
EU Sustainability Reporting Directive 2026/470 Narrows CSRD Scope and Eases Corporate Due Diligence Burdens
The EU has narrowed mandatory sustainability reporting and due diligence duties, with new protections for smaller value-chain partners.

The European Union has reached a provisional agreement on a new Soil Monitoring Law, set to take effect across all member states by 2025. Aimed at achieving healthy soils by 2050, this legislation introduces harmonised soil health assessments and explicitly targets PFAS (per- and polyfluoroalkyl substances). For manufacturing industries and their supply chains, this represents both a compliance challenge and a potential catalyst for innovation in waste handling, site management, and sustainable practices.
Up to 70% of EU soils are currently degraded due to urban development, intensive agriculture, and chemical contamination. The new directive mandates all member states to establish public lists of potentially contaminated sites—especially those affected by PFAS—within ten years of the law's enactment. This includes a requirement to assess and manage risks to human health and the environment, offering a long-anticipated framework to address PFAS, often labelled "forever chemicals" for their persistence and toxicity.
PFAS are commonly used in coatings, industrial components, and process aids across manufacturing sectors. Their identification in the EU’s upcoming watch list of emerging substances, due 18 months post-enactment, signals forthcoming scrutiny and likely future restrictions.
To prevent economic burdens, the directive introduces no new direct obligations on landowners or farmers. However, member states must support stakeholders through advisory services, funding mechanisms, and capacity-building initiatives. For manufacturers, this presents a strategic opportunity to engage with government programmes to remediate legacy contamination or adapt facility practices in advance of enforcement actions.
Martin Hojsík, the European Parliament rapporteur, stated: “Providing [stakeholders] with better information and help, while preventing bureaucracy and new obligations, are cornerstones of the new soil monitoring law.”
Manufacturers and service providers in industrial waste management, soil analytics, and environmental engineering should monitor how national soil descriptors and contamination thresholds are defined. There are market opportunities in PFAS alternatives, soil decontamination services, and technology for soil monitoring that aligns with EU standards. Moreover, compliance strategies will benefit from early investment in site assessments, particularly for facilities using or discharging PFAS.




The EU has narrowed mandatory sustainability reporting and due diligence duties, with new protections for smaller value-chain partners.

The Antwerp Call to Alden Biesen presses EU leaders to adopt Emergency Industrial Policy Measures by 2026 to tackle high energy and carbon costs, unfair trade, and Single Market fragmentation.

A ministerial response explains how the Netherlands assesses PFAS discharge permits, including minimisation obligations, best available techniques and water quality impact testing.
Subscribe to Foresight Weekly for expert-picked regulatory developments across chemicals, sustainability, product safety, ESG, and HSE.
Free forever. Unsubscribe anytime.
Read by professionals at