Extended Producer Responsibility (EPR) — packaging/WEEE/battery → European Union (CSRD + ESRS 2024) 🇪🇺
Directive 2022/2464 (CSRD) + ESRS Delegated Act + EFRAG + Taxonomy Reg 2020/852 · European Commission + EFRAG + ESMA + national supervisors · ESRS E1-E5 + S1-S4 + G1 + double materiality + XBRL + assurance
Extended Producer Responsibility (EPR) — packaging/WEEE/battery for European Union (CSRD + ESRS 2024) falls under Directive 2022/2464 (CSRD) + ESRS Delegated Act + EFRAG + Taxonomy Reg 2020/852 — authority European Commission + EFRAG + ESMA + national supervisors · program ESRS E1-E5 + S1-S4 + G1 + double materiality + XBRL + assurance.
Environmental & ESG Bar — ONEP-registered EIA/EHIA consultants, ISO 14001 lead auditors, GRI/SASB/TCFD reporters, ISAE 3000 assurance, ICVCM carbon-credit specialists.
European Union (CSRD + ESRS 2024) legal framework: Directive 2022/2464 (CSRD) + ESRS Delegated Act + EFRAG + Taxonomy Reg 2020/852 — enforced by European Commission + EFRAG + ESMA + national supervisors · program ESRS E1-E5 + S1-S4 + G1 + double materiality + XBRL + assurance. CSRD covers 50,000+ firms incl. non-EU parents with EU revenue ≥€150M + first wave 2024.
Workflow: scoping → baseline → impact → public hearing → approval → monitoring → annual report.
Extended Producer Responsibility (EPR) — packaging/WEEE/battery takes 90-270 working days at 285,000-885,000 บาท.
ESG/CSRD — 95+ SET-listed reports + 12 EU subsidiaries cleared ISAE 3000 limited assurance.
Coverage
How it works
- 1
Map Directive 2022/2464 (CSRD) + ESRS Delegated Act + EFRAG + Taxonomy Reg 2020/852
Thresholds + applicability + European Commission + EFRAG + ESMA + national supervisors requirements.
- 2
Baseline + survey
Field data + emission inventory + scope under ESRS E1-E5 + S1-S4 + G1 + double materiality + XBRL + assurance.
- 3
Filing + consultation
Submitted via European Commission + EFRAG + ESMA + national supervisors + public hearing.
- 4
Approval + permit
Permit / certificate + conditions + monitoring plan.
- 5
Monitoring + reporting
Annual report + audit + assurance + disclosure.
Frequently asked questions
Which law in European Union (CSRD + ESRS 2024)?
Directive 2022/2464 (CSRD) + ESRS Delegated Act + EFRAG + Taxonomy Reg 2020/852
Governing body?
European Commission + EFRAG + ESMA + national supervisors
Covered program?
ESRS E1-E5 + S1-S4 + G1 + double materiality + XBRL + assurance
Country notes?
CSRD covers 50,000+ firms incl. non-EU parents with EU revenue ≥€150M + first wave 2024.
Timeline?
90-270 working days.
Assurance level?
ISAE 3000 limited (default) or reasonable (CSRD 2028) + ISAE 3410 GHG.
Penalties?
EU CSRD €10M or 5% revenue · LkSG €8M · UK MSA public naming · Thai NEQA 1-5y imprisonment.