Project Nidos — Advisory
EU Emissions Compliance
How to prepare for mandatory carbon emissions reporting — regimes, deadlines, solutions
EU Emissions Compliance covers four main regulatory regimes that are already in force or coming into force in the coming years. These regimes require companies to measure, verify, and publicly report carbon emissions — from their own operations to the supply chain and imported goods.
Important: we don't count or measure your emissions — specialised platforms and accredited verifiers do that. Project Nidos are consultants: we help you understand which requirements apply to your company, prepare your processes and data, and choose the right tools.
CSRD / ESRS — Corporate Sustainability Reporting
Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS).
CSRD replaces NFRD and expands reporting obligations from ~11,700 to >50,000 companies in the EU. The first wave (large public-interest entities) reports on FY 2024 — publishing in 2025.
ESRS E1 (Climate Change) is the mandatory standard for emissions reporting: Scope 1 (direct), Scope 2 (indirect — energy), Scope 3 (supply chain). Requires quantitative data, targets, transition plans.
EU ETS1 / ETS2 — Emissions Trading System
EU Emissions Trading System MRV (Monitoring, Reporting, Verification).
ETS1 (since 2005): covers ~10,000 installations — power plants, factories, aviation. Carbon allowance price in 2025 hovers around €70–85/tCO₂.
ETS2 (from 2027): new, separate market — fuel for buildings, road transport, small industry. A carbon price ceiling mechanism is foreseen to protect consumers.
MRV requirements: annual emissions reports, verified by an accredited verifier, submitted by 31 March. Payments for every tonne emitted.
CBAM — Carbon Border Adjustment Mechanism
Carbon Border Adjustment Mechanism.
CBAM introduces a carbon price on imported goods to prevent "carbon leakage" (shifting production outside the EU to jurisdictions with weaker climate rules).
Transitional phase (2023–2025): importers must report embedded emissions quarterly, but no payments are yet required.
Full implementation (2026): mandatory CBAM certificate purchases for embedded emissions in imported goods. Applies to: cement, iron/steel, aluminium, fertilisers, electricity, hydrogen. Expanding to other sectors by 2030.
ESPR / DPP — Digital Product Passport
Ecodesign for Sustainable Products Regulation & Digital Product Passport.
ESPR introduces a mandatory Digital Product Passport (DPP) — an electronic record that follows a product throughout its lifecycle: raw materials → manufacturing → use → recycling.
The first product groups (batteries, textiles, electronics) start with DPP from 2027. Gradually applies to nearly all physical goods on the EU market. DPP will contain: carbon footprint, repairability index, hazardous substances list, circular economy data.
How does Project Nidos help?
We are consultants, not an emissions accounting platform. We help you determine which regimes apply to your company, prepare your data and processes for reporting, choose suitable software, and work with accredited verifiers. If EU funding is available for your compliance or digitalisation project — we help you secure it.
Contact us about emissions compliance advisory →