ETERNA Sustainability Commitments
2026
CBAM and CSDDD readiness
As of January 2026, the era of liability has begun, with the CBAM actively pricing carbon and the CSDDD enforcing supply chain due diligence. The post says the company analyzes why the "Wait-and-See" strategy is now a financial risk and the shift from reporting to paying carbon taxes.
2026
Q1 executive actions
The post states that the 3 tactical moves every C-Level executive must make in Q1 are set out in the Strategic Outlook 2026, and that preparation time is up and execution time is now.
2026
Globally aligned reporting
2026 is described as a critical preparation year for listed groups, not just for compliance, but for building decision-useful, globally aligned sustainability reporting.
