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On 9 February 2026, the European Commission adopted two secondary instruments under the Ecodesign for Sustainable Products Regulation (ESPR) to operationalise the rules on unsold consumer products. This reference summarises both acts for compliance teams, legal advisers and ESG analysts. (EU) 2026/296 Delegated Regulation Derogations from the prohibition of destruction…

A comprehensive guide to the obligations under Articles 24 and 25 of Regulation (EU) 2024/1781, the Delegated Regulation on derogations, and the Implementing Regulation on disclosure format — for enterprises, compliance teams, and ESG professionals. 0 Product categories covered by disclosure CN code groups 0 Derogations from the destruction ban…

The EU-wide stress test is conducted every two years, with the next exercise expected in 2027. For financial institutions in or near the EBA sample, preparation should begin well before the formal launch. The 2025 results highlighted several areas where banks need to strengthen their capabilities — and supervisors have…

The adverse scenario is the core of every EU-wide stress test. It defines the hypothetical crisis that banks must withstand — and its severity determines how much capital they need to hold. For the 2025 exercise, the ESRB and ECB designed a scenario centred on escalating geopolitical tensions, trade fragmentation,…

On 1 August 2025, the European Banking Authority published the results of the 2025 EU-wide stress test. The headline finding: European banks are resilient. Despite absorbing €547 billion in cumulative losses over a three-year adverse scenario driven by geopolitical escalation and trade fragmentation, the EU banking system maintained a CET1…

The 2025 EU-wide stress test introduced a granular sectoral dimension that is often overlooked in headline coverage. Alongside the aggregate GDP and capital figures, the ESRB and ECB published a detailed breakdown of real gross value added (GVA) impacts across 16 NACE economic sectors for each of the 27 EU…

ESG reporting is the practice of disclosing data on a company’s environmental, social, and governance performance to investors, regulators, and other stakeholders. This Generation Impact Global guide covers which frameworks apply, who has to report, and how that data is used. What began as a voluntary transparency exercise has become…

Environmental, Social, and Governance investing — commonly known as ESG investing — is an approach to capital allocation that incorporates non-financial factors into investment analysis and decision-making. Rather than evaluating companies solely on revenue, margins, and growth, ESG investors assess how businesses manage environmental risks, treat their workforce, and govern…

Every two years, the European Banking Authority puts the continent’s largest banks through a rigorous test of resilience. The EU-wide stress test simulates what would happen to bank balance sheets if a severe — but plausible — economic downturn were to occur. For risk officers, compliance teams, and financial institutions,…

Climate change is reshaping government balance sheets across the OECD. As economies transition away from fossil fuels, governments face a structural fiscal challenge: the revenue base that has funded public services for decades is eroding, while spending demands from climate adaptation, extreme weather, and transition support are rising. Yet in…