Across the EU and UK, 2026 is when new laws start being put into everyday practice, and that means compliance stakes are rising as a result.
To understand what this shift means in practice, we sat down with Henrietta Tweedy, Legal Content Owner, at ERM Libryo, to discuss the key regulatory and environmental, health and safety (EHS) developments organizations across EMEA need to be aware of as they navigate the year ahead.
What is the key regulatory and EHS trends organizations need to be aware of as we enter 2026?
As organizations move into 2026, the regulatory picture is defined less by new policy proposals and more by the implementation and enforcement of legislation that has already been enacted. There are three major regulatory trends that will shape the compliance landscape in the year ahead:
- Packaging waste and Extended Producer Responsibility regimes enter operational phase (UK and EU)
Status: Enacted law
In 2026, enacted packaging waste and Extended Producer Responsibility (EPR) regimes in the United Kingdom and European Union move from preparatory compliance into operational and financial impact.
In the UK, the Producer Responsibility Obligations (Packaging and Packaging Waste) (Amendment) Regulations 2025 (UK) drive increased enforcement activity, expanded producer registration and data reporting obligations, and the progressive introduction of full net cost recovery for household packaging waste. Compliance risk is increasingly linked to data quality, packaging classification and governance controls.
At EU level, Regulation (EU) 2025/40 on packaging and packaging waste establishes a directly applicable, harmonised framework replacing the former directive. Although enacted in 2025, its principal obligations apply from 12 August 2026, requiring organizations supplying into EU markets to prepare for new requirements on packaging design, waste prevention, recyclability, labelling, reuse and extended producer responsibility.
- Climate and sustainability reporting regimes mature across EMEA
Status: Enacted law – ongoing implementation
Mandatory climate and sustainability reporting regimes across the EU and UK continue to move through phased implementation, with 2026 marking increased emphasis on data quality, governance and assurance rather than initial framework set-up.
In the European Union, the Corporate Sustainability Reporting Directive (EU) 2022/2464 (CSRD) expands the scope and depth of sustainability and climate-related reporting and introduces mandatory assurance, applying on a phased basis to EU companies and certain non-EU companies operating in the EU.
In the United Kingdom, the Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2022 require specified large UK companies to include climate-related disclosures in their strategic reports, with parallel requirements applying to certain UK LLPs.
For multinational organizations, these enacted regimes increase the need to align reporting governance, data controls and assurance processes across jurisdictions.
- EU waste shipment controls begin applying from 2026
Status: Enacted law – Ongoing implementation
For organizations that ship waste within the EU or export/import waste involving the EU, Regulation (EU) 2024/1157 on shipments of waste 2026 (with certain specific provisions having their own application dates) will act as the new EU waste shipment framework, applying in 2026.
Are there particular industries where these trends will have the biggest impact?
The impact of these regulatory developments will not be evenly distributed across the market. According to Henrietta, certain industries and organizational profiles face heightened exposure based on their regulatory scope, scale, and role within affected value chains:
- Large companies in scope (EU and UK: mandatory climate and sustainability reporting)
- Packaging supply chain actors in the UK and EU: packaging waste and extended producer responsibility obligations
What this means in practice for 2026
Taken together, these trends point to a shift in regulatory risk from future uncertainty to operational execution. Henrietta emphasized that the most significant impacts in 2026 will stem from how organizations manage the ongoing operation of enacted legislation, rather than from new policy development.
- compliance with new and amended statutory approval, reporting and monitoring requirements;
- increasing regulatory focus on implementation quality, data integrity, governance and assurance; and
- overlapping and interacting obligations across jurisdictions, particularly for multinational groups.
Being ready for 2026 depends on knowing which laws apply, understanding how and when requirements will take effect, and having the right systems in place to continuously evidence compliance.
Cority integrates seamlessly with ERM Libryo enabling our customers to identify, understand and track their legal obligations. Whether it’s new law applicable to a particular operational site or updates to existing law, we notify users immediately about anything relevant that needs their attention. Reduce your risk of non-compliance today.
Connect with one of our experts to learn how Cority can support your regulatory readiness and ongoing compliance.
