


Sustainability regulation has moved from voluntary frameworks to statutory duties with penalties attached, and it arrives in overlapping waves with different scopes, different thresholds and different first-reporting years. The compliance task is mostly one of keeping an accurate map.
We build and maintain a register: every regime that applies, which legal entity it applies to, the threshold test that brought it into scope, the first reporting period, the filing deadline, and the internal owner. For groups operating across jurisdictions, this is the document that prevents a subsidiary discovering an obligation three weeks before it bites.
The register is reviewed quarterly, because thresholds and phase-in dates continue to move.
A due diligence obligation is a process obligation. Regulators ask what you did when you found something, not whether your supply chain was clean.
Anti-greenwashing enforcement now reaches product labels, tender responses and investor presentations. We review claims against the substantiation you actually hold, flag comparative and absolute claims that cannot be evidenced, and set a sign-off route so that a marketing team is not deciding on its own whether a phrase is defensible.
For each upcoming regime we run a gap assessment twelve to eighteen months out: what data you would need, what controls would have to exist, and what would have to change in the close calendar. That lead time is what makes the first filing ordinary rather than exceptional.
Where an obligation is genuinely ambiguous — and several of the newer regimes still are — we document the interpretation taken and the reasoning behind it, so that a later change in guidance is a considered amendment rather than an unexplained reversal.
