EU INTELLIGENCE AND THE CSO NETWORK Shaping how EU legislation works in practice — not just tracking it

Three significant regulatory developments landed before the summer break that will require action from your teams in Q3 and Q4.

1. Forced Labour Regulation.

Implementation guidelines published 26 June set the practical compliance standard ahead of the December 2027 enforcement date. Ten subject areas covered. A voluntary six-step due diligence approach aligned with the OECD framework. Clear guidance on what documentation authorities may request. The Forced Labour Single Portal is now live.

2. Revised ESRS.

The European Commission adopted the delegated act on 3 July 2026, reducing mandatory datapoints by 60% and overall datapoints by 70%, with an estimated 30% cut in reporting costs per company. Companies in scope for FY2026 can choose which version to apply and must state clearly which one they are using.

3. EU Anti-Poverty Strategy.

The Commission's first Anti-Poverty Strategy targets lifting 15 million people out of poverty by 2030. For business it introduces a voluntary Coalition Against Poverty from October 2026, new EU-OECD social impact investment standards, and signals increasing policy attention to wages, contract quality, and inclusive employment.

CSR Europe members were directly involved in shaping the Forced Labour guidelines through the EU Expert Group on Due Diligence. That is the difference between tracking legislation and contributing to how it is implemented.

This is what the CSO Network exists to do. A growing group of Chief Sustainability Officers and senior sustainability leaders across Europe meets regularly to exchange intelligence, contribute to EU policy processes, and develop shared positions on the issues that matter most to their organisations. The next CSO Network meeting takes place at the Summit in October, with the final meeting of the year in November.

The CSO Network Publication - drawing on interviews with members and developed in collaboration with PwC - will be shared with members for validation in September ahead of broader release.

If your organisation wants this level of policy engagement and peer exchange, the CSO Network is the place to be.

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