
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.

A landmark study by the Umweltbundesamt reveals a sustained increase in trifluoroacetic acid (TFA) levels in trees across Germany from 1985 to 2022, raising concerns about long-term PFAS pollution. The findings strengthen calls for stricter PFAS regulation under the EU REACH framework and urge manufacturers to reassess chemical use and compliance strategies.
Researchers analysed archived samples of leaves and needles from four native German tree species—European beech, Lombardy poplar, Scots pine, and Norway spruce—spanning nearly four decades. Using advanced ion chromatography and tandem mass spectrometry, the study revealed significant increases in TFA concentrations, indicating a persistent rise in atmospheric deposition.
In one example, TFA levels in Lombardy poplar rose five-fold between 1991 and 2020. Similarly, Norway spruce samples recorded a sixteen-fold increase from 1985 to 2021. The consistent trends across multiple locations suggest widespread environmental exposure, regardless of local PFAS sources.
Trifluoroacetic acid forms through the environmental breakdown of various fluorinated chemicals, including refrigerants and propellants. It is highly mobile, resistant to natural degradation, and increasingly found in water and soil. Although not directly regulated, TFA is seen as an environmental marker for the broader impact of PFAS use.
The study highlights TFA’s accumulation even in remote ecosystems, suggesting long-range transport and deposition—a troubling sign for environmental resilience and human health.
These findings have been submitted to support the European Chemicals Agency’s current review of PFAS restrictions under REACH.




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