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EmpCo guideline - | Auditors warn of legal uncertainty regarding ...
Key FactsIDW warns of legal uncertainty over sustainability claims
Sep 16, 2026 · Reading time: ~45 sec.
Summary created with AI assistance · Source: lebensmittelpraxis.de
  • Melanie Sack warns of legal uncertainty, compliance burdens, and rising civil-law and compensation risks for companies.

  • The amendment transposes the European EmpCo Directive into German law and aims to protect consumers from misleading sustainability claims.

  • Future environmental claims to consumers are considered misleading without clear, publicly accessible, verifiable commitments in a detailed realistic implementation plan; independent external experts review it regularly.

  • The IDW published a question-and-answer paper on reviewing implementation plans, offering guidance on key interpretive issues.
  • New regulations on sustainability communications must not lead to meaningful sustainability communication declining in order to avoid legal risks or becoming a bureaucratic compliance exercise.
    — Melanie Sack, IDW spokesperson, on the impact of the UWG amendment on sustainability communication
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