DOCUMENT 4: CBAM CALCULATION OF THE FREE ALLOCATION ADJUSTMENT TO THE NUMBER OF CBAM CERTIFICATES TO BE SURRENDERED |
| CBAM Guidance 05a Sector cement | GUIDANCE DOCUMENT 5A: SECTOR-SPECIFIC GUIDANCE DOCUMENT ON CEMENT |
| CBAM Guidance 05b Sector hydrogen | GUIDANCE DOCUMENT 5B: SECTOR-SPECIFIC GUIDANCE DOCUMENT ON CHEMICAL SECTOR - HYDROGEN |
| CBAM Guidance 05c Sector fertilisers | GUIDANCE DOCUMENT 5C: SECTOR-SPECIFIC GUIDANCE DOCUMENT ON FERTILISERS |
| CBAM Guidance 05d Sector iron steel | GUIDANCE DOCUMENT 5D: SECTOR-SPECIFIC GUIDANCE DOCUMENT ON IRON AND STEEL |
| CBAM Guidance 05e Sector aluminium | GUIDANCE DOCUMENT 5E: SECTOR-SPECIFIC GUIDANCE DOCUMENT ON ALUMINIUM |
| CBAM Guidance 05f Sector electricity | GUIDANCE DOCUMENT 5F: SECTOR-SPECIFIC GUIDANCE DOCUMENT ON ELECTRICITY AS A GOOD |
| CBAM Guidance Importers of goods into EU | GUIDANCE DOCUMENT ON CBAM IMPLEMENTATION FOR IMPORTERS OF GOODS INTO THE EU |
| CBAM Guidance Verification and accreditation | GUIDANCE ON CBAM VERIFICATION AND ACCREDITATION FOR VERIFIERS AND NATIONAL ACCREDITATION BODIES |
02
CBAM carbon border adjustment
| Document | Formal title |
|---|---|
| COM 2025 989 CBAM downstream extension | Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulation (EU) 2023/956 as regards the extension of its scope to downstream goods and anti-circumvention measures - - - |
| COM 2025 989 CBAM downstream extension part2 | COM 2025 989 CBAM downstream extension part2 |
| ImplReg 2023 1773 CBAM transitional reporting | COMMISSION IMPLEMENTING REGULATION (EU) 2023/1773 |
| Reg 2023 956 CBAM | REGULATION (EU) 2023/956 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Reg 2025 2083 CBAM simplification | REGULATION (EU) 2025/2083 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
03
EU ETS emissions trading
| Document | Formal title |
|---|---|
| COM 2026 616 ETS review | DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directive 2003/87/EC and Decision (EU) 2015/1814 as regards driving competitiveness and cost-effective decarbonisation |
| COM 2026 616 ETS review part2 | COM 2026 616 ETS review part2 |
| DelegReg 2019 331 free allocation consolidated | COMMISSION DELEGATED REGULATION (EU) 2019/331 |
| DelegReg 2023 2830 ETS Auctioning | COMMISSION DELEGATED REGULATION (EU) 2023/2830 |
| DelegReg 2024 873 free allocation amendment | COMMISSION DELEGATED REGULATION (EU) 2024/873 |
| Dir 2003 87 EU ETS base | DIRECTIVE 2003/87/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Dir 2023 959 EU ETS Fitfor55 | DIRECTIVE (EU) 2023/959 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Reg 2018 2066 ETS MRR | COMMISSION IMPLEMENTING REGULATION (EU) 2018/2066 |
| Reg 2018 2067 ETS AVR | COMMISSION IMPLEMENTING REGULATION (EU) 2018/2067 |
| Reg 2023 955 Social Climate Fund | REGULATION (EU) 2023/955 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| SWD 2026 617 ETS review impact | COMMISSION STAFF WORKING DOCUMENT |
04
ESG and sustainability reporting
| Document | Formal title |
|---|---|
| DelegReg 2023 2772 ESRS | COMMISSION DELEGATED REGULATION (EU) 2023/2772 |
| DelegReg 2026 1560 ESRS voluntary VS | COMMISSION DELEGATED REGULATION (EU) 2026/1560 |
| DelegReg 2026 1563 ESRS revised | COMMISSION DELEGATED REGULATION (EU) 2026/1563 |
| Dir 2022 2464 CSRD | DIRECTIVE (EU) 2022/2464 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Dir 2024 1760 CSDDD | DIRECTIVE (EU) 2024/1760 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Dir 2025 794 stop-the-clock | DIRECTIVE (EU) 2025/794 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Dir 2026 470 Omnibus I | DIRECTIVE (EU) 2026/470 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Reg 2020 852 EU Taxonomy | REGULATION (EU) 2020/852 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
05
Energy
| Document | Formal title |
|---|---|
| DelegReg 2024 1364 Data Centre Reporting | COMMISSION DELEGATED REGULATION (EU) 2024/1364 |
| Dir 2023 1791 Energy Efficiency EED | DIRECTIVE (EU) 2023/1791 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Dir 2023 2413 RED III | DIRECTIVE (EU) 2023/2413 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Dir 2024 1275 EPBD | DIRECTIVE (EU) 2024/1275 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Reg 2024 1747 Electricity Market Design | REGULATION (EU) 2024/1747 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
06
Environment and waste
| Document | Formal title |
|---|---|
| Dir 1994 62 Packaging Waste consolidated | DIRECTIVE 94/62/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Dir 1999 31 Landfill | COUNCIL DIRECTIVE 1999/31/EC |
| Dir 2006 21 Mining Waste | DIRECTIVE 2006/21/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Dir 2008 98 Waste Framework | DIRECTIVE 2008/98/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Dir 2012 19 WEEE | DIRECTIVE 2012/19/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Dir 2019 904 Single Use Plastics | DIRECTIVE (EU) 2019/904 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Dir 2024 3019 Urban Wastewater | DIRECTIVE (EU) 2024/3019 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Dir 91 676 Nitrates | COUNCIL DIRECTIVE 91/676/EEC |
07
Industrial policy
| Document | Formal title |
|---|---|
| Dir 2015 2193 Medium Combustion | DIRECTIVE (EU) 2015/2193 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Dir 2024 1785 Industrial Emissions IED | DIRECTIVE (EU) 2024/1785 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| OJ C 2025 3602 CISAF | COMMUNICATION FROM THE COMMISSION |
| Reg 2024 1252 Critical Raw Materials | REGULATION (EU) 2024/1252 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Reg 2024 1735 Net Zero Industry Act | REGULATION (EU) 2024/1735 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
08
Climate framework
| Document | Formal title |
|---|---|
| Dir 2023 857 Effort Sharing Regulation | REGULATION (EU) 2023/857 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Reg 2021 1119 European Climate Law | REGULATION (EU) 2021/1119 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Reg 2023 839 LULUCF | REGULATION (EU) 2023/839 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Reg 2026 667 2040 climate target | REGULATION (EU) 2026/667 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
09
Product and material rules
| Document | Formal title |
|---|---|
| Dir 2024 825 Empowering Consumers | DIRECTIVE (EU) 2024/825 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Rec 2021 2279 PEF methods | COMMISSION RECOMMENDATION (EU) 2021/2279 |
| Reg 2023 1115 EUDR | REGULATION (EU) 2023/1115 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Reg 2023 1542 Batteries | REGULATION (EU) 2023/1542 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Reg 2024 1781 ESPR | REGULATION (EU) 2024/1781 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Reg 2024 1787 Methane | REGULATION (EU) 2024/1787 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Reg 2024 3012 Carbon Removals CRCF | REGULATION (EU) 2024/3012 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Reg 2024 3110 Construction Products CPR | REGULATION (EU) 2024/3110 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Reg 2024 3234 EUDR delay | REGULATION (EU) 2024/3234 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Reg 2024 573 F gases | REGULATION (EU) 2024/573 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Reg 2025 40 PPWR | REGULATION (EU) 2025/40 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
10
Transport
| Document | Formal title |
|---|---|
| Dir 98 70 Fuel Quality | DIRECTIVE 98/70/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Reg 2019 631 Car CO2 | REGULATION (EU) 2019/631 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Reg 2023 1804 AFIR | REGULATION (EU) 2023/1804 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Reg 2023 1805 FuelEU Maritime | REGULATION (EU) 2023/1805 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Reg 2023 2405 ReFuelEU Aviation | REGULATION (EU) 2023/2405 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Reg 2024 1610 HDV CO2 | REGULATION (EU) 2024/1610 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
11
EFRAG implementation guidance
| Document | Formal title |
|---|---|
| EFRAG IG1 Materiality Assessment 2024 | EFRAG IG1 Materiality Assessment 2024 |
| EFRAG IG2 Value Chain | EFRAG IG2 Value Chain |
| EFRAG IG3 ESRS Datapoints Explanatory Note | EFRAG IG3 ESRS Datapoints Explanatory Note |
12
Voluntary standards
| Document | Formal title |
|---|---|
| GHG Protocol Corporate Standard Revised | GHG Accounting and Reporting Principles |
| TfS Cefic PCF Guideline Chemical Industry 2024 | The PCF Guideline from Together for Sustainability |
13
Funding
| Document | Formal title |
|---|---|
| Reg 2019 2088 SFDR | REGULATION (EU) 2019/2088 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
| Reg 2023 2631 EU Green Bond Standard | REGULATION (EU) 2023/2631 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |