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 Commission has updated the European List of Waste (ELW), introducing new classifications for battery-related waste. Effective from September 2026, this amendment affects manufacturers, recyclers, and waste management firms across the EU value chain. The revised rules aim to enhance traceability, safety, and sustainability, ensuring hazardous materials are properly managed.
New Waste Codes for Battery Recycling
The amendment to Decision 2000/532/EC includes new waste codes for lithium-based, nickel-based, and sodium-based batteries, reflecting advances in battery chemistries and recycling processes. Among the key changes:
New hazardous waste classifications for intermediate battery waste fractions, including “black mass,” a material extracted from end-of-life batteries.Reclassification of alkaline batteries as hazardous waste due to updated scientific data on their composition.Enhanced traceability measures to improve sorting, recycling, and compliance with the EU’s Batteries Regulation (EU 2023/1542).
Regulatory Timelines and Industry Impact
The new classifications will be mandatory from September 2026, allowing businesses 18 months to adapt. These changes are expected to tighten waste shipment regulations, requiring compliance with the Waste Framework Directive and Waste Shipment Regulation.
Manufacturers and recyclers must update waste handling processes, ensure proper classification of hazardous waste, and prepare for potential cost implications. The Circular Economy initiative remains central, with these updates promoting resource efficiency and safer recycling practices.
How Businesses Should Prepare
To stay compliant, affected companies should:
Audit current waste classifications to align with the new waste codes.Update waste management strategies to reflect the new hazardous waste requirements.Engage with regulatory bodies and industry groups for guidance on implementation.Invest in safer handling and recycling technologies to manage newly classified hazardous waste effectively.
Source:
ec.europa.eu
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