Sustainability reporting – updates for 2025 – Part 1

Sustainability reporting – updates for 2025 – Part 1

In line with growing market and regulatory demands, sustainability and ESG (Environmental, Social, Governance) reporting are becoming an indispensable part of business in Croatia and across the European Union. Here is an overview of the latest directives, recommendations, and technical guidelines affecting sustainability reporting obligations, with a special focus on new standards for small and medium-sized enterprises (SMEs) and changes brought by the EU Omnibus package in 2025.