Onesto Consultancy

Sustainability Services
Europe.
Europe Desk

Sustainability is no longer
a separate topic. It is the business.

For many EU companies, sustainability now affects strategy, customer relationships, procurement, reporting, product data, supply-chain controls, and market access. Some businesses are directly in scope of EU requirements. Many others are feeling the pressure through customers, lenders, group reporting, or tender expectations.

We help companies translate those pressures into practical action: a clearer sustainability plan, better emissions visibility, more reliable reporting, stronger due diligence, and better readiness for product and import-related requirements. The regulatory landscape is complex. The practical response does not have to be.

The EU sustainability framework includes CSRD for reporting, CSDDD for supply-chain due diligence, ESPR and the Digital Product Passport for product data, CBAM for carbon-intensive imports, and EUDR for deforestation-linked commodities. We help you understand what applies to your business and what to do about it.
Seven Service Areas

From strategy to
regulatory readiness.

We help EU-based companies turn sustainability, supply-chain, product, and carbon requirements into clear plans, better data, and workable processes. Seven service areas covering every dimension of the current EU sustainability framework.

01

Sustainability Strategy and Action Plan

Build a sustainability plan that supports your business, your customers, and your long-term direction. We help you define what sustainability means for your business, where the main priorities sit, what goals are realistic, and how to turn ambition into a structured action plan. CSRD requires in-scope companies to report on strategy, targets, policies, actions, and metrics. The Commission's voluntary SME standard is designed to help smaller companies respond proportionately to sustainability information requests.

  • Current position review and materiality assessment
  • Priority identification and roadmap development
  • Governance structure and KPI framework
  • Action plan with realistic milestones
02

Carbon Footprint and Decarbonisation

Get visibility over your emissions and turn that visibility into action. Many companies are now being asked for carbon data before they feel fully ready. Others want to reduce emissions but lack a clear picture of where their biggest hotspots sit. We help you estimate your carbon footprint, improve visibility across key emission sources, and identify practical decarbonisation initiatives. Climate-related metrics and transition planning are central parts of the EU sustainability reporting framework.

  • Carbon footprint estimation across relevant scopes
  • Hotspot analysis and reduction prioritisation
  • Decarbonisation initiative design and target-setting
  • Simple management dashboards for ongoing tracking
03

Reporting and Disclosure Readiness

Organise your sustainability information so reporting becomes more manageable and more credible. Some companies are directly in scope of CSRD. Others receive repeated ESG requests from customers, banks, procurement teams, or parent groups. We help you organise the information, evidence, governance, and internal logic needed to respond more clearly and with less friction. For smaller companies, the Commission's voluntary SME standard is specifically intended to make value-chain sustainability requests easier to handle.

  • Reporting readiness assessment and gap analysis
  • KPI structure and evidence management
  • CSRD scope assessment and response preparation
  • ESG questionnaire and customer disclosure support
04

Supply Chain Due Diligence and Responsible Sourcing

Strengthen supplier oversight, sourcing controls, and due diligence processes across your value chain. For some large companies, CSDDD creates direct due diligence obligations. For many others, the effect is indirect but real: customers expect stronger supplier risk management, better sourcing transparency, and a more structured response to human rights and environmental risks. The EU Forced Labour Regulation also prohibits products made with forced labour on the Union market.

  • Supplier risk segmentation and due diligence workflows
  • Onboarding and assessment process design
  • Contractual clauses and remediation structure
  • Evidence trails and reporting for CSDDD obligations
05

Product Data, Traceability and Digital Product Passport Readiness

Prepare your product information for growing customer, market, and regulatory expectations. The EU Ecodesign for Sustainable Products Regulation creates the framework for future product requirements and establishes the Digital Product Passport. Product-level information, composition visibility, traceability, and lifecycle-related data are increasingly important for companies placing products on the EU market. The practical challenge is building a reliable internal model before customers start asking for it at scale.

  • Product-data landscape review and gap identification
  • Traceability logic and documentation structure
  • Digital Product Passport readiness assessment
  • Supplier data collection for product-related requirements
06

CBAM and Import Carbon Readiness

Bring structure to carbon-related import requirements and supplier data collection. Since 1 January 2026, CBAM has been in its definitive regime. Importers of covered goods are required to apply for authorised declarant status, and the first annual declaration and certificate surrender for 2026 imports are due by 31 May 2027. This requires coordination across procurement, customs, sustainability, finance, and suppliers, with reliable data on imported goods and embedded emissions.

  • CBAM scope assessment and applicability review
  • Supplier data collection and methodology review
  • Internal process design across customs, finance, and procurement
  • Annual declaration and certificate obligation support
07

EUDR Traceability and Origin Readiness

Strengthen origin, traceability, and evidence in sourcing chains affected by anti-deforestation rules. For companies dealing with cattle, cocoa, coffee, oil palm, rubber, soya, and wood, EUDR introduces a strong due diligence and traceability model. The application timetable is 30 December 2026 for large and medium operators and 30 June 2027 for micro and small operators. This gives businesses some additional time, but not a reason to wait: origin, traceability, supplier evidence, and internal governance take time to organise properly.

  • Product scope review and commodity mapping
  • Sourcing chain transparency and origin documentation
  • Traceability logic and evidence pack development
  • EUDR due diligence process and supplier engagement
Who We Help

EU companies that need to
manage sustainability more practically.

The common challenge is the same across all of the businesses we work with: more expectations, more data, more scrutiny, and more need for a process that actually works. Our services are most relevant for companies in these situations.

Clarity.
“

Whether the pressure comes from regulation, customers, lenders, or your own sustainability ambitions, the goal is the same: a more structured, practical response. From strategy and carbon visibility to reporting, due diligence, product data, and traceability.

Onesto Sustainability Practice · Bilbao, Spain

Common Questions

EU sustainability requirements. Answered.

What EU companies ask us most often about the current sustainability regulatory landscape and what it means in practice.

Does CSRD apply to my company?
CSRD applies in phases based on company size and type. Large public-interest entities (listed companies, banks, insurance firms) with over 500 employees were required to report from financial year 2024. Large companies meeting two of three thresholds (over 250 employees, over EUR 40 million net turnover, over EUR 20 million balance sheet) start reporting from financial year 2025. Listed SMEs have a later timeline. EU subsidiaries of non-EU parent companies with significant EU revenue have their own entry point. We assess which threshold applies to your specific entity and what it means in practice.
We are a small company. Do any of these regulations affect us?
Directly, the formal scope thresholds for CSRD and CSDDD focus on larger companies. But the indirect effect on smaller businesses is significant and already being felt. Large companies in scope of CSRD must collect sustainability data from their supply chain, which means they pass those requests down to suppliers of all sizes. Banks and investors are increasingly asking for ESG information as part of credit and investment decisions. Customers in tender processes are including sustainability criteria. The Commission's voluntary SME reporting standard is specifically designed to help smaller companies respond to these requests in a proportionate way.
What is the Digital Product Passport and when does it apply?
The Digital Product Passport is being introduced through the EU Ecodesign for Sustainable Products Regulation. It will require products placed on the EU market to carry accessible digital information about sustainability, composition, repairability, and lifecycle characteristics. The specific requirements and timelines are being phased in by product category, starting with batteries and textiles. The practical implication for most companies is that they need to build internal product information systems and supplier data collection processes now, before the formal obligations arrive.
What exactly does EUDR require and does it apply to our business?
EUDR requires companies placing certain commodities and products on the EU market to demonstrate that they are deforestation-free and were produced in compliance with the relevant laws of the country of production. The commodities in scope are cattle, cocoa, coffee, oil palm, rubber, soya, and wood, and a wide range of derived products. The due diligence system requires a statement, a risk assessment, and traceability information at plot level. For large and medium operators, the obligation applies from 30 December 2026. For micro and small operators, from 30 June 2027.
How is your CBAM service different from what a customs agent handles?
A customs agent handles the import transaction and documentation. CBAM compliance requires considerably more than that: scope assessment across your import portfolio, supplier engagement to obtain embedded emissions data, methodology review for how those emissions are calculated, internal process design across procurement, finance, and sustainability functions, and preparation for annual declarations and certificate obligations. A customs agent does not coordinate any of those elements. We handle the CBAM compliance function end-to-end, working with your customs agent as part of the process where relevant.
Where should we start if we are new to this and not sure what applies to us?
The right starting point is a scope and applicability review: a structured assessment of which EU sustainability requirements apply to your business now, which are likely to affect you indirectly through customers or supply chain, and which will apply directly in the near future based on your size and sector. That review gives you a clear map of the landscape, a prioritised list of what to address first, and a realistic picture of what is actually required versus what is noise. That is how most of our engagements begin.

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