Sustainability:
New Requirements for Environmental Claims (EmpCo Directive) – Another Area of Activity for the Profession

Starting 27 September 2026, new requirements will apply to the use of environmental and sustainability claims directed at consumers. These requirements are based on the European Empowering Consumers Directive (EmpCo, Directive (EU) 2024/825), which was implemented in Germany primarily through the Third Act Amending the Act Against Unfair Competition (UWG).

The new regulations are intended to better protect consumers from misleading sustainability claims (greenwashing) and to increase the reliability of such information. To this end, the requirements for environmental advertising and sustainability labels, in particular, are being tightened.

Focus on Claims regarding Future Environmental Performance

A key new provision concerns Section 5(3)(4) of the UWG, which addresses claims regarding future environmental performance. According to this provision, an environmental claim made to consumers regarding a future environmental performance (for example, a promise of carbon neutrality by a specific date) is considered misleading if it is not based on clear, objective, publicly accessible, and verifiable commitments set forth in a detailed and realistic implementation plan. In addition, the annex to the UWG, which lists prohibited business practices, has been expanded.

Review of the Implementation Plan opens up a new Area of Activity

The implementation plan must include measurable and time-bound goals as well as other elements necessary for implementation, such as the allocation of resources. It must also be reviewed regularly by an independent external expert, whose findings must be made available to consumers.

According to the legislative rationale, certified public accountants and auditors may also qualify as qualified experts.