Pay transparency, the anti-deforestation directive, greenwashing and packaging, and ESG tenders: the latest ESG developments you need to know about

Sustainability Pills - june 2026

The ESG newsletter “Sustainability Pills” is now available, produced by Andersen’s ESG Sustainable Innovation Service Line, led by Partner Francesca Capoferri.

The June 2026 edition examines the key regulatory developments and ESG directives at European and national level, with direct implications for businesses, supply chains and sustainability reporting systems.

Pay transparency and gender equality

The new EU Directive 2023/970 on pay transparency reinforces the principle of gender equality between men and women and introduces stricter obligations for companies and employers.

The main measures include:

• the right of candidates to be informed of the remuneration package during the recruitment process;
• a ban on asking candidates for their salary history;
• access for employees to company data on average pay by gender;
• transparency requirements regarding pay criteria and career progression during the recruitment process;
• monitoring and reporting of the gender pay gap for companies.

Transposition into Italian law is due by 7 June 2026, with a significant impact on HR processes and organisational models geared towards equity and inclusion.

European Deforestation Regulation (EUDR) and sustainable supply chains

The European Commission has published the review of the European Deforestation Regulation (EUDR), introducing operational simplifications and new tools for managing supply chain due diligence. The regulation reinforces the central role of ESG compliance in global supply chains and requires companies to implement a structured supply chain management system.

The main changes include:

• a reduction in administrative burdens of up to 75 per cent;

• clarifications on obligations for downstream operators;

• simplified rules for micro and small operators;

• updates on the geolocation and traceability of raw materials.

Increase in environmental levies on plastic packaging

From 1 October 2026, the CONAI Environmental Levy is set to increase for all categories of plastic packaging.

This measure reflects:

• rising recycling costs;

• volatility in the secondary raw materials market;

• the need to support circular economy objectives.

Businesses will need to update their classification systems, contractual arrangements and administrative processes relating to packaging management.

Greenwashing: new rules and ESG compliance risks

The European and Italian regulatory framework on greenwashing is being strengthened with new rules on environmental communications and ESG claims made by companies.

The main developments concern:
• a stricter definition of environmental claims and certifications;
• a ban on generic, unverifiable claims;
• the extension of scrutiny to communications with investors;
• greater focus on consistency between climate strategies, ESG data and sustainability reporting.

The new framework increases the level of corporate accountability in sustainability statements and requires rigorous management of communications, thereby reducing the risk of non-compliance and reputational risk.

Subsidised finance for businesses: ESG certifications 2026

In 2026, numerous national and regional ESG funding schemes will remain in place to support SMEs investing in sustainability, certifications and responsible governance.

The financial measures relate in particular to:
• UNI/PdR 125:2022 gender equality certification;
• environmental sustainability projects and ESG consultancy;
• management systems and certification pathways.

Public grants cover up to 50% of eligible expenditure, representing a tangible opportunity to accelerate the ESG transition of SMEs.