4. a. Regulations

Module 1: Fundamentals of Sustainability in Hospitality 4. Regulatory Landscape 4. a. Regulations

Overview of the EU Sustainability Regulations covering both social and environmental aspects, alongside the specific targets and initiatives, and crucial regulatory directives aimed at enhancing corporate transparency, accountability, and sustainability practices.

Category	Regulation/Initiative	Key Features/Targets
Social Regulations	Social Pillar of the European Green Deal	– Ensures a just and inclusive transition to a sustainable economy – Protects citizens’ rights, promotes fair work, social protection, and inclusion
	Corporate Social Responsibility (CSR) Directive	– Encourages companies to integrate social, ethical, human rights, and consumer concerns into business operations
	EU Strategy for Sustainable and Circular Textiles	- Aims to improve working conditions in the fashion industry – Seeks to reduce the environmental footprint of textiles

Environmental Regulations	European Green Deal	– Strives for Europe to become climate-neutral by 2050 – Focuses on biodiversity, sustainable agriculture, clean energy, and a circular economy
	EU Taxonomy Regulation	– Establishes a classification system for environmentally sustainable economic activities
	Circular Economy Action Plan	– “Will reduce pressure on natural resources and will create sustainable growth and jobs” – Advocates for waste minimization and resource efficiency – Promotes recycling, reducing single-use plastics, and sustainable product policies
	Corporate Sustainability Reporting Directive (CSRD)	– Enhances the scope of sustainability reporting for companies – Requires detailed reporting on sustainability practices, impacts, and risks
	Corporate Sustainability Due Diligence Directive (CSDDD)	– Mandates companies to identify, address, and remedy their impact on human rights and the environment throughout their supply chain
Sustainability Reporting Standards	European Sustainability Reporting Standards (ESRS)	– Provides a comprehensive framework for sustainability reporting – Ensures consistency and comparability of sustainability information across the EU

EU Sustainability Targets	Climate Neutrality by 2050	– Aims to make the EU the first climate-neutral bloc by 2050
	2030 Climate Target Plan	– Targets a net reduction in greenhouse gas emissions of at least 55% by 2030, compared to 1990 levels
	Farm to Fork Strategy	– Targets fair, healthy, and environmentally friendly food systems – Includes goals to reduce pesticide use, increase organic farming, and cut food waste

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