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The Omnibus Law is a legislative package, definitively adopted on December 16, 2025. aiming to simplify several sustainability regulations including the CSRD directive on non-financial reporting and the CS3D directive on due diligence. 

By raising the applicability thresholds of the CSRD and reducing the scope of the duty of vigilance, the Omnibus package fundamentally transforms the regulatory landscape of sustainability in EuropeDo you want to understand the implications of this legislation, which affects thousands of businesses? Definition, revised thresholds, companies concerned, implementation schedule: ETERNITY Systems explains everything you need to know about the Omnibus law to anticipate its impacts.

The Omnibus Law in summary 

• The Omnibus Directive combines into a single initiative the revision of several key texts of the European Green Deal. aiming to strengthen the competitiveness of European companies by easing regulatory constraints.
• The text significantly raises the application thresholds of the CSRDThis effectively excludes the majority of companies that were initially targeted. The omnibus law could thus exempt up to 80% of the companies that were initially required to comply. 
• The duty of vigilance is also restricted : from now on, only companies with more than 5,000 employees and 1,5 billion euros in turnover remain subject to the CS3D directive.
• Stepping outside the mandatory scope does not necessarily exempt one from a sustainability strategy to be proven to stakeholders such as partners, banks and investors. 

What is the Omnibus Law? 

In European Union law, the term "omnibus" refers to a legislative instrument unique which allows the European Commission to simultaneously amend several existing texts in a single procedure.

The Omnibus Law of 2025 which aims to simplify, harmonize and adapt several measures of the 2021 European Green Deal, fits precisely into this logic, as it modifies in parallel:

• The CSRD directive (Corporate Sustainability Reporting Directive), which governs the extra-financial reporting of companies.
• The CS3D directive (Corporate Sustainability Due Diligence Directive), which imposes a duty of vigilance on human rights and the environment.
• The European Taxonomy Regulation, which classifies economic activities according to their sustainability.
• The carbon border adjustment mechanism (MACF/CBAM), which taxes imports based on their carbon footprint.

The "Omnibus I" law was definitively adopted by the European Parliament on 16th December 2025 and published in the Official Journal on February 26, 2026 with an entry into force scheduled for March 18, 2026. 

Why was the Omnibus Law proposed?

The central objective of the Omnibus Law responds to a strong demand, expressed by several Member States, to simplify European regulations on sustainability standards, to reduce the administrative and financial burden on businesses. 

However, many associations denounce this "simplification" which they consider a pretext to dismantle important social and environmental standards. 

Its adoption can be explained by three main factors: 

• An economic context under pressure : the Mario Draghi's report on European competitiveness, published in 2024, pointed to a “normative asphyxia” which would hinder the innovative capacity of EU companies in the face of American and Chinese giants. This report served as the intellectual foundation for the Omnibus project, advocating for a reduction and simplification of the European Green Deal. 

• A perceived gap with the United States and China: While the United States is embarking on a deregulation of its financial markets and China is not applying the same ESG standards, several European industrialists have warned of a risk of distortion of competition. 

• A request for simplification for SMEs and mid-sized companies: The CSRD sustainability reporting obligations, in their initial version (threshold of 250 employees), affected a large number of SMEs and mid-sized companies. Faced with the practical difficulties encountered during the first years of compliance, the Commission chose to broaden the scope of application with the Omnibus Law. For example, a mid-sized company with 400 employees operating in the industrial sector previously had to dedicate significant resources to producing a sustainability report compliant with ESRS standards. With the Omnibus Law, it would now be exempt from this binding obligation.

What are the impacts of the Omnibus Law on current regulations?

The Omnibus package affects the entire regulatory architecture of sustainability built by the European Union over the last five years by impacting the four normative pillars which are: 

• The CSRD

• the CS3D

• green taxonomy 

• the MACF. 

Impacts on the CSRD (Corporate Sustainability Due Diligence Directive)

Regarding the CSRD, the Omnibus package revises: 

• The application thresholds 

• The content of the ESRS standards 

• Establish the Value Chain Cap. 

The revision of the application thresholds 

On December 16, 2025, the European Parliament definitively adopted the revision of the CSRD, modifying the following applicability thresholds:

• Application thresholds have been revised upwards: Reporting obligations will now apply to companies with both 1,000 employees AND annual net revenue exceeding €450 million. These two criteria are cumulative. Listed SMEs will no longer be subject to the directive. The requirements will therefore primarily affect large companies. This reduces the number of companies concerned by approximately 80%. 

• The number of companies subject to CSRD reporting The number of companies in the European Union drops from approximately 50,000 to approximately 10,000. This excludes the vast majority of companies initially targeted by the CSRD directive from the mandatory scope. 

• Specific treatment for subsidiaries of non-European groups: For subsidiaries and branches of groups headquartered outside the European Union, the €450 million revenue threshold is now assessed at the level of each individual entity, and not at the consolidated group level. A European subsidiary of an American group will therefore have to analyze its own situation independently of that of its parent company.

• A voluntary alternative for companies that fall outside the scope: Companies with fewer than 1,000 employees that are no longer subject to the CSRD can choose to adopt the VSME standard (Voluntary Sustainability Reporting Standard for SMEs), a simplified and proportionate framework. Unlike the CSRD, the VSME does not require a dual materiality analysis, which significantly reduces the implementation burden.

• A delayed publication schedule for wave 2: For companies that remain within the scope of the new thresholds, often referred to as "wave 2," the first publication is postponed. The reports are expected in 2028, covering the 2027 fiscal year.

• A transitional exemption for companies in wave 1: Companies already subject to the CSRD (wave 1) that fall below the new thresholds are not immediately released from their obligations. A transitional exemption is planned for the 2025 and 2026 financial years, but its application remains at the discretion of Member States when transposing the directive into their national law.

• A lower ceiling on fines: The ceiling for financial penalties applicable in the event of non-compliance is lowered from 5% to 3% of global turnover. 

• A centralized digital tool to facilitate compliance To support businesses in this transition, EFRAG launched the " ESRS Knowledge Hub", a digital platform that centralizes ESRS and VSME standards, implementation guides, and a dedicated FAQ. It provides a single point of entry for any organization wishing to understand and apply the new reporting requirements.

The content of the ESRS standards 

ESRS (European Sustainability Reporting Standards) These are the technical standards that precisely define what a company must publish in its sustainability report. The Omnibus package simplifies the content of ESRS standards by reducing the number of mandatory data points by 60% and completely eliminating optional points. In concrete terms, these are indicators such as energy consumption in kWh, the rate of workplace accidents, the percentage of women in management bodies, or CO₂ emissions by scope. 

Furthermore, sectoral standards (applicable to specific industries such as textiles, oil or mining) are eliminated as obligations and replaced by simple voluntary implementation guidelinesFor example, a mining company will no longer be required to publish standardized data on environmental risks related to extraction. 

Companies also gain two new flexibilities: they may omit sensitive information (trade secrets, intellectual property)) or invoke a ground of "disproportionate burden". 

The European Commission has until 18 September 2026 to transform these proposals into an official delegated act, applicable to the 2027 and subsequent financial years.

The Value Chain Cap 

The Omnibus package also introduces the "Value Chain Cap" (value chain ceiling) which governs how large companies can collect data from their subcontractors to feed their own reporting. 

Concretely, The Omnibus law sets a threshold of 1,000 employees below which clients can no longer require their suppliers and subcontractors to transmit granular sustainability data. This "SME shield" aims to protect small businesses from an unintended regulatory cascade effect. For example, an agri-food group will no longer be able to contractually require its agricultural suppliers to transmit their ESG data through the regulatory channel.

The text goes even further, stating that any contractual clause requiring a supplier with fewer than 1,000 employees to provide data beyond the VSME standard is now subject to penalties. The impact on large companies is significant, as they will have greater difficulty in accurately documenting their indirect emissions (Scope 3), that is, the emissions generated throughout their supply chain.

The impacts on the CS3D, the directive on the duty of vigilance

The CSRD/CS3D Directive is based on a due diligence principle that requires large companies to identify, prevent, and remedy human rights and environmental abuses in their value chain. The Omnibus CSRD/CS3D Directive significantly reduces the number of companies involved and limits the scope of checks to the direct value chain.

These changes concern: 

• A drastically reduced scope of application The threshold has been raised from 1,000 to 5,000 employees and from €450 million to €1,5 billion in revenue. Only about 1,000 companies across the European Union remain affected, compared to the 15,000 to 20,000 initially anticipated. In France, this represents approximately 145 companies.

• Postponement of the transposition and application The "Stop the Clock" proposal, published in the Official Journal on April 16, 2025, formalizes the one-year postponement of the deadline for transposing and implementing the CSDDD (Convention on Sustainable Development and Sustainable Development). The latter will begin in July 2028.

• The scope of the checks Companies would no longer be required to identify risks across their entire value chain (supply chains, second- and third-tier subcontractors, and beyond). Instead, companies must first conduct a scoping exercise across their entire value chain to identify areas where negative impacts are most likely to occur. They must then carry out an in-depth analysis only in these areas, prioritizing their direct Tier 1 partners if necessary. Risks furthest down the supply chain, often the most serious, such as forced labor in mining or agriculture, would therefore fall outside the scope of mandatory due diligence.

• The accountability mechanisms Initially, the CS3D provided for a harmonized civil liability regime across the European Union, allowing victims of harm to sue multinational corporations in European courts under common rules. The Omnibus Package eliminates this harmonized regime and leaves each Member State to its own national law. This means that the applicable rules and conditions of access to justice vary from country to country, which can complicate matters for victims.

• The climate transition plan The Omnibus Law removes the requirement for companies subject to the CS3D (Sustainable Development and Sustainable Development Contract) to implement a concrete climate transition plan aligned with the Paris Agreement. In the initial version of the CS3D, companies had to demonstrate how their strategy would contribute to limiting global warming to 1,5°C. Following the Omnibus Law, they simply need to indicate whether they have defined such a plan, without any obligation to implement it.

• A less intensive monitoring schedule: The monitoring frequency for the vigilance system is changing from annual to five-yearly. Companies will have to reassess their approach every five years instead of annually, which reduces the operational burden associated with the ongoing management of the system.

• Specific thresholds for franchises and licenses : the final text introduces appropriate thresholds for companies operating via franchise or licensing agreements by bringing them into the scope of the CS3D as soon as they reach 75 million euros in royalties and 275 million euros in turnover, in order to prevent this economic model from being used to circumvent due diligence obligations.

The impacts on the European green taxonomy

The European taxonomy is a classification system that makes it possible to determine whether an economic activity is “green” or not.To function, this system requires companies to publish accurate data on the proportion of their activities aligned with European climate objectives.

With the Omnibus LawTaxonomic reporting becomes optional for SMEs and companies that fall outside the new scope of the CSRDIn other words, these companies are no longer required to declare whether their activities are aligned with the taxonomy or not.

This development could reduce the amount of data available to investors wishing to direct their capital towards sustainable activities.

The impacts on the MACF (carbon border adjustment mechanism)

The MACF (Carbon Border Adjustment Mechanism), also called CBAM (Carbon Border Adjustment Mechanism), applies to importers of certain products (steel, cement, aluminum, etc.) to balance carbon costs between European and foreign producers. 

As part of the Omnibus I package, a separate regulation (EU 2025/2083), adopted on October 8, 2025, simplifies this mechanism by introducing a de minimis threshold set at 50 tonnes per importer per year. Below this threshold, importers are completely exempt from MACF obligationsDeclaration and purchase of certificates included. This measure exempts approximately 90% of importers, primarily SMEs and individuals. Large importers remain within the scope of the mechanism, and 99% of covered emissions remain subject to the scheme.

Which companies are affected by the Omnibus Directive?

The Omnibus Act concerns companies that remain within the scope of the CSRD (companies with more than 1,000 employees and €450 million in revenue) and CS3D (more than 5,000 employees and €1,5 billion in revenue). These are mainly large multinationals and large listed groups.

Non-European companies are also affected if they reach these new revenue thresholds on the European market

Companies that fall outside these parameters will no longer be required to produce a sustainability report. However, they can choose to use the VSME (Voluntary Sustainability Reporting Standard for SMEs) to structure their this commitment and meet the expectations of their partners and investors.

What is the implementation schedule for the Omnibus Law?

The Omnibus Law followed a precise chronology, structured around European institutional steps and future application dates for businesses. Currently, the Omnibus Law has indeed been adopted, on December 16, 2025, following nine months of negotiations between the Parliament, the Council, and the European Commission.

How to implement the new provisions of the Omnibus law?

The Omnibus Law has been successfully passed, and even if some companies are now exempt from mandatory non-financial reporting, this does not mean they are completely exempt. Business partners, banks, and investors will continue to expect reliable and structured sustainability data. To navigate this regulatory environment effectively, we recommend: 

• To adopt the VSME standard 

• To conduct a simplified dual materiality analysis
  
• To draw inspiration from companies already committed 

Adopting the VSME standard as a starting point 

For companies that fall outside the mandatory scope of the CSRDThe VSME standard constitutes the recommended reference framework. Developed by EFRAG and officially adopted by the European Commission, this voluntary standard is proportionate to the resources of SMEs and mid-sized companies because it covers essential environmental, social, and governance indicators without imposing dual materiality analysis or the certification requirements specific to CSRD.

• On the one hand, it allows an SME to structure its CSR approach progressively, starting with a basic module and then evolving towards a complete module when its maturity allows.

• On the other hand, she protects her because large clients subject to the CSRD cannot legally require their suppliers with fewer than 1,000 employees to provide data beyond what is stipulated in this framework. 

For example, an ETI with 600 employees can structure its first sustainability report using the basic module of the VSME, then move to the full module when its CSR maturity allows it.

Conducting a simplified dual materiality analysis 

Dual materiality answers two questions: 

• What environmental and social issues affect my company's performance? 
• Conversely, what impact does my activity have on the environment and society?

Before the reform, this analysis required reviewing an exhaustive list of indicators, often long and complex to process without dedicated resources. The new "top-down" approach reverses the logic : we start from the company's business model and work our way up to the issues that are really relevant to it, rather than covering everything by default. 

For example, a transport company will start from its dependence on fuel and its CO₂ emissions to identify its priority climate issues, without having to analyze in detail themes that are not closely related to its activity such as water management or biodiversity.

This streamlined approach allows efforts to be prioritized where they have the most value,without mobilizing disproportionate resources.

Drawing inspiration from companies already committed 

Companies that were already reporting under the CSRD before Omnibus have accumulated experience This is invaluable for data collection, report structuring, and dialogue with auditors. Observing their practices through published reports, sector feedback, or professional working groups allows you to anticipate the expectations that will be transmitted via the value chain and adapt your own approach accordingly.

Omnibus Law: simplification or a step backward for sustainability?

The Omnibus Law has now been adopted and it tangibly reduces the administrative burden on tens of thousands of European companies., and responds to a real demand for simplification expressed by SMEs and mid-sized companies facing reporting obligations that were too difficult to absorb. 

But by reducing the scope of the CSRD by 80% and limiting the duty of vigilance to around 1,000 companies, the European Union: 

• Mechanically reduces the amount of sustainability data available.
• Weakens the traceability of supply chains.
• It weakens the tools available to investors to direct capital towards truly sustainable activities.

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Companies that fall outside the mandatory scope are not exempt from a sustainability strategy: their partners, banks and customers will continue to expect concrete evidence of this.

Please note

ETERNITY Systems We offer concrete solutions to help businesses meet these challenges: monitoring and managing reusable packaging, material traceability, centralizing ESG data, and automating regulatory reporting. By transforming sustainability constraints into operational levers, we help every organization, regardless of its size, commit to a sustainable responsibility approach.

FAQ

What is an Omnibus Bill? 

An omnibus bill is a single piece of legislation that simultaneously amends several existing laws or directives. In European law, this is a tool used by the Commission to revise regulations covering different areas in a single procedure. The 2025 Omnibus I package is an example, as it simultaneously amends the CSRD, the CS3D, the green taxonomy, and the carbon border adjustment mechanism.

What are the next steps for the Omnibus Law?

The Omnibus I Directive was adopted by the European Council on 24 February 2026 and published in the Official Journal of the European Union on 26 February 2026. It has therefore entered into force. The next steps are transposition by the Member States, with two separate deadlines: no later than 19 March 2027 for the provisions relating to the CSRD, and no later than 26 July 2028 for those relating to the CS3D. In parallel, the European Commission will publish in June 2026 the delegated acts specifying the revised content of the ESRS standards, which define in concrete terms what companies remaining within the scope will have to report.

Does the Omnibus Law abolish the European Green Deal?

No, the Omnibus law does not abolish the European Green Deal.The European Union's major climate objectives—carbon neutrality by 2050 and a 55% reduction in emissions by 2030—remain in force and are not called into question by this legislation. What the Omnibus Law modifies is the scope of companies required to report on their sustainability efforts.

Are there any penalties planned for companies that do not comply with the Omnibus CSRD directive? 

Yes, sanctions remain in place for companies that remain within the scope of the CSRD and do not comply with their reporting obligations.Each Member State defines the procedures and amounts in its national law during transposition. For companies that fall outside the new mandatory scope, no regulatory sanctions apply, but the lack of reporting can have commercial and financial consequences, particularly regarding access to financing or public procurement.

Reusing packaging is a circular economy system where packaging is designed to be used multiple times for the same purpose, instead of being discarded after a single use.
By preserving the function of the object rather than just its material, reuse is placed at the top of the hierarchy of waste treatment methods. Reusing packaging also responds to a range of legislation. such as the AGEC law or the European PPWR Regulation and the rise of CSR expectations for companies in the agri-food, logistics and mass distribution sectors.

ETERNITY SystemsWith its 30 years of expertise in industrial washing and circular logistics, we give you all the keys to understand, choose and deploy reusable packaging.

Reusable packaging in summary

• Reusable packaging remains a product throughout its entire lifecycle.that is to say, it is designed from the outset to accomplish several dozen, or even several hundred rotations, that is to say, several complete cycles of use of the packaging without losing its function.
• The AGEC law requires companies to reach 10% reused packaging by 2027, with reporting obligations from 10,000 units placed on the market.
• Reuse, beyond the choice of packaging, also implies an organized circuit collection, transport, industrial washing, quality control and traceability which mobilizes the entire value chain.
• By extending the lifespan of packaging, reuse mechanically reduces the consumption of raw materials.greenhouse gas emissions and waste production. From an economic perspective, the more a package is recycled, the lower its unit cost becomes, making it a lever for sustainable competitiveness for companies, with a measurable impact on their costs and carbon footprint.

What is reusable packaging?

Reusable packaging is, according to the environmental code, packaging: " designed, created and placed on the market to be able to complete several journeys or rotations during its life cycle by being refilled or reused for the same purpose for which it was designed. »

In practical terms, this means that the packaging is "reusable" by design.because it was designed, created and put on the market to perform multiple rotations. It then becomes "reused" at the time of its second use, once it has been washed, checked and used again for a purpose.

It is this ability to to complete several rotations without losing its primary function which distinguishes reusable packaging from single-use packaging or packaging that is simply recyclable, because it does not become waste, it retains its status as a product throughout its life cycle.

What is the difference between reusable, reusable and recyclable packaging?

Packaging reuse differs from recycling, which requires the destruction of the material, and from repurposing, which legally applies to an object that has already acquired the status of waste.

• Reusing packaging : reuse refers to the repeated use of packaging for the same purpose for which it was originally designed. without it ever becoming legally considered waste. identical. For example: a returnable glass bottle brought back to the store, washed in a specialized center, then refilled with the same beverage is a reuse of packaging.

• Packaging recycling Recycling is a recovery process where packaging, now waste, is physically destroyed to extract its contents. the raw material, which will then be transformed to create a new object.For example: A discarded glass bottle, crushed into cullet, then melted in a furnace at 1550°C to mold a brand new bottle is packaging recycling.

• Reusing packaging Reuse specifically concerns packaging that has initially acquired the status of waste (discarded by its holder) before being recovered to be used againIt falls somewhere between reuse and recycling in terms of impact, as it requires end-of-life management before being put back into circulation. For example: A used container deposited at a waste disposal center that is recovered, cleaned, and reconditioned for reuse is packaging reuse.

Reusable packaging is the the most virtuous form circular economy for packaging because it avoids any transformation of matter and minimizes energy consumption related to reprocessing or remanufacturing.

What are the different forms of packaging reuse?

The reuse of packaging is organized according to two main channels:

• Packaging intended for end consumers
• Packaging used in professional circuits.

For household packaging

For household packaging, that is, packaging intended for the end consumer, there is 3 forms of packaging reuse :

• Pre-packaged with return (or reuse by the professional) Here, the consumer buys a product sold in packaging designed for reuse. Once the product is consumed, the consumer returns the empty packaging to a collection point (store, collection point); this is often called a deposit system. The packaging is then collected by a professional for transport, industrial washing, inspection, and refilling.

• Bulk or reuse by the consumer : here the products are sold without primary packaging, that is to say the consumer brings his own clean container to the store or buys a reusable one on site and he chooses the exact quantity of product he wishes to buy and fills his own container.

• Home charging Here, the consumer keeps a sturdy main container (called the “parent” container) at home and buys refills to keep it topped up. The refill is often a lighter or more flexible container not designed for standalone use, but it helps extend the lifespan of the main container.

To be effective, theReuse systems require consumer engagement in order to guarantee high return rates of packaging, often exceeding 90% in well-established systems.

For professional packaging

In the professional field, Reusing packaging takes four forms depending on the organization of the flows and the actors involved:

• The closed loop The packaging circulates within the same company or group of actors. A supplier delivers to its customers, then collects its packaging for reuse.

• The open loop Packaging (such as standardized crates) circulates between several different companies and actors (producers, distributors), which maximizes the rate of use and reduces the cost per rotation.

• Outsourced packaging management : a specialized company, such as ETERNITY SystemsThe company manages the entire cycle for its clients: providing packaging, collection, washing, quality control, repair, and redistribution. This model allows businesses to benefit from reuse without investing in their own infrastructure.

• Shuttle packaging : designed for regular back-and-forth movement between two fixed points, such as a factory and a distribution center, these packages are optimized for repetition and traceability.

What types of packaging can be reused?

Even if it exists a few exceptions, almost all of the industrial and commercial packaging can be reused; the main ones are:

• Primary food packaging like glass
• Industrial and transport packaging like pallets
• Logistics and e-commerce packaging like cardboard.

According to ADEME2,75 billion reusable packages of all types were placed on the market in France in 2024, representing a reuse rate of 1,82%. eligible for reuse, Packaging must be designed from the outset to withstand multiple rotations. (transport, industrial washing, filling) and maintain its physical and sanitary integrity

Primary food packaging

Those are packaging in direct contact with the food productTheir reuse is subject to strict health requirements, carried out in approved washing centers.

• Glass bottles Glass is the most commonly reused material because it is inert (no particle migration), washable, and infinitely recyclable. In Germany, reusable bottles represent 72% of beverage bottles placed on the market.

• Gastronorm containers in stainless steel or food-grade plastic These packages are designed to be robust and withstand hundreds of tunnel wash cycles. These packages are at the heart of the program. Re-uz for ETERNITY dedicated institutional catering.

• Hard plastic lidd trays : these are essential packaging for large retailers. ETERNITY with other partners developed the MAY-A solution, a reusable tray intended to replace single-use trays on supermarket shelves.

• Reusable cups : for events, festivals, and catering spaces. ETERNITY ensures the washing of thousands of cups per event for partners like Run for Planet.

• Industrial buckets and drums These are, for example, packaging for dairy products, fats, sauces, bulk ingredients which are very present in the food industry.

Transport and logistics packaging

Those are the packages which protect and move products between stages of the supply chain.

• Rigid plastic crates and containers (Polyethylene, polypropylene): These packages are used extensively in the food industry, large retailers, and logistics. They can withstand 50 to 150 rotations depending on the model, making them one of the most cost-effective reusable packaging options.

• Plastic pallets and reinforced wooden pallets : they are reusable over several years with regular maintenance, especially the plastic pallet which is more homogeneous and easier to wash.

• Industrial boxes and containers (IBCs, stackable containers): these containers are particularly suitable for transporting fluids, liquid raw materials or bulk products.

• Rolls and handling trolleys They are used in e-commerce distribution and logistics for moving goods between warehouses and delivery points. Their reuse generally takes place within closed loops between logistics partners.

E-commerce packaging and logistics

E-commerce packaging These are the containers used to ship online orders directly to the end consumer: parcels, boxes, padded envelopes, cushioning.

For the reuse of these packages, the e-commerce merchant uses the parcels normally to prepare its orders, then a deposit and collection system ensures the return of the packages to a warehouse, their reconditioning, and their re-circulation for a new shipment.

How does a reusable packaging circuit work?

Reusable packaging is not just a product; it also requires the implementation of a... a complete logistics system involving the mobilization of the entire value chain:

• Manufacturers
• Marketers
• Distributors
• Reuse operators
• Consumers.

An industrial reuse process for packaging is therefore based on 5 key steps:

Step 1 — Use and Collection

The packaging is used by the client company, then collected empty at the end of the cycle. Depending on the model, collection is organized via a return system: in-store collection point, deposit, 1-for-1 exchange, or collection by the delivery person on a subsequent route.

Step 2 — Transport and sorting

The empty packaging is collected and transported to the washing center.Reverse logistics, meaning trucks returning loaded with empty packaging from delivery sites, helps limit empty journeys and reduce the carbon footprint of transport.

Step 3 — Regulated industrial washing

The collected packaging is transported to an industrial washing center. This is the key step that guarantees hygiene, regulatory compliance, and the longevity of the packaging. At ETERNITY SystemsThe washing process follows specific protocols. QHSE strict standards adapted to each type of packaging and each sector (food processing, pharmaceuticals, logistics). The parameters controlled include:

• The temperature and duration of the wash cycle.
• The concentration and nature of the detergents (validated for food contact if necessary).
• Rinsing and the absence of chemical residues.
• Water consumption: our closed-loop systems allow us to reuse more than 70% of the water consumed.

Step 4 — Quality control and repair

After washing, each package is inspected. : physical integrity, absence of microbiological contamination, aesthetic condition. Damaged packaging is either repaired (welding, parts replacement), or removed from the loop and directed towards recycling.

Step 5 — Re-entry into circulation and traceability

The cleaned and validated packaging is returned to the customers or to the pooling stock (a shared stock of reusable packaging distributed among several companies or stakeholders in the same sector). Each batch is tracked to guarantee compliance and allow monitoring of the number of rotations. This traceability is essential for the CSR reporting and regulatory compliance.

What are the regulatory requirements for reusable packaging?

The implementing decree of The Anti-Waste Law for a Circular Economy sets binding thresholds for producers who place packaging on the French market:

• 5% of packaging is reusable in 2023
• 10% of packaging is reusable in 2027

Decree No. 2022-507 of April 8, 2022 adopted pursuant to the AGEC law, specifies the methods for implementing these objectives through two distinct obligations:

• The obligation to declare the reuse rate Since 2024, all companies that place at least 10,000 units of packaged products on the market must declare their reuse rate annually, based on the previous year's data. This obligation applies regardless of turnover.

• The obligation to reach minimum proportions of reused packaging In addition to the declaration, companies exceeding the threshold of 10,000 units must also reach a minimum rate of reused packaging, the level of which varies according to their turnover and evolves gradually until 2027. In 2027, all producers concerned must reach at least 10% reuse, regardless of their size.

Furthermore, since January 1, 2023, any takeaway food professional with with at least 20 seats establishments are required to provide reusable tableware such as cups, cutlery, and plates. Failure to comply with this requirement is punishable by a fine of €1,500 (€3,000 in case of repeat offense).

Companies must declare their packaging data to ADEME In order to comply with reuse regulations, the obligation to declare reusable packaging applies to all producers, including importers, who place products on the market. The declaration must include the number of reusable and single-use packages in order to calculate the reuse rate.

The advantages of reusable packaging

The benefits of deploying reusable packaging are both environmental and economic:

• From an environmental perspective, Reuse drastically reduces resource consumption and greenhouse gas emissions because manufacturing new plastic packaging generates approximately 2 kg of CO₂ per kg of plastic produced. For example, a reused glass bottle becomes more environmentally friendly than a single-use bottle from the fourth use onwards, and can generate up to 79% of greenhouse gases less and consumes 76% less energy over its entire life cycle.

• From an economic and strategic point of viewReuse allows companies to reduce their costs of purchasing new packaging and to secure their supplies. This model also promotes local economic activity by creating jobs that cannot be outsourced, dedicated to collection, sorting, and industrial washing.

ETERNITY Systems : the industrial partner for packaging reuse

For more than 30 years, ETERNITY Systems We support companies in the agri-food, logistics, retail, and catering sectors with the washing of reusable packaging. We have processed over 7 billion reusable packages, a figure that testifies to our industrial expertise and the trust our clients place in us.

• Industrial washing plastic crates, food-grade containers, buckets, glass bottles, gastronorm containers, cups, trays and pallets — with QHSE protocols adapted to each sector and each material
• Dedicated logistics : collection of used packaging, sorting, transport and forwarding to your sites, including internationally (France, Spain, Quebec).
• Packaging repair Our teams repair damaged packaging (welding, replacing parts) to extend its lifespan and delay its removal from the loop.
• Digital traceability: tracking each batch from its departure from the customer until it is put back into circulation
• Program Re-uz for ETERNITY : a solution dedicated to institutional catering for washing gastronorm containers and reusable tableware, with a site to be inaugurated in Blanquefort in 2025
• Automated glass sorting in Germany In January 2026, ETERNITY Systems acquired, a German company specializing in the automated sorting of glass bottles and crates for the beverage industry. This acquisition naturally complements the expertise ofETERNITY in industrial washing.

At ETERNITYWhat makes the difference and positions us as an industrial partner in reuse is our ability to manage the entire cycle, from collection to recirculation, including sorting, washing, repair, and traceability of packaging. We are a industrial partner for reuse, not just a cleaning service provider.

Do you want to assess the potential of reuse in your operations? Contact us ETERNITY Systems for an audit of your packaging flows and an estimate of your potential savings.

Glass has a unique property, as it is 100% recyclable and infinitely recyclable without ever losing its physical or chemical characteristics. Glass sorting consists of separate glass packaging from other waste to allow for their recycling or reuse. In practice, this involves depositing bottles, jars and flasks in glass recycling bins or glass containers.
Whether you are a conscientious individual or an industrialist looking to structuring its reuse sectorGlass sorting is a crucial challenge for the future. This includes information on collection methods, recycling, packaging reuse, environmental and regulatory issues, and best practices for both individuals and professionals. ETERNITY Systems explains everything you need to know about glass sorting.

Glass sorting in summary

● Glass is 100% recyclable and infinitely reusable. without losing its qualities and without adding any raw materials.
● Glass collection is mainly carried out via Voluntary Drop-Off Points (PAV) also called glass recycling bins.
● Recycled glass (cullet) helps reduce CO₂ emissions and to save on raw materials.
● Reusing washed glass bottles is even more virtuous than recycling.

What is glass sorting?

Glass sorting involves separating glass packaging from other household waste. to allow for their recycling or reuse. Glass has the particularity of having perfect circularity, as it is 100% recyclable and infinitely so, without ever losing its physical or chemical characteristics.

Indeed, a recycled glass bottle can become a new bottle in just 30 days, and this process can be repeated indefinitely. Glass sorting therefore allows to save the raw materials needed for its manufacture such as sand, limestone and sodium carbonate.

What types of glass can be recycled in glass containers?

Only packaging glass can be deposited in glass recycling bins. This type of glass represents the majority of bottles, flasks, jars and containers used on a daily basis.

Glasses accepted in glass containers

There are 4 main types of glass packaging that must be placed in glass recycling bins:
- The glass bottles (wine, water, fruit juice, oil, vinegar)
- The glass jars (preserves, jams, pickles)
- The glass jars (yogurts, dessert creams, mustard)
- The glass bottles (empty perfumes, cosmetics, and medicine bottles)

These packages are made of soda-lime glass whose composition allows their recycling in glass furnaces without altering the quality of the recycled glass.

Glasses are prohibited in glass recycling bins

Certain types of glass should never be thrown into glass recycling containers, as they have a different chemical composition that disrupts the recycling process:

- The glassware (Plates, drinking glasses, dishes): These items are made of tempered or borosilicate glass and are incompatible with packaging glass recycling. They must be disposed of in the household waste bin or taken to a recycling center.
- The Pyrex glass and ceramic glass Used for cooking, these technical glasses have a very high melting point which prevents their integration into the classic recycling process.
- The Cristal Containing lead, crystal is strictly prohibited in recycling channels due to its metallic contamination.
- The Mirrors and windows : these flat glasses are chemically treated and must be taken to a waste disposal center.
- The light bulbs and neon tubes : they contain hazardous substances and fall under a specific collection system.

Introducing these incompatible glasses into glass recycling bins creates "infusibles," that is, solid particles that do not melt during remelting and weaken the new glass bottles produced.

How does glass collection work in France?

Glass collection in France is based on two systems:

- The Voluntary Drop-Off Points (PAV)commonly called glass bins or glass containers.
- The door-to-door collection.

The Voluntary Drop-Off Point (PAV)

With approximately 205,000 collection points spread across the entire French territoryGlass recycling bins (PAVs) are freely accessible glass containers installed in public spaces where citizens voluntarily deposit used glass. PAVs account for 90% of glass collection and offer several advantages:

- The optimal quality of the collected glass : the PAV limits contamination by other waste, guaranteeing a purity rate of over 95%.
- High-performance reduced treatment costs : according to ADEME, the treatment of glass collected in PAV costs around €75/tonne, compared to €715/tonne for plastics.
- An experienced management permanent accessibility Citizens can drop off their glass 24/7 (while respecting quiet hours, generally between 7am and 10pm).
- Thelogistics optimization Collection trucks only come when the bins are full, thus reducing transport costs and carbon footprint.

Door-to-door collection (PAP)

Door-to-door collection involves providing residents with an individual glass recycling bin, which is emptied regularly by the collection services. This system remains marginal in France for glass, mainly due to:

– Risk of contamination: glass collected in PAP often has a higher rate of impurities (other waste mixed in by mistake).
– Higher logistical costs: regular collection rounds increase the expenses of local authorities.
– The need for sorting centres: unlike PAV where glass is directly transported to glassworks, PAP requires an additional sorting step.

What happens to the glass after it goes in the glass recycling bin?

Once collected in glass recycling bins, packaging glass begins a transformation process to become cullet, which is recycled glass ready to be remelted. This industrial process involves several steps to guarantee the purity and quality of the recycled glass.

The stages of glass recycling

- Collection and delivery : glass is collected in glass bins and then transported to a specialized processing center.
- Mechanical sorting : the glass is freed from metallic elements (capsules, stoppers) using magnets and eddy current separators.
- Optical tri-optics : laser sensors detect and eliminate the "infusibles" (ceramics, porcelain, stoneware) which cannot melt with the glass.
- Grinding : the glass is crushed into small pieces to obtain cullet.
- Secure your structural assessments : the calcine is analyzed to guarantee its purity (metal content < 5 g/tonne, infusible content < 50 g/tonne).
- Fusion : the cullet is melted at 1,550 °C in the furnaces of the glassworks, mixed with virgin raw materials if necessary, to manufacture new packaging.
- Conception : molten glass is molded to create new bottles, jars or flasks.

This process allows used glass to be transformed into new packaging in just about 30 days., thus perfectly completing the circle of der Kreislaufwirtschaft. According to the roadmap for decarbonizing the glass industry published in June 2023The French glass industry emits 2,7 million tons of CO₂ per year. To address this challenge, the government and the glass industry have committed to reducing these emissions by 0,81 million tons of CO₂ by 2030, representing a decrease of 30%.

What is the state of glass waste in France in 2026?

France is among the European leaders in glass recycling.with solid infrastructure and good collection performance. The network of collection points is dense, the infrastructure is efficient, and citizens have a strong commitment to selective sorting.

The next steps for France consist of strengthen urban collection, accelerate the development of reuse, and generalize the deposit systems to reach the total collection target set for 2029.

here are some key figures To get an overview of the glass industry in France:

- France is the 2nd largest European producer of glasswith a production of approximately 5 million tonnes per year
- 84% : the recycling rate of household glass packaging in France, one of the best in Europe.
- In 2017, 227,000 tonnes of glass packaging were reused. (of which 220 kt by restaurant owners)
- 2,6 million tonnes : the quantity of packaging glass placed on the French market each year.
- 2,3 million tonnes : this is the volume of glass packaging actually recycled in 2024. This represents approximately 91 75cl bottles recycled per second.
– The glass travels on average 230 km to be collected and recycled
- 100% : the national objective for glass collection by 2029, set by the 2019 Glass 100% solutions charter.
- 81% of French people declare that they sort their glass packaging
- 75% of French people are satisfied with the glass collection system
- 99,8% Recycled glass comes from PAVs
- 10% of packaging reused by 2027 for producers and distributors.
- 15% discount packaging waste by 2040.

What does glass reuse consist of?

Glass reuse involves collecting, washing and reusing glass packaging (bottles, jars, flasks) without destroying them, unlike recycling which requires crushing and remelting the glass at 1550°C to make new containers.

In concrete terms, if we take the example of a reused bottle, it is:

– Collected,
– Sorted,
– Industrially washed
– Controlled
– Put back into circulation for a new use.

Automated sorting

LAutomated sorting is an industrial process which uses advanced technologies (optical sensors, artificial intelligence, high-definition cameras) to automatically identify, separate and eliminate bottles that do not conform to reuse.

To reuse glass on a large scale, automated sorting is a crucial step before washing, and it is with this in mind thatETERNITY Systems recently acquired CLS – Cleanway Logistics Solutions GmbH (now Circular Logistics Solutions), a German specialist in automated bottle sorting and circular logistics, which sorts up to 40,000 bottles per hour with an accuracy of 99,8%.

Industrial washing

Industrial washing refers to an automated and certified process that thoroughly cleans reusable packaging according to strict sanitary standards. Once sorted by the CLS systems, the compliant bottles enter the industrial washing centers where ETERNITY Systems has been deploying its expertise for almost 30 years.

This combination of automated sorting and industrial washing allows companies to:

- Reduce their carbon footprint by 75% compared to recycling (from the fourth rotation onwards)
- Reduce their packaging supply costs
- To guarantee full sanitary compliance according to the strictest agri-food standards.

Glass reuse impact simulator

How to optimize glass sorting in the workplace?

Companies in the restaurant, hotel, distribution, and industrial sectors generate significant volumes of glass waste that must be sorted not only to reduce costs and improve compliance with European standards, but also to maximize its value. CSR commitment.

Several actions can enable professionals to optimize glass sorting for their business:

- Auditing the flows : it is a matter of precisely identifying the volumes of glass generated per site in order to determine the needs for collection and glass recycling bins.

- Install dedicated containers near production areas : set up visible and easily accessible glass bins for the teams (kitchen, bar, break room).

- Train the employees Raising employee awareness of sorting guidelines, such as the prohibition of throwing away dishes, the removal of caps and capsules, etc., is crucial. Annual awareness sessions and visual aids displayed near collection points can reinforce the adoption of good practices.

- Form partnerships with specialized service providers : working with actors like ETERNITY Systems for collection, washing and reusing containers Glass management allows companies to outsource their glass management professionally while helping them achieve regulatory compliance. The advantage is that these providers also supply traceability data necessary for CSR reporting.

- Digitize and trace the flows : digital traceability tools (RFID chips, QR codes) make it possible to monitor in real time the life cycles of reusable packaging, to accurately count the volumes sorted and recycled, and to automatically generate the reports necessary for carbon footprints and CSR objectives.

- Prioritize reuse Choosing reusable and washable bottles over single-use packaging is a more environmentally friendly alternative to systematic recycling, as it avoids the energy required to remelt glass. A reused bottle becomes more environmentally sound than recycling from the fourth use onwards, allowing companies to reduce their packaging costs while showcasing their environmental commitment to their customers.

By adopting proper sorting habits, prioritizing bottle reuse, and respecting collection guidelines, everyone can contribute to strengthening the glass recycling sector and boosting the circular economy. For businesses, optimizing glass management also represents an opportunity to reduce costs, comply with regulations (AGEC, PPWR, EPR EIC), and enhance their CSR commitment.

ETERNITY Systems supports professionals in this transition by offering complete solutions for the collection, washing and reuse of glass packaging.

FAQ

Where should I throw away broken glass?

Broken glass (windows, mirrors, broken bottles) should never be placed in glass recycling bins for safety reasons. It can injure collection and sorting workers. Broken glass should be disposed of in the household waste bin, carefully wrapped in paper or cardboard.

Where should I dispose of glass jar lids?

Metal lids and caps should be placed in the yellow recycling bin reserved for lightweight packaging. (plastics, metals). If you forget to remove the lids before throwing your jars into the glass recycling bins, the cullet treatment centers are equipped with magnetic separators that will mechanically extract them.

Where should I throw away glassware?

Glassware (plates, dishes, drinking glasses, salad bowls) must be thrown in the household waste bin or taken to a waste disposal center. It should never be thrown into glass containers because their presence in glass bins creates "infusibles" which disrupt recycling and weaken new bottles.

Which types of glass are not recyclable?

Dishes (plates, drinking glasses, serving dishes), Pyrex and ceramic hobs, crystal, mirrors and glass panes, as well as light bulbs and fluorescent tubes, are not recyclable.They must be thrown in the household waste or taken to a waste disposal center.

Which companies are affected by the obligations to reuse glass?

Reuse obligations mainly concern beverage producers, importers and distributors (breweries, wineries, mineral water producers, distilleries), as well as those in the restaurant, hotel, and food distribution sectors. Companies generating significant volumes of glass packaging must therefore structure their reuse channels to meet these regulatory deadlines.

What is the difference between recycling and reusing glass?

Recycling involves crushing the glass into cullet and then remelting it at a temperature of 1,550°C to manufacture new packaging.requiring significant energy. Reuse involves industrially washing the bottles for reuse as is, without any transformation.

The CFIA trade fair (Crossroads of Suppliers to the Agri-Food Industry)This is THE unmissable event for the agri-food industry in Europe. CFIA Rennes 2026 will bring together more than 2,000 exhibitors and thousands of professionals from March 10 to 12, 2026 at Rennes Parc Expo.

For its 29th edition, the CFIA 2026 allows you to meet the main suppliers in the sector, discover new technologies and learn about the key trends shaping the future of the agri-food industry.

Are you planning to visit the CFIA Rennes 2026 trade fair? Discover all the essential information: presentation of the trade fair, target audiences, reasons to visit and practical advice to prepare your visit.

Practical information: dates, times and location

CFIA Rennes 2026 will be held over three consecutive days at Rennes Parc Expo.

● Dates Tuesday 10, Wednesday 11 and Thursday 12 March 2026

● Opening times :

o Tuesday, March 10: from 8:30 a.m. to 18:00 p.m.

Wednesday, March 11: from 8:30 a.m. to 18:00 p.m.

o Thursday, March 12: from 8:30 a.m. to 17:00 p.m.

● Address Rennes Parc Expo – 2 La Haie Gautrais CS 27 211, 35172 Bruz Cedex

CFIA Rennes 2026 in summary

● The CFIA Rennes 2026 trade fair will be held from March 10 to 12, 2026 at Rennes Parc Expo, in Bruz.

● The event will bring together more than 2,000 exhibitors. and professionals in the agri-food industry.

● This 29th edition will highlight the key issues of the sector : industrial performance, automation, food safety, environmental transition and regulatory developments.

● The trade fair is organized around several sectors and dedicated spaces.including working machines, innovation zones, thematic areas (Agro Factory of the Future, AI Village, Reuse Village) and a program of conferences and demonstrations geared towards concrete solutions.

What is the CFIA Rennes trade fair?

CFIA, which stands for Crossroads of Suppliers to the Agri-Food Industry is a B2B trade show dedicated to players in the agri-food industry. Its objective is to to directly connect manufacturers and their suppliersaround concrete solutions related to the production, processing, packaging and logistics of food products.

It allows companies to see in concrete terms machines in operation, process solutions, innovative ingredients and services dedicated to the agri-food industry.

For its 29th edition, the CFIA trade show in Rennes covers all stages of the agri-food chain, from raw material processing to packaging and logistics. It thus helps manufacturers to:

• To improve their industrial performance
• Securing their processes
• Adapting their tools to market requirements.

The 4 main sectors of the CFIA 2026 trade show

The 2000 exhibitors are divided into 4 main sectors to cover the entire value chain and enable an optimized visit:

• Ingredients and PAI (Hall 4) At the heart of product innovation, this sector offers the opportunity to discover new formulations and taste the ingredients that will make up the foods of tomorrow. A tip for R&D teams: start your visit here to capture future consumer trends.
• Equipment and Processes (Halls 2, 3, 5, 6, 7 & 8) This is the largest area of ​​the show, as it displays more than 500 machines in operation across six dedicated halls. This is where the optimization of production lines takes place, from automation to energy efficiency.
• Packaging and Conditioning (Halls 1, 10 and 11) This area highlights packaging solutions that address the dual challenge of performance and sustainability. It's an opportunity to see and handle eco-designed packaging and the new materials that are redefining the industry. Discover ETERNITY Systems in hall 1 for solutions dedicated to washing reusable packaging.
• Food Safety (Hall 12) There is a hall entirely dedicated to Quality/Hygiene/Safety/Environment, reflecting the growing importance of these issues. This hub brings together experts and solutions to guarantee impeccable compliance and quality.

Key areas of the CFIA trade show not to be missed

In addition to the exhibition halls, CFIA Rennes 2026 offers several themed areas to go beyond simply presenting products:

- The Innovation Trophies This space is a true barometer of trends that rewards the most visionary solutions and major advances in the sectorwhether it involves new equipment, ingredients, services or processes.

- The Agro Factory of the Future This area recreates a real-world industrial environment, demonstrating how advanced technologies can be integrated into a food processing plant, from automation and robotics to the digitalization of production lines. Visitors can visualize real-world use cases, understand the impacts on productivity and assess the feasibility of these solutions in their own production tool.

- The AI ​​Village This space is dedicated to the practical applications of artificial intelligence in the agri-food industry. It allows you to discover how AI is used to optimize processesAnticipating breakdowns, improving quality, or strengthening traceability: demonstrations and discussions with experts help manufacturers understand where AI delivers real operational value.

- The Reuse Village Designed to meet regulatory and environmental challenges, this space brings together solutions dedicated to the reuse and circularity of packagingIt allows for the identification of technologies, service providers, and partners such as ETERNITY Systemscapable of supporting the implementation of reuse models, while respecting industrial and health constraints.

- The Trends Area This space helps visitors understand ongoing changes, whether related to consumer expectations, regulations, or technological innovations. The goal is to enable businesses to anticipate future transitions and adapt their product and industrial strategies.

These areas allow visitors to understand how innovations can be applied concretely in their industrial sites, to assess their impact on performance, compliance or sustainability, and to identify directly actionable solutions.

Why visit the CFIA 2026 trade show?

CFIA Rennes 2026 allows agri-food professionals to:

• To identify concrete solutions to improve their industrial performance
• To respond to regulatory changes
• To anticipate the transformations in the sector.

These benefits are common to all professionals in the agri-food sector, regardless of their role within the company. However, a visit to the CFIA can also offer specific and targeted advantages depending on the professional.

The benefits for all players in the agri-food sector

The CFIA trade fair brings together in one place the information, innovations, and contacts needed to make informed decisions and save time in industrial projects:

• Competitive and technological monitoring : The CFIA allows you to observe in a few days the state of the market and the current developments of the latest formulations in PAI, automated end-of-line solutions or the latest innovations.
• An expanded and qualified professional network : the show promotes direct exchanges with the entire agri-food ecosystem by allowing you to meet manufacturers, recognized clients (Andros, Bonduelle, Carrefour are regular visitors) in order to create useful contacts for short or medium term projects.
• A centralized strategic sourcing In just a few days, the CFIA enables the comparison of technical solutions, the qualification of service providers, and the assessment of their suitability to industrial, economic, and regulatory constraints. This centralized approach facilitates decision-making and reduces sourcing delays.

Benefits according to professional types

At CFIA Rennes, each profile can find concrete levers to make operational, technical or strategic decisions:

• For industrial management The trade show allows visitors to evaluate equipment and solutions under real-world conditions, analyze potential gains in productivity, quality, and energy efficiency, and interact directly with manufacturers and integrators. Demonstrations and feedback facilitate the selection of options before making an industrial investment.
• For CSR managers The trade fair allows participants to identify partners capable of supporting projects related to reducing environmental impact, at reuse of packaging or regulatory compliance.
• For finance and procurement departments: the trade show allows them to compare offers, assess the return on investment of technical solutions, and anticipate costs related to regulatory changes. It also facilitates sourcing from qualified suppliers, ensuring secure supplies and better controlling budgets in the medium and long term.

Plan your visit to the CFIA Rennes 2026 trade show

The CFIA Rennes 2026 trade show will be held from March 10 to 12, 2026 at Rennes Parc Expo. The venue is located in Bruz, approximately 15 minutes from Rennes city centre and close to major highways, making it easily accessible for visitors from all over France.

• Access and transport The Rennes Exhibition Center is served by several transport options. Visitors can reach Rennes by train via Rennes train station or by plane via Rennes Saint-Jacques Airport. During the exhibition, free shuttle buses run between the train station, the airport, and the Exhibition Center. The venue is also accessible by public transport via bus line 57, which connects to Rennes city center.
• Car access and parking The Exhibition Park has visitor parking lots located in the immediate vicinity of the exhibition halls, allowing quick and easy access to the show for visitors with motorized vehicles.
• Price, registration and visitor badge Access to CFIA Rennes 2026 is free for professionals in the agri-food industry, subject to prior online registration. Visitor badges can be created on the official CFIA website. This personalized badge grants access to all halls, themed areas, conferences, and events throughout the three days of the show.

F.A.Q

Is CFIA Rennes 2026 reserved for professionals?

Yes, CFIA Rennes is an exclusively B2B trade show, reserved for professionals in the agri-food industry and their suppliers. Access is by prior registration and requires the creation of a personalized visitor badge.

Is there an entrance fee for the CFIA Rennes 2026 trade fair?

No, access to CFIA Rennes 2026 is free for professionals, subject to online registration. via the official website of the show. The badge gives access to all halls, themed areas, conferences and demonstrations.

How much time should I allow for a visit to CFIA Rennes?

For an effective visit, it is recommended to plan for at least a full day. Visitors with specific objectives can spread their visit over two days in order to cover the halls, attend the conferences and meet the various exhibitors.

What is the Agro Factory of the Future at CFIA Rennes?

The Agro Factory of the Future is an immersive space at CFIA Rennes that presents a reconstruction of an agri-food industrial environment incorporating advanced technologies. It allows for a concrete visualization of line automation, robotization, process digitalization, data traceability and energy optimization.

Greenhouse gases (GHG) In English, these are gases present in the atmosphere that contribute to climate change. For businesses, measuring these emissions has become a regulatory, financial and strategic issue, as it conditions compliance with reporting frameworks, access to financing and the credibility of climate commitments.  

Dance what contexts, the GHG Protocol imposed itself as the international standard for accounting for and managing carbon (GHG) emissionsIt provides a common, globally recognized methodological framework that enables companies to measure and structure their GHG emissions to ensure transparency regarding the effects of their activities. 

How can we reliably and practically measure and manage greenhouse gas (GHG) emissions? The GHG protocol is a key tool: definition, scope, methodology, and advantages. ETERNITY Systems explains everything you need to know to use this repository effectively. 

The GHG Protocol in summary 

• The GHG Protocol is the internationally recognized methodological framework for measuring, accounting for and managing greenhouse gas emissions public and private organizations. 
• It structures emissions into three scopes, called Scopes 1, 2 and 3, in order to distinguish between direct and indirect emissions and to better understand the origin of emissions.
• Measuring these emissions has become a regulatory, financial and strategic issue, and also constitutes a central pillar of CSR strategiesby providing measurable and comparable indicators to drive environmental performance.
• It provides a common methodology to measure, compare and track emissions over time.

What is the GHG Protocol? 

The Greenhouse Gas ProtocolThe Greenhouse Gas Protocol, also known as the GHG Protocol, enables companies to produce reliable information to build an effective strategy for managing and reducing GHG emissions. It is a set of standards, methodological guides, tools, and training developed to provide a globally standardized framework for measuring, accounting for and managing greenhouse gas emissions from public and private sector organizations. 

This framework covers all of the company's activities that generate emissions, including: 

• Direct operationsthat is to say, all the activities, facilities and equipment over which the company exercises operational or financial control. 
• Energy consumption to ensure the smooth operation of the company's activities. 
• The value chainthat is to say, all activities, flows and actors located outside the direct control of the company but linked to its economic activities. 
• Emission reduction actions implemented and whose environmental impact can be monitored over time.

The GHG Protocol was developed by the World Business Council for Sustainable Development (WBCSD) and the World Resources Institute (WRI) to standardize the accounting of greenhouse gas (GHG) emissions. For businesses, the reference document and the GHG Protocol Corporate Accounting and Reporting Standardwhich defines the applicable rules.

What is the difference between the GHG Protocol and a Carbon Footprint Assessment? 

The GHG Protocol (Greenhouse Gas Protocol) and the Carbon Footprint are two reference frameworks for carbon accounting, But they do not have the same purpose: 

• The GHG Protocol is an international standard for emissions accounting and reporting, developed in the late 1990s. It has gradually become the most widely used international standard for carbon accounting. Today, it forms the methodological basis for many international reporting frameworks, such as the CDP or the CSRD in Europe.
• The Carbon Footprint is a diagnostic and action-oriented method, developed in 2004 by ADEME, historically designed to engage organizations in a trajectory of emissions reduction. It constitutes the reference method in France, particularly adapted to the national regulatory context, notably the obligations for Greenhouse Gas Emissions Assessments (BEGES) stipulated by the Environmental Code.

What are the objectives of the GHG Protocol? 

The GHG protocol was designed around five fundamental objectives, whose purpose is to harmonize carbon accounting globally by: 

• Establishing a faithful and representative inventory of emissions The first objective of the GHG Protocol is to help companies produce a GHG inventory that accurately and faithfully reflects the reality of their emissions.
• Simplifying carbon accounting by reducing costs : by harmonizing practices, it helps to reduce the costs and complexity associated with data collection, emissions calculation and results consolidation, particularly for organizations operating in multiple countries.
• Providing an information base for climate strategy : the GHG inventory provides companies with actionable data that helps identify key sources of emissions and priority levers for action.
• Facilitating participation in voluntary and regulatory GHG programs : by relying on an internationally recognized framework, organizations can more easily meet the requirements of reporting programs, without having to recalculate their emissions according to multiple methodologies.
• Increasing the consistency and transparency of carbon reporting By imposing common rules regarding scope, classification, and documentation, it allows stakeholders, such as investors or clients, to compare climate performance on a consistent basis.

What principles underlie the Greenhouse Gas Protocol? 

To guarantee the credibility and robustness of a GHG inventory, the protocol is based on five fundamental principles: 

• Relevance
• Completeness 
• Coherence
• Transparency 
• The precision 

Relevance The inventory must accurately reflect the company's emissions. The goal is to focus the analysis on emission sources that have a real impact.

Completeness All emission sources included within the defined scope must be taken into account, whether direct or indirect. Omissions are only permitted if clearly justified. This principle ensures that the inventory does not present a partial or biased view of emissions.

Consistency : calculation methodologies and perimeters must be applied consistently over time to allow meaningful year-on-year comparisons and to assess progress.

Transparency The information must be presented in a factual, coherent, and understandable manner. All assumptions, exclusions, and methodologies must be documented and accessible. 

Accuracy Emissions must be quantified with the highest level of accuracy reasonably achievable. The goal is to avoid overestimations or underestimations and to reduce uncertainties. Accuracy determines the credibility of the inventory and the quality of the resulting decisions.

What are the 3 scopes defined by the GHG? 

The GHG Protocol structures emissions into three areas, called scopes, to distinguish between direct and indirect emissions and avoid double counting. Scopes do not rank emissions by importance, but rather organize their origin : 

• What the company emits directly (Scope 1)
• What the company generates through its energy consumption (Scope 2)
• What the company indirectly induces through its value chain (Scope 3) 

Scope 1: Direct emissions 

Scope 1 encompasses all direct emissions generated by the organization's activities, meaning those originating from sources owned or controlled by the company. These are emissions physically emitted on sites or by equipment operated by the organization, over which it has direct control.

These direct broadcasts include, in particular: 

• Steady-state combustion : these are emissions from the combustion of fuels in stationary equipment such as boilers, furnaces or turbines.
• Mobile combustion : these are the emissions from vehicles in the fleet owned or controlled by the company (cars, trucks, etc.).
• Process emissions: These are direct discharges from industrial processes or specific chemical reactions (for example, cement manufacturing or aluminum production).
• Fugitive emissions: This refers to unintentional leaks of greenhouse gases (for example, leaks from seals on equipment, recharging of air conditioning systems).

Scope 2: Indirect emissions related to energy consumption 

Scope 2 refers to indirect emissions from the production of electricity, heat, or steam purchased by the company. Although these emissions are not physically generated on the organization's premises, they result directly from its energy needs.

This mainly concerns: 

• Electricity purchased
• Heat or steam provided by networks
• The cold bought with third parties.

The GHG Protocol imposes a dual reporting approach For Scope 2, in order to reflect both the reality of the energy system and the company's supply choices:

• The location-based approach It measures the impact of electricity consumption on the electricity grid to which the company is connected. It uses the average carbon intensity of this grid for this purpose, independently of specific supply choices.
• The market-based approach : It measures the impact of energy purchasing choices. In other words, it reflects the emissions of the electricity that the company chooses to purchase through contractual instruments, such as energy attribute certificates (Guarantees of Origin), direct purchase agreements (PPAs), or "green" tariffs. This method makes it possible to value efforts to procure renewable energy.

Scope 3: Other indirect emissions from the value chain 

Scope 3 encompasses all other indirect emissions that occur in the company's value chain, both upstream (suppliers) and downstream (customers), and that are not included in Scope 1 and 2. Scope 3 often represents between 70% and 80% of a company's emissions.

Accounting for Scope 3 emissions is strongly encouraged but not mandatory under the Corporate Standard, but it is increasingly required by regulations (such as the CSRD in Europe) and stakeholders. The main categories of Scope 3 emissions include:

• Purchases of goods and services. 
• Transport and distribution are carried out by external service providers.
• Business trips
• L'use of products sold by customers,
• End-of-life of products and waste treatment.

This area often represents the largest share of a company's carbon footprint, but it is also the most complex to measure. It is where the main climate risks in the value chain lie, such as dependence on energy-intensive suppliers or regulatory risks related to product use, but also where the greatest levers for innovation and competitive differentiation, such as eco-design, reside. 

This area is increasingly scrutinized within the framework of environmental regulations, particularly in France with the AGEC Law which strengthens the requirements for transparency on the environmental impact of products, their end of life and consumption patterns.

What are the advantages of the Greenhouse Gas protocol for businesses? 

For businesses, adopting the GHG protocol offers several strategic advantages. 

• Strengthening trust and credibility with stakeholders Using a globally recognized standard strengthens stakeholder confidence (investors, customers, regulators) in the company's reporting process. This allows companies to improve their brand image and employer brand.
• Identify opportunities to reduce emissions Adopting the greenhouse gas protocol helps to identify risks, stimulate innovation to develop low-carbon products and services, and detect potential energy savings. 
• Have a competitive advantage A company that manages its carbon footprint positions itself as a leader in sustainable development, which can make a difference in markets that are increasingly demanding in terms of environmental criteria. In other words, it allows companies to better understand their position with regard to regulatory programs concerning greenhouse gas emissions.
• Align with other extra-financial reporting standards Implementing reporting compliant with the GHG Protocol prepares the company for future regulations on climate and non-financial reporting, such as the European Corporate Sustainability Reporting Directive (CSRD). In an evolving European regulatory context, particularly with the PPWR (Packaging and Packaging Waste Regulation), Having a structured GHG inventory is becoming a prerequisite for anticipating requirements related to the carbon footprint of packaging and waste reduction.

What does the GHG Protocol methodology consist of? 

The GHG Protocol methodology is based on three structuring steps: 

• Define the reporting scope
• Calculate greenhouse gas emissions
• To monitor them over time.

Step 1: Define the reporting scope

The first step is to determine what should be included in the GHG inventory according to two levels of scope: 

• The organizational scope This involves defining which entities (subsidiaries, joint ventures, etc.) are included in the inventory. This is done through two approaches: one by equity participation, which consists of recording emissions in proportion to the share held in each entity; the other by control, which consists of recording 100% of the emissions of entities over which the company exercises financial or operational control. 
• The operational scope : once the organizational scope is defined, the company must identify all of its emissions and categorize them into Scope 1, 2 and 3.

Step 2: Calculate greenhouse gas emissions

This involves quantifying the emissions associated with the activities included within the scope in a logical manner:

1. Identify the sources of emissions within the defined areas (e.g., gas boiler, electricity consumption, air travel).
2. Collect activity data for each source (e.g. m³ of natural gas, kWh of electricity, km travelled).
3. Choose the relevant emission factorsAn emission factor converts an activity data into GHG emissions (e.g., kg CO2e / kWh).
4. Apply the calculation formula : Activity data × Emission factor = GHG emissions.

Step 3: Track emissions over time

The third step aims to transform the GHG inventory into a long-term management tool. To do this, a baseline year must first be defined, which serves as a point of comparison to measure changes in emissions and assess progress made.

It is also mandatory to implement a policy for recalculating this reference year in the event of significant structural changes (mergers, acquisitions, major disposals) in order to ensure that time comparisons remain consistent and relevant.

Which carbon accounting method should be chosen to measure greenhouse gas emissions? 

There are several carbon accounting methods depending on the objectives, geographical scope and regulatory requirements to which the company is subject: 

• The GHG protocol It constitutes the international benchmark. It is particularly suited to companies operating in multiple countries, with foreign subsidiaries, or those required to meet global reporting requirements, especially for investors. Its scope-based structure allows for consistent interpretation of issuances and international comparability.
• The Carbon Footprint It is more geared towards in-depth operational diagnosis, particularly in the French context. It allows for a detailed analysis of fossil fuel dependencies and the structuring of an emissions reduction strategy, systematically integrating all significant indirect emissions. It is often used as an internal tool for management and implementation.
• The ISO 14064-1 standard: It addresses the need for formalization and third-party verification. It is preferred when the company needs to demonstrate the conformity of its carbon inventory within a contractual, regulatory or audit framework, for example in the context of calls for tenders or specific customer requirements.
• The Greenhouse Gas Emissions Assessment (GHG Emissions Assessment) This is the mandatory regulatory framework in France for certain companies and public entities. It primarily aims at legal compliance and has historically focused on Scopes 1 and 2, with a gradual integration of Scope 3. 
• For SMEs and mid-sized companies, the GHG Protocol can be combined with simplified reporting frameworks, such as the VSME standardin order to structure climate indicators in a proportionate manner, while maintaining a recognized methodology.

Many organizations combine an operational diagnostic tool, such as a Carbon Footprint assessment, with a recognized reporting framework, such as the GHG Protocol, in order to reconcile: 

• Internal management

• Regulatory conformity 

• International comparability of data.

Controlling greenhouse gas emissions is leading companies to fundamentally rethink their production methods, supply chains, and operational models. The GHG Protocol provides the methodological framework for reliably measuring these emissions, structuring climate reporting, and guiding a reduction trajectory consistent with regulatory requirements and CSR commitments.

ETERNITY Systems supports companies in this process by providing operational expertise on environmental, regulatory and industrial issues. 

F.A.Q

When was the GHG protocol created? 

The GHG Protocol was founded in 1998, at the initiative of the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD). It was designed to address the growing need for a common and standardized framework for accounting for greenhouse gas emissions on a global scale.

Is the GHG Protocol mandatory for businesses?

The GHG Protocol is not mandatoryHowever, it serves as the methodological reference used by numerous regulations and reporting frameworks, such as the CSRD, the CDP, and international sustainability standards. In practice, it has become essential for companies subject to climate reporting obligations..

What are the 7 gases included in the GHG protocol? 

The GHG Protocol covers seven greenhouse gases recognized by international agreements:

• Carbon dioxide (CO₂),
• Methane (CH₄),
• Nitrous oxide (N₂O),
• Hydrofluorocarbons (HFCs),
• Perfluorocarbons (PFCs),
• Sulfur hexafluoride (SF₆),
• Nitrogen trifluoride (NF₃).

Their emissions are expressed in CO₂ equivalent (CO₂e)

What are the 3 types of greenhouse gas emissions? 

The GHG Protocol distinguishes three types of emissions according to their origin:

• Direct broadcasts (Scope 1)generated by activities controlled by the company,
• Indirect energy-related emissions (Scope 2)associated with the production of purchased electricity, heat or cold,
• Other indirect emissions (Scope 3), stemming from the upstream and downstream value chain.

How to conduct a greenhouse gas inventory? 

Conducting a GHG inventory is based on a structured, multi-step approach:

• Define the organizational and operational boundaries, 

• Identify and collect activity data, 

• Apply emission factors to calculate CO₂e emissions, 

• Ensure monitoring and transparency of results over time. 

The GHG Protocol provides the methodological framework of reference for structuring this approach in a reliable and comparable manner.

Perpignan / Hamburg, January 2026 - ETERNITY Systems, world leader in industrial washing of reusable packaging, announces the acquisition of CLS – Cleanway Logistics Solutions GmbH, German specialist in Automated sorting of bottles and crates and circular logistics for the beverage industry.

They are discussing the acquisition of CLS:

 – L'Usine Nouvelle: https://www.usinenouvelle.com/emballage/eternity-systems-rachete-un-prestataire-du-tri-demballages-pour-boissons-en-allemagne.RE6GUWGJIBDUJBDVJWDQSNTLBI.html

The B Corp label (abbreviation for “B Corporation” or “Benefit Corporation certification”) is an international private certification, issued by B Lab for for-profit companies (NGOs and associations are not eligible) that wish to demonstrate that they meet high standards of social and environmental performance, accountability and transparency. 

Unlike labels focused on a specific product, B Corp certification analyzes the company as a whole. Are you looking to enhance your commitment, structure your CSR approach, or strengthen the credibility of your actions with your stakeholders? ETERNITY Systems explains what B Corp certification is, its benefits, and the steps to engage your company in this process.

The B Corp Label in summary 

• The B Corp Label certifies that companies act responsibly by having measurable positive impacts on society, the environment and internal governance. 
• Currently, certification is based on B Impact Assessmentwhich analyzes governance, social practices, environmental impact, customer base and value chain. 
• To be certified, a company must achieve a verified score of at least 80 points out of 200 and amend its statutes to incorporate the interests of all stakeholders.
• From 2026 onwards, the certification criteria will change. towards a stricter model removing the overall score and integrating seven mandatory themes to strengthen the requirement and credibility of the label. 
• B Corp certification is a demanding process which requires concrete evidence, a full audit and recertification every three years. 

What is B Corp certification? 

B Corp certification recognizes companies that integrate high standards of social, environmental, and ethical performance, responsibility, and transparency into all their operations. B Lab, the independent, non-profit organization that awards this certification, assesses each company according to a rigorous international framework called the B Impact Assessment, which analyzes: 

• Management

• Social practices

• Environmental impact

• Customer relations

• The value chain.

To obtain this label, a company is evaluated as a whole and must meet 3 inseparable conditions: 

• • The company must achieve a verified score of at least 80 points out of 200. at the B Impact Assessment (BIA)
  • The certified company must amend its legal statutes to commit to taking into account the interests of all stakeholders (employees, communities, environment) and not just those of financial shareholders. 

• To publicly publish some of its results and commitments. 

The B Corp Label is based on a core idea expressed in its slogan: "Using business as a force for good," which can be translated into French as: " Don't aim to be the best company in the world, but the best for the world. »

Which companies can be certified by the B Corp Label? 

To obtain B Corp certification, a company must meet criteria related to: 

• Its legal nature : The B Corp label is reserved for commercial companies. That is, those that are for-profit and generate revenue while also seeking to have a positive impact. Associations, NGOs, public bodies, or subsidized structures are not eligible for this certification. 
• Its seniority: To be certified as a B Corp, a company must to demonstrate at least 12 months of activity, This allows for the provision of actual data for a full fiscal year during the assessment. There is a specific provision for startups less than a year old, which can access temporary Pending B Corp status before full certification. 
• Its structure: the label is open to all companiesregardless of their size or organization. Very small businesses and SMEs represent the majority of B Corp certified companies. particularly in France. As for large companies and multinationals, they remain eligible, but must follow a more complex certification process with the B Movement Builders program. 
• Its sector of activity: The certification covers more than 160 sectorsranging from food to finance, including textiles, technology, and consulting. But certain sectors such as arms, tobacco, and gambling are excluded. 

Examples of B Corp certified companies 

To better understand what B Corp certification means in practice, it is helpful to observe companies that: 

• Achieve the best scores

• Those that progress quickly

• Those who are experiencing difficulties maintaining their certification.

The highest-rated French companies

Some French companies stand out with very high scores, well above the minimum required score of 80 points: 

• According to the list of French companies certified as B Corp, My Lucky Star holds one of the best scores in the country. with 147,6 points, which illustrates a particularly high level of requirement across all B Corp criteria.
• The Laughing Meadows Organic, a subsidiary of Danone (Les 2 Vaches, Faire Bien), has shown remarkable progress with 82,9 points in 2017, 126,8 in 2020, then 125,2 points at the 2024 renewal. This progress places it among the best global B Corp in the food sector.
• 900.care, a specialist in rechargeable hygiene products, confirms the momentum of the movement in France with 117,5 points in 2025. The company has gained nearly 18 points in two years, notably thanks to a strong improvement in its environmental impact.

A label that is making progress in the food and distribution sector

The food sector has several iconic B Corp companies: 

• Danone marks a historic turning point by obtaining, in 2025, a global certification covering more than 200 entities in 60 countries. Some divisions, such as Danone Egypt, show high scores (109,4 points).
• Rutabago, a social economy enterprise that offers organic meal boxes, obtained its certification in 2022 with 106,4 points and illustrates a coherent approach between economic model and social impact.
• NespressoCertified in 2022 with 84,3 points, embodies a more controversial case because despite its certification, several B Corp companies have challenged the environmental and social impact of the brand, particularly around the issue of capsules.
• Naturalia joined the movement with 80,1 points, just above the minimum threshold, showing that some companies are starting their approach gradually.

An example of a company in difficulty

Brewdog[Brand Name], a craft beer brand that has grown internationally, lost its B Corp certification in 2022 following internal allegations regarding its management culture. This withdrawal demonstrates that B Corp certification is not static and can be revoked if actual practices no longer align with stated commitments.

What are the 5 pillars of the current B Corp certification criteria? 

The B Corp certification assessment system is based on the Business Impact Assessment (BIA), an international benchmark that measures the overall performance of a company across five areas of impact: 

• Management 

• The collaborators

• The community

• The environment 

• Customers 

Management 

This pillar examines how the company truly integrates its social and environmental mission into its organization, its decisions, its objectives, its daily working methods, and its accountability.

What is being analyzed:

• The integration of the mission into the legal statutes and governance.

• The decision-making structure and internal control mechanisms.

• The level of ethics, transparency and communication towards stakeholders.

• The existence of regularly published indicators or impact reports.

For example, a company that publishes a annual impact report and involves its management committee in monitoring its commitments can obtain a score of around 18 to 20 points. 

The collaborators 

The “Workers” pillar measures how the company contributes to the economic, social and professional well-being of its teams.

What is being analyzed:

• Salary policies, benefits, and internal equity.

• Health and safety in the workplace.

• Training pathways, career advancement opportunities and skills development.

• Satisfaction, engagement and internal feedback mechanisms.

This pillar recognizes companies that invest in their employees and guarantee good working conditions. For example, a company that offers a higher internal minimum wage than the market average, provides comprehensive health insurance, or regularly trains its teams can obtain a high score, around 25 to 30 points.

The community 

The “Community” pillar It analyzes how the company operates within its territory and with its partners. In other words, it assesses how it creates a positive impact within its supply chain and contributes to a more inclusive, responsible, and socially beneficial economic model.

What is being analyzed:

• Diversity, equity and inclusion within the company.

• The local economic impact: job creation, partnerships with local SMEs.

• Civic engagement: patronage, donations, volunteering, social programs.

• The social responsibility of the supply chain (human rights, traceability, supplier audits).

For example, a company that collaborates mainly with local suppliers, conducts regular social audits, or applies an advanced inclusion policy, can obtain a high score, around 20 to 25 points on this pillar.

The environment 

This pillar measures the company's actual environmental impact, both in its internal operations and in how its products or services are designed, used, and disposed of at the end of their life. It analyzes what happens in offices, factories, and warehouses, as well as the footprint left by materials, manufacturing, distribution, and recycling.

What is being analyzed:

• Greenhouse gas emissions and climate strategy.

• The consumption of energy, water and natural resources.

• Waste management, recycling, eco-design.

• The impact on biodiversity and ecosystems.

• The ability to measure and reduce the environmental footprint across the entire value chain.

For example, a company that conducts an annual carbon footprint assessment, which reduces its single-use packaging of 40%, or which puts in place reuse can obtain a score of around 25 to 30 points on this pillar. This is typically the type of approach thatETERNITY Systems it grows by helping companies rethink their packaging, reduce waste generated and extend product lifespan through reusable and washable packaging solutions. This is precisely the kind of action and solution that a company can highlight during a B Corp assessment. 

Customers 

The “Customers” pillar It measures the real value that the company brings to its customers in terms of quality, safety, and usefulness. In other words, it seeks to understand whether the products or services provide a real and lasting benefit to customers. It also examines whether what the company sells truly improves the lives of its customers, while ensuring safe, transparent, and responsible use. 

What is being analyzed:

• The quality, safety and responsibility of products or services.

• Ethical management of marketing and communications.

• The protection and confidentiality of customer data.

• Handling complaints and returns.

• The contribution of the product or service to a social or environmental issue.

For example, a company that designs products and publishes transparent information, protects its customers' data via the GDPR and implements a responsive customer service can obtain a high score of around 10 to 15 points.

What's new for B Corp certification in 2026? 

In 2026, the current B Corp certification system, based on a minimum score of 80 points on the B Impact Assessment, will be replaced by a more demanding model. based on mandatory criteria with 7 impact themes.

These new standards aim to strengthen the credibility of the label and harmonize practices internationally. 

The end of the 80-point score in the BIA 

In 2026 the 80-point threshold will no longer exist and it will no longer be possible to compensate for a weak pillar with good practices on a strong pillar, as was the case until now, because mandatory and non-negotiable requirements will have to be met in all themes. 

A new structure based on 7 impact themes 

The five historical pillars of impact of the B Corp Label: governance, employees, community, environment, customers, will be replaced by 7 themes, each with specific and mandatory criteria: 

1. 1. Stakeholder Mission and Governance This pillar aims to ensure that the company incorporates its impact mission into its strategy and involves its stakeholders in its decisions.
   2. Fair Labor The objective is to ensure fair working conditions, decent wages and responsible management of employees.
   3. Climate action: This pillar mandates the measurement of carbon emissions and the implementation of a reduction plan aligned with the 1,5°C target.

• Justice, Equity, Diversity and Inclusion (JEDI)

1. Human rights: requires a due diligence approach to prevent negative impacts on people throughout the value chain.
2. Environmental management and circularity : assesses resource management, waste reduction and the integration of circular economy principles.
3. Public Affairs and Collective Action: verifies the transparency of public positions and the company's commitment to collective transformation initiatives.

What are the steps in the B Corp certification process? 

There are 5 main steps in the B Corp certification process, which typically takes 6 to 12 months. starting with: 

• A self-assessment 

• A legal commitment 

• A complete audit 

• Official certification 

• The amelioration keeps going 

Self-assessment: completing the B Impact Assessment (BIA)

The company self-assesses via the B Impact Assessment (BIA)a free and confidential online questionnaire that measures its overall impact: 

• The questionnaire contains approximately 200 questions adapted to the sector, size and country of the company.
• The assessment covers the 5 impact pillars Governance, Employees, Community, Environment and Customers.
• The goal is to achieve at least 80 points out of 200.This threshold is an initial filter that ensures only genuinely committed companies continue the process. 

Submitting the application and the legal commitment

Once the 80-point threshold is reached, the company can submit its application to B Lab for evaluation. To do so, it must pay verification fees which depend on its turnover and are payable in two installments (10% upon submission, 90% upon verification). 

One distinctive feature of the B Corp label is the modification of the company's legal status because it requires that it include in its statutes the obligation to take into account all stakeholders: employees, customers, suppliers, territories, environment. 

Auditing and verification by B Lab

Once the application has been submitted, the B Lab control body verifies that the answers given in the B Impact Assessment (BIA) are accurate, documented and applied in reality.

The audit takes place in two phases: 

• The preliminary check B Lab first examines the company's profile, its sector and its exposure to risks in order to identify sensitive points (work, environment, supply chain, etc.). 
• The complete check: A B Lab analyst cross-checks each BIA response with tangible evidence such as carbon footprints, energy bills, impact reports, supplier contracts, or ethical charters. During this verification, the score often drops because companies lack evidence for these indicators, which are not always properly monitored or documented. 

Official certification

After the assessment, if the final score is confirmed to be above 80 points, the company receives certification. Certification is formalized by: 

• The signing of the B Corp Agreement,

• • Adherence to the Declaration of Interdependencewhich expresses the vision of a more inclusive economy,

• The publication of the detailed score on B Lab's global platform,

Only from that point onward can the company use the B Corp™ logo, which attests to the rigor of the approach.

Continuous improvement and recertification every 3 years

B Corp certification is only valid for 3 years. At the end of this period, the company must go through the entire process again: self-assessment, evidence, audit and verification if it wants to keep the label. 

It's a way to guarantee the label's credibility so that companies continue to structure their practices, strengthen their commitments and develop new impactful projects over time. 

What are the advantages of being a certified B Corp? 

B Corp certification brings value that goes beyond the CSR communicationbecause the benefits are measurable on: 

• Their economic performance

• Their internal organization

• Their attractiveness

• Their ability to anticipate regulatory changes. 

Better economic performance 

Certified B Corp companies demonstrate growth and resilience that exceed market standards.

For example, according to B lab's 2024 annual reportIn the UK, small B Corp companies saw an average increase of +23,2% of their revenue last year, significantly exceeding the national average. This performance can be explained by: 

• Better risk management

• Optimized use of resources 

• An economic model that promotes long-term sustainability.

This label is also a sign of trust for investors who see certified companies as reliable and therefore more attractive organizations. In France, it's more than 600 B Corp certified companies by 2025, representing almost 25% of the European movement, which demonstrates a growing dynamic of this model. 

A more structured internal organization

The B Corp process requires the company to clarify its internal policies. Better documenting practices and implementing reliable impact indicators. B Impact Assessment becomes a strategic tool that allows for the identification of areas for improvement and the monitoring of the company's progress over time.

Enhanced brand appeal 

Certified companies attract more talent with qualified profiles because younger generations are increasingly in The search for meaning in work. These same companies also record best retention rates because the employees share the company's values. 

The label reinforces internal commitment, creates a sense of belonging and promotes fairer, more transparent and better regulated HR practices.

Anticipating regulatory changes 

B Corp standards are already preparing companies for emerging European regulations. as the CSRD or the duty of vigilance. By collecting reliable non-financial data and adopting transparent processes, the company is better equipped to meet new legal requirements.

What are the limitations of the B Corp label? 

There are certain limitations to the B Corp certification, particularly regarding: 

• Its openness to large, controversial companies : The arrival of multinationals within the label such as Nespresso or companies linked to Shell has generated criticism because the certifications have been deemed incompatible with the real impacts of these groups.
• Its evaluation system: The compensatory logic of the points system, which allows a company to obtain certification even if it is weak in a key area, as long as it compensates in another, has been heavily criticized. This is what the new standards seek to correct by imposing minimum requirements for each area. 
• The cumbersome administrative process Many businesses, especially smaller ones, find the process too bureaucratic, requiring a lot of paperwork and supporting documentation. This administrative burden can discourage some otherwise highly committed organizations. 

The evolution of the B Corp label encourages companies to structure their CSR approach, strengthen the transparency of their practices, and integrate impact into the heart of their business model. This transformation requires rigorous data management, a mastery of environmental issues, and the ability to demonstrate measurable progress over time.

ETERNITY Systems We support companies in this transition by providing them with operational solutions to manage and improve their environmental performance. Our tools facilitate impact measurement, packaging optimization, and the implementation of practices that comply with the most demanding standards, including those of the B Corp standard. 

FAQ 

How much does B Corp certification cost? 

The cost of B Corp certification varies between €2000 and €50000 per year. It depends on the company's annual turnover and consists of two types of fees: 

• Audit fees : they are paid in two stages: 10% upon submission of the application, 90% upon verification.
• Annual membership fees : once certified, the company must pay an annual fee to maintain the label.

The use of the B Impact Assessment (BIA), the self-assessment tool, remains free.

How long does it take to obtain B Corp certification? 

The entire process typically lasts between 6 and 12 months. The duration varies depending on the size of the company, its level of preparation and the complexity of its operations.

Who awards the B Corp certification? 

The label is issued by B Lab, a non-profit non-governmental organization (NGO) created in 2006 in the United States. In France, the movement is represented and led by the non-profit association B Lab France, created in 2019. 

Alternatives to plastic packaging These issues are becoming a major concern for businesses, especially given regulations such as the AGEC law and the PPWR, which aim for a gradual reduction and eventual elimination of single-use plastic packaging. To address these environmental challenges, companies must transform their packaging models.

Are you looking to reduce the environmental impact of your packaging without compromising preservation, logistics or customer experience? ETERNITY Systems presents alternatives to plastic packaging, their advantages, and how to implement them in your company. 

Alternatives to plastic packaging in summary

• Alternatives to plastic packaging aim to reduce single-use plastics in the activity of a company while maintaining the key functions of packaging: protection, hygiene, transport and preservation of products.
• The main alternatives are glass, stainless steel, aluminum, cardboard, or bioplastics. 
• These alternatives must be selected according to usage, logistics and shelf life constraints, in order to avoid a transfer of environmental impact or an increase in food waste.
• The successful implementation of alternatives to plastic requires coordinated adaptation between manufacturers, distributors, and consumers. 

What is an alternative to plastic packaging? 

An alternative to plastic packaging is a solution that allows a product to be packaged, protected and transported without using single-use plastic. This corresponds to all the materials, packaging solutions and distribution models put in place by companies to replace or reduce the use of single-use plastic.

Thus, it is not simply a matter of replacing a material, but of finding a solution that meets several criteria:

• Reduce the amount of disposable packaging on the market

• • To be technically suitable for the product to be packaged, to its life cycle and shelf life

• To be compatible with hygiene, safety and traceability requirements 

• To be able to be implemented on a large scale 

• To be well accepted and received by consumers 

The main objective of an alternative to plastic packaging is to find a solution that reduces the environmental impactIndeed, every year, nearly 400 million tons of plastic are produced worldwide, of which approximately 40% is used for packaging which then ends up as waste in nature. 

These alternatives therefore serve to maintain the essential functions of the packaging (protection, conservation, transport), while limiting environmental impacts, dependence on fossil natural resources, and leakage of waste into nature.

What are the best alternatives to plastic packaging? 

The best alternatives to plastic packaging are glass packaging, reusable plastic packaging, stainless steel packaging, aluminum packaging, paper packaging, cardboard packagingSimilarly, bulk sales, assisted sales and returnable packaging offer sustainable and responsible solutions to single-use plastics.

To be effective, the alternative to plastic must either replace the plastic with another material, either to completely change the packaging and distribution methodIn both cases, the objective is to reduce environmental impact while remaining compatible with industrial constraints. 

Material-based alternatives to plastic packaging 

These alternatives involve retaining packaging, replacing plastic with another material that is more environmentally sustainable and compatible with the intended use. 

Glass

Glass, which is infinitely recyclable, is particularly suitable for food products and liquids. However, its weight increases the impact of transportation. Furthermore, the risk of breakage necessitates tailored logistics. Glass is therefore particularly well-suited to short supply chains or for high-value products.

Reusable plastic

Unlike single-use plastics (such as cups, straws, or cutlery), Reusable plastic is designed to withstand multiple cycles of use.Lightweight, strong and shock-resistant, reusable plastic is an attractive alternative for non-food products, household products or takeaway meals.

To guarantee hygiene, safety and traceability, The containers must be washed, dried, and inspected. following strict protocols before returning to contact with the product. Specialized partners such as ETERNITY Systems allow for standardization washing reusable packaging and to carry out systematic quality control.

Stainless steel

Stainless steel is robust, lightweight and particularly suitable for food applications. Thanks to its durability and ability to withstand numerous reuses, it is used for containers intended for sensitive products such as beverages, prepared meals, or fresh produce, as it limits the risk of particle or debris transfer into the food and preserves the product's properties over time. However, its widespread adoption requires larger initial investments and careful attention to the material's manufacturing origin. ETERNITY supports, in particular, the establishments of collective catering washing, traceability and recirculation of stainless steel gastronorm containers, in order to facilitate the adoption of large-scale reuse and to optimize operational costs.

L'aluminium

Aluminum is lighter and generally less expensive than stainless steel. This limits the impact of transportation. However, it is less suitable for sensitive food products. Today, aluminum is mainly used in the hygiene and cosmetics sectors, where its mechanical properties and low weight make it an effective reusable packaging material.

Paper, cardboard and plant fibers

Paper, cardboard, and plant fibers are alternatives used for dry goods. or for protection during transport. These materials benefit from well-established recycling channels and are readily accepted by consumers, which facilitates their large-scale deployment. They can be found, for example, in grocery boxes, cosmetic cases, and in logistics such as parcels. 

For fatty or moist foods, paper and cardboard often require treatments to prevent liquid migration, which can complicate recycling.

Bioplastics and bio-based plastics

Bioplastics and bio-based plastics are made from plant resources. (corn starch, sugar cane, algae, etc.) and, depending on their formulation, can be recyclable, compostable, or biodegradable. They represent an interesting alternative to traditional plastic when the packaging remains lightweight, flexible, or transparent. This is the case, for example, for certain bags, packaging films, or food containers.

Alternatives to plastic based on changing usage

Alternatives based on changing usage modify the way a product is packaged, distributed, or consumed. in order to reduce, or eliminate, disposable packaging. They rely on models such as bulk sales, deposit schemes, or reuse. 

Bulk sales 

Bulk selling involves offering products without individual packagingThe customer then uses their own container or one provided on site. Bulk buying is particularly suitable for dry goods (pasta, cereals, rice, dried fruit, coffee, solid hygiene products) and allows for the direct elimination of a large portion of primary packaging.

When properly structured, bulk sales allow for: 

• Waste reduction

• The packaging economy 

• A more personalized shopping experience

• Alternative uses 

Assisted sales (cut-to-order service)

Assisted selling involves serving the customer the product in a reusable container rather than disposable packaging. This model is already present in the fresh produce sections (cheese, meat, prepared foods) and is developing in the restaurant sector. Retailers can accept containers brought by customers or provide reusable containers for collection and return. This implies good management such as staff training, verification of hygiene rules, and the storage and washing of returnable or used containers.

Reusable packaging

Returnable packaging allow the consumer to get their deposit back when they return the packaging after use. The containers are collected, washed, and then put back into circulation for a new cycle. This model makes it possible to replace dozens of disposable packages with a single package reused over its lifespan. 

The effectiveness of using returnable packaging depends on the effectiveness of its collection, sorting and washing, as well as the simplicity of the user experience (return of containers, recovery of the deposit, collection points). 

Why use alternatives to plastic packaging?

The use of alternatives to plastic packaging addresses environmental, regulatory and socio-economic challenges. Replacing or reducing single-use plastics helps to: 

• Reduce environmental impact : limit dependence on fossil resources and reduce CO2 emissions

• Meeting new regulatory requirements 

• Meeting new consumer expectations 

• To become a long-term economic driver 

However, for an alternative to plastic packaging to work, there must be a balance between reducing environmental impact and the consequences for economic actors and consumers. 

Reduce environmental impact 

By using more sustainable and responsible alternatives to plastic packaging, companies contribute to: 

• Limit the consumption of fossil resources

• Limit the production of single-use waste

• Limit the amount of plastic waste in nature

According to a study by the European CommissionApproximately 13 million tons of plastic enter the oceans each year. Furthermore, only 9% of the nine billion tons of plastic ever produced has been recycled. Taking action to reduce this plastic packaging is one of the most direct and effective ways for companies to limit the scourge of pollution, preserve ecosystems, and reduce the overall footprint of a production or distribution chain. 

Responding to and anticipating new regulations 

Anticipating and complying with new regulations to limit single-use plastics is no longer voluntary, it is mandated by law. French and European texts, including the AGEC law, the work surrounding the PPWR ou the EGALIM lawgradually strengthen the legislative framework for limit and then eliminate single-use plasticMoreover, the objective with the AGEC law is the complete elimination of single-use plastics by 2040. 

Companies must therefore adapt their packaging models to avoid rushed and costly transitions when new bans come into effect. Implementing alternatives now allows companies to: 

• Testing different materials or models (bulk, deposit, reuse)

• Adjust storage and transport conditions

• Supporting points of sale

• Informing consumers

Responding to evolving consumer expectations

Consumers are expressing a growing interest in reducing single-use plastics.and this new consumption habit now influences their purchasing decisions. According to a WWF study85% of French people say they are in favor of banning single-use plastic packaging, while 88% support the idea of ​​deposit systems allowing reuse.

For brands and distributors, offering alternatives to plastic is becoming a real challenge. a lever for differentiation, as well as a way to attract and retain customers increasingly attentive to these issues.

To be a sustainable economic driver for businesses 

Reducing disposable packaging, or switching to circular models Like reuse, it can generate value for businesses throughout the entire production and distribution chain: 

• Reducing or eliminating disposable packaging limits the recurring purchase of new materials.

• Circular models such as deposit schemes or reuse allow the same packaging to be reused over several cycles

• Optimizing logistics related to waste management is often costly

Depending on usage and sectoral constraints, an alternative to plastic can take different forms: 

• A material other than plastic (glass, metal, fiber, bioplastic)
• A reduction or elimination of packaging (bulk sales, cut-to-order service)
• A change of model (deposit and reuse with professional washing)

What actions can be taken to eliminate plastic packaging?

Eliminating plastic packaging requires action from both manufacturers and consumers. Companies must set targets for reducing disposable packaging, organize the washing of reusable containers, and train staff on new practices. 

Consumers, for their part, should in particular favour products with reusable or bulk packaging and return deposit packaging.

Best practices for industries

• Map the packaging flows : this involves identifying the types of packaging used, their volumes, their costs and their end of life in order to identify priority packaging to be eliminated or replaced.
• Set reduction targets This involves defining a quantified trajectory for reducing plastic packaging and integrating it into the CSR policyThis facilitates internal management, team engagement, but also reporting with customers and partners. 
• Try out some alternatives : starting with a specific product or circuit allows for concrete comparison of materials and usage methods in order to measure the impact on logistics, hygiene, costs and consumer acceptance before developing it on a large scale. 
• Rethinking logistics around reusable packaging The success of reuse depends on collecting containers, washing them, storing them, and putting them back into circulation. For this, it can be beneficial to partner with someone like ETERNITY Systems which offers industrial washing services dedicated to reusable packaging. 
• Prepare the points of sale and internal teams : in order for the customer experience to remain seamless and for the reduction of packaging to be truly operational, training courses concerning container management, deposit returns, and storage and washing must be put in place. 

Good practices for consumers

• Opt for products with deposits, reusable products, or products sold in bulk. Choosing a product packaged in a reusable container or sold without individual packaging immediately reduces the amount of disposable plastic put on the market. This choice also guides distributors and manufacturers towards more sustainable models.
• Bring your own reusable containers to the store when possible Many stores now accept personal containers for fresh produce or bulk items. This practice eliminates disposable packaging while offering greater control over sizes, quantities, and shopping organization.
• Please follow the instructions for washing, returning and sorting reusable containers. Following washing instructions, returning deposit containers and sorting them correctly ensures their hygiene, prolongs their lifespan and facilitates their reintegration into the reuse loop.
• Support businesses that offer alternatives to single-use plastic. : by choosing retailers and brands committed to deposit systems, bulk sales or reuse, consumers send a clear signal that encourages investment in alternatives to plastic. 

What are the obstacles to plastic alternatives?

There are several obstacles and drawbacks to the deployment of alternatives to plastic, which notably concern product preservation, logistics, consumer habits, et the necessary investments.

For a plastic alternative to work, it must minimize single-use packaging while preserving product quality. For example, an alternative that increases food waste is not a viable one. If compostable, cardboard, or fiber packaging eliminates plastic but doesn't preserve the product as well, leads to faster drying, loss of freshness, or a shorter shelf life, the environmental benefit is negated.

On the other hand, the expected change in consumer habits must not be too complex. to avoid hindering the shopping experience. For example, if a deposit system imposes too many steps, mandatory registration, a deposit that is difficult to recover, or returns limited to certain stores, the return rate of packaging decreases and the reuse loop no longer works.

The transition to alternatives to plastic packaging is pushing companies to rethink their packaging models, logistics, and relationship with consumers. ETERNITY Systems supports companies in this transformation by providing them with industrial solutions for washing, traceability and management of reusable packaging. Our services make it possible to standardize reuse flows, ensure hygiene and compliance, and reduce the environmental impact across the entire value chain.

FAQ 

Are alternatives to plastic packaging more expensive?

Not necessarily. Some alternatives require a higher initial investment (reusable containers, collection logistics), but the costs are recouped over time through reuse. Conversely, disposable plastic generates a continuous purchase of new materials and costs associated with waste processing.

What alternatives to plastic packaging are suitable for the agri-food industry?

The most commonly used materials are Glass, stainless steel, certain reusable plastics, cardboard with barrier treatment and, in some cases, bioplasticsThe choice depends on the product (dry, liquid, fresh, fatty, acidic) and the desired shelf life.

Are the alternatives compatible with the logistics of supermarkets and manufacturers?

Yes, but they require adapting the value chain Standardization of containers, return transport, industrial washing, temporary storage, traceability. When these conditions are met, reusable packaging solutions become industrializable.

The Prod & Pack trade show is a B2B professional event dedicated to players in the industrial production of packaging, which takes place on November 18, 19 and 20, 2025 in Lyon at EurexpoThis year, this packaging trade fair brings together 750 exhibitors from all sectors, ranging from agri-food to cosmetics, including industry and pharmaceuticals. 

The trade fair is aimed at decision-makers, factory managers, packaging engineers or logistics managers who want to discover innovations related to packaged products, meet suppliers and manufacturers, but also learn about environmental issues and new regulations. 

Are you going to participate in the Prod & Pack 2025 trade fair? ETERNITY Systems explains everything: practical information, program, exhibitors, and access advice. 

The Prod and Pack 2025 trade show in summary 

• The Prod and Pack trade fair will be held on November 18, 19 and 20, 2025 at Eurexpo in Lyon 
• The event will bring together more than 750 exhibitors. and more than 15,000 trade visitors from all sectors related to packaged products.
• This edition will focus on the ecological transition, the reduction of packaging waste and the energy optimization of industrial sites.
• On site, you will find different areas: a mini factory for packaged products under real-world conditions, 5 workshops related to environmental issues, a space dedicated to innovation, etc. 

What is the Prod and Pack packaging trade fair? 

Le Prod & Pack trade show is a professional event created in 2011 that brings together stakeholders in the packaged product sector around production, packaging, innovation, and logistics. Its objective is to promote the sustainable transformation of industries in their ecological transition by offering strategic meetings and concrete solutions.

This packaging trade fair aims in particular to demonstrate that Environmental sustainability can go hand in hand with economic performance, if manufacturers produce better by: 

• Reducing consumption and waste on production lines
• Optimizing packaging
• Automating industrial processes
• In compliance with the new European regulations

This trade show is an opportunity to discover the latest technologies in automation, eco-design, reuse, and recycling. For this 2025 edition, the Prod and Pack trade show will particularly highlight the challenges of European PPWR regulations and AGEC lawwhich impose new standards for reusable, recyclable and traceable packaging. 

Conferences, demonstrations and practical workshops will enable manufacturers to understand how these regulations are transforming their business and to identify levers for action to adapt to them effectively.

What are the different areas to discover at the packaging trade fair? 

The 2025 edition of the Prod & Pack trade fair will highlight innovation, sustainability, reuse and energy performance in 6 thematic spaces : 

• A reuse village

• A trend alley 

• A forum for professional associations, trade unions and institutions

• An industrial performance space

• A startup and innovation space: the incubator

• A conference space

These different spaces will allow visitors to discover key trends, concrete solutions, but also to boost their network of strategic partners.

The Reuse Village

The reuse village is organized in partnership with Réseau Bulk and Reuse and brings together around twenty companies, selected for their technical and operational expertise in reuse. 

The goal of this village is to demonstrate to businesses, through concrete solutions, how to: 

• Reduce their waste
• Extend the lifespan of their packaging 
• Effectively meet the regulatory requirements of the AGEC law and the European PPWR regulation

ETERNITY Systems will be present in the heart of this village to present its industrial washing solutions and logistics tracking dedicated to reusable packaging. Experts, demonstrations, and feedback will highlight the diversity of initiatives that promote der Kreislaufwirtschaft and reuse.

The Trend Alley 

The Trends Alley is a space that highlights the major innovations in packaging and the packaging of tomorrow.Visitors can discover new bio-based materials, recyclable or smart packaging, and weight-saving solutions that address performance and sustainability challenges. 

Conceived as an observatory of industrial changes, this aisle presents 5 major trends to understand the transformation of packaging and anticipate market developments: 

• Attractiveness and practicality

• Recyclable and recycled

• Reuse and repurposing

• Anti-waste and restitution 

• Reduction and substitution

The forum of Professional Associations, Trade Unions and Institutions

The forum of Professional Associations, Unions and Institutions brings together key organizations in the industrial and packaging sector. This space promotes dialogue between public and private actors, to enable a clear understanding of the regulatory, normative and economic issues that shape the sector.

It is a place where federations and professional organizations share their expertise, feedback, and best practices to support the sector's transition in compliance and sustainability efforts. 

A space for industrial performance and demonstration

In the heart of the living room, The Prod & Pack 2025 Showroom will feature a mini-factory for the packaged productFully automated and digitized, and operating under real-world conditions. It is an immersive testing ground that showcases technologies that improve the efficiency, safety, and sustainability of production lines.

Five operational workshops will present concrete demonstrations, classified by packaging materials: 

• Plastic workshop
• Glass workshop
• Metal workshop
• Paper and cardboard workshop 
• Wood workshop 

A space for startups and innovations 

Located in Hall 7, The startup and innovation space, also called the Incubator, will be dedicated to emerging projects and innovation.in order to highlight projects with high potential:

• Traceability technologies
• Automate
• Responsible packaging 
• Data solutions

This space was designed for to foster encounters, exchange and inspiration, as close as possible to the industrial innovation of tomorrow.

The conferences at the trade show 

The packaging trade show will also feature conferences delivered by industry and institutional experts who are driving the development of the packaged product sector. Spread over three days, these conferences will allow visitors to attend debates, roundtables, and hear about best practices related to the major challenges of the moment. 

• European regulations
• Technological innovation
• Eco conception 
• Energetic transition

In this context, the director of business developmentETERNITY SystemsFranck Andrieux will speak at a conference on the "standardization of reusable packaging: a major challenge for the industrialization of washing and logistics", Thursday, November 20th. 

During the trade fair, a day of the National Conference on Packaging Reuse will also take place on Tuesday, November 18, as part of their 3rd edition. This conference will take stock of national progress and highlight initiatives that are already transforming practices in the sector. 

Why come to Prod and Pack 2025? 

Attending the Prod and Pack 2025 trade show allows you to discover, all in one place and over 3 days, a comprehensive view of the packaged product: from design to value creation, including innovationIt's also an opportunity to expand your network and stay up-to-date with sustainability news. 

1. Discover the latest innovations

With over 750 exhibitors from across the entire packaged product chain, Prod and Pack is the best place to identify emerging technologies and see concretely how these solutions can be integrated into each company's industrial processes.

2. Anticipate regulatory developments

The event offers a wealth of content, including conferences and workshops, for understand the new obligations regarding recyclability, traceability and waste reduction. 

3. Exchange and expand your network

The 2025 packaging trade fair is a place for exchange and collaboration where it is possible to boost your network, attract strategic partners and discover new avenues for future projects. 

Prepare your visit to the Prod and Pack 2025 trade fair

The Prod & Pack 2025 trade fair will be held from November 18th to 20th Eurexpo LyonThis convention center is easily accessible by car, public transport or from Lyon-Saint Exupéry train station and airport. 

Eurexpo is located in Chassieu, 20 minutes from Lyon city centre and in the immediate vicinity of the Eastern ring road (N346), which facilitates access for visitors coming from all over France and Europe.

• Access and parking The site has several visitor parking lots directly connected to the exhibition halls. For visitors arriving by public transport, the tram T5 connects Eurexpo to the Grange Blanche station (metro line D) in less than 30 minutes. free shuttles are also offered throughout the duration of the show from certain strategic points in Lyon.

• Registration and fees: Access to the trade show is free with prior online registration. Simply create your visitor badge on the official Prod & Pack website. This personalized badge grants access to all exhibition areas, conferences, and demonstrations.

F.A.Q 

When and where will the Prod and Pack 2025 trade fair take place? 

The trade fair will be held from November 18th to 20th, 2025 at Eurexpo Lyon. in the heart of France's main industrial region. The event is organized by GL events Exhibitions, specialist in trade shows.

Is the Prod and Pack 2025 trade fair open to everyone?

The trade fair is reserved for professionals in the production, packaging, conditioning and logistics sectors. It is aimed in particular at manufacturers, engineers, CSR managers, design offices and technology suppliers. 

Is the Prod and Pack 2025 trade show free? 

Yes, entry is free with prior online registration via the official website of the show. Registration allows you to obtain a personalized badge giving access to the entire show. 

What are the main themes of the Packaging Exhibition 2025? 

This edition will focus on sustainability, reuse and industrial performance. Key areas, such as the Reuse Village, the Nursery, the Showroom or the Industrial Performance Area, will present concrete solutions to meet the challenges of the European PPWR regulation and support the transition to a circular economy.

La CSRD, ou Corporate Sustainability Reporting DirectorThe CSRD is a European directive that harmonizes non-financial reporting within the EU. Adopted in November 2022, it replaces the NFRD directive and is part of the European Green Deal strategy. Since its application on January 1, 2024, the CSRD requires companies to publish a report on their environmental, social, and governance (ESG) performance and introduces the key principle of dual materiality.

Definition, challenges, new developments, ETERNITY Systems explains everything you need to know about the CSRD to understand and effectively implement this directive. 

• The CSRD directive in summary
• What is the CSRD?
• What is the dual materiality implemented by the CSRD?
• Which companies are affected by the CSRD? 
• What is the implementation schedule for the CSRD directive? 
• What are the objectives of the CSRD? 
• What are the publication requirements of the CSRD directive? 
• What are the penalties for non-compliance with the CSRD? 
• How to prepare for and anticipate compliance with the CSRD directive?
• FAQ 

The CSRD directive in summary 

• The CSRD directive harmonizes sustainability reporting in Europe and requires companies to publish reliable, verified and comparable environmental, social and governance data.
• ESRS standards (European Sustainability Reporting Standards) structure this reporting around the principle of double materialitywhich requires assessing both the impact of activities on the environment and society and the influence of sustainability issues on economic performance.
• These ESRS standards define the indicators and content of the reporting, ensuring comparability and reliability of data at the European level.
• Preparing for the CSRD requires a cross-functional organization: structuring governance, ensuring reliable data collection, anticipating audits and integrating sustainability into the company's overall strategy.

What is the CSRD?

The Corporate Sustainability Reporting Directive (CSRD) is a new European directive that defines the rules for non-financial reporting by companies in the European Union. It governs the publication of environmental, social and governance (ESG) information in order to to make this data more accessible and transparent at the EU level.

This CSRD reporting aims to harmonize the communication of sustainability performance to meet an overall objective: to achieve carbon neutrality by 2050 and to orient economic models towards responsible growth.

The CSRD aligns with other European regulatory frameworks, such as the Green Deal, the SFDR (Sustainable Finance Disclosure Regulation) and the duty of careThis harmonization allows to unify transparency practices so that sustainable commitments are understandable to all. 

CSRD and NFRD: the major changes 

The NFRD (Non Financial Reporting Directive) was a directive which aimed to harmonize reporting, translated in France by the Extra-Financial Performance Declaration (DPEF).

The NFRD gives way to the CSRD, which strengthens the framework and broadens the scope of application with 5 major changes: 

• More accurate and verifiable information Companies must now publish detailed data on their environmental, social and governance impacts according to specific indicators: greenhouse gas emissions, energy consumption, waste management, share of renewable energy or even pay equality.
• A unified digital format : the reporting is integrated into a dedicated section of the management report, written in XHTML format and structured according to a common European structure to guarantee the comparability of the data.
• A broad scope of application : approximately 50,000 European companies will eventually be affected, including many SMEs and subsidiaries that were previously exempt.
• An independent verification : the published information must be audited by an auditor or an independent third-party organization such as Bureau Veritas or EcoAct, in order to ensure its reliability.
• The principle of dual materiality : each company must now assess both its impact on society and the environment, and the effect of sustainability issues on its own economic performance.

What is the dual materiality implemented by the CSRD?

The principle of dual materiality is an approach that requires companies to analyze their sustainability performance from two complementary perspectives: the impact of ESG issues on their business, and the impact of their activity on society and the environment.

• Financial materiality It assesses how environmental, social, and governance issues influence the company's financial situation. For example, rising energy costs, resource scarcity, or climate risks can affect profitability, investments, or the supply chain.
• The materiality of impact It measures the positive or negative effects of the company on its broader ecosystem: environment, working conditions, human rights, local communities. This includes, for example, greenhouse gas emissions, waste management, or the social practices of suppliers.

When an impact or risk is deemed significant, It must be mentioned in the sustainability report. This approach marks a major evolution in non-financial reporting: it is no longer simply a matter of stating commitments or intentions, but of to concretely measure the real effects of the company's activities, and to assess the economic consequences.

Which companies are affected by the CSRD? 

The CSRD directive This applies to businesses according to certain thresholds: based on their size, legal status, and geographical location. It therefore most often concerns: 

• Large European companies
• Listed SMEs
• Non-European companies
• Subsidiaries and branches

Large European companies

all major European companies are affected by the CSRD standard, whether they are listed or not, provided they exceed at least two of the following three CSRD thresholds:

• 1000 employees

• 40 million euros in turnover

• 20 million euros in total on the balance sheet

These companies must publish an annual sustainability report that complies with ESRS standards (European Sustainability Reporting Standards), integrated into their management report and verified by an auditor or an independent third-party organization.

In 2025, the European Commission proposed, via an "omnibus" package, to reduce the number of companies subject to the CSRD This includes raising the employee threshold to over 1,000 and adding a net revenue threshold of €450 million. These measures are still under discussion and are not yet applicable. 

Listed SMEs

small and medium-sized enterprises listed on European regulated markets also fall within the scope of the CSRD. However, They benefit from a simplified system. with simplified reporting and a transition period before the full implementation of the obligations. These companies will thus be able to postpone the publication of their first sustainability report until 2028 (based on data from the 2027 financial year).

Non-European companies

foreign companies that conduct significant economic activity in the European Union and generate more than 150 million euros in annual revenue in the EU market must publish a sustainability report covering its environmental, social and governance (ESG) impacts.

Subsidiaries and branches

European subsidiaries whose parent company prepares consolidated reports Companies may be exempt from submitting an individual CSRD report. However, these companies must still provide certain data to ensure consistency in the information published at the group level. Large listed companies are not eligible for this exemption.

Micro-enterprises

Micro-enterprises are excluded from the scope of the CSRD directive. The following structures are considered micro-enterprises:

• With 10 employees or fewer
• Generating a turnover or balance sheet total of less than 2 million euros

They are not subject to an obligation of extra-financial reporting. but may choose to publish them voluntarily through the CS3D to promote their CSR approach.

What is the implementation schedule for the CSRD directive? 

In April 2025, the European Union officially adopted a two-year postponement of the application of the CSRD directive. for certain categories of businesses.

In France, the DDADUE 5 lawThe law, promulgated on April 30, 2025, transposes this postponement into national law. It directly concerns large companies and listed SMEs, which now have additional time before integrating sustainability information into their management report.

Companies already subject to the NFRD are still required to publish their first CSRD report in 2025.based on the 2024 financial year. The deferral applies only to new entrants into the scheme.

What are the objectives of the CSRD? 

The CSRD directive aims to standardize the non-financial reporting of European companies to make ESG information more accessible and easier to compare and analyze. To achieve this, it pursues four main objectives: 

• Create a common language : the CSRD aims to establish precise indicators via ESRS standards to monitor environmental, social and governance impacts.

• Aligning strategies with the climate transition : The aim is to help organizations stay on track towards carbon neutrality, in line with the Paris Agreement and the 1,5°C limit.

• Promoting a sustainable economy : this is about improving the transparency of ESG data to direct capital towards responsible companies and strengthen European green finance.

• Build confidence : the aim is to establish clear and verifiable reporting, which guarantees credibility with investors, clients and public authorities.

What are the publication requirements of the CSRD directive? 

The CSRD directive requires companies to publish an annual sustainability report integrated into their management report. according to a format and standards strictly defined at European level : 

• Comply with ESRS (European Sustainability Reporting Standards) These standards govern the information to be disclosed on environmental, social, and governance (ESG) aspects. This transparency framework is part of a broader circular economy approach, consistent with other European regulations such as the PPWR regulations (Packaging and Packaging Waste Regulation) and the AGEC law in France which aim to reduce waste, encourage reuse and promote more sustainable production models.
• Adopt a single digital format : the report must be published in XHTML format, with standardized markup (XBRL) to facilitate reading and comparison of data across the European Union.
• Ensure external verification of information : each report must be audited by an auditor or an independent third-party body to ensure its reliability and compliance.
• Include dual materiality analysis Companies must demonstrate both their impact on the environment and society, and the effect of climate issues on their economic performance.

What are the penalties for non-compliance with the CSRD? 

The CSRD directive provides for financial and legal sanctions for companies that do not comply with their non-financial reporting obligations.

• Administrative fines : each Member State defines the amount and modalities of the sanctions, but they can reach several hundred thousand euros depending on the seriousness of the breach. 

• Civil or criminal penalties Management can be held liable for misleading, incomplete, or false statements. Indeed, if sustainability information is not certified, the company's director is liable to a fine of €30,000 and a two-year prison sentence. If the company's director obstructs the certification of sustainability information, they are liable to a fine of €75,000 and a five-year prison sentence.
• Potential exclusion of certain devices : from 2026, companies that do not comply with their non-financial reporting obligation will be excluded from public procurement at the national level.  

In France, the planned sanctions are aligned with and reinforce those already applied for the Non-Financial Performance Statement (DPEF): 

• A public statement may be published, indicating the nature of the offence and the company involved (“name and shame”).
• The competent authority may issue a cease and desist order to compel the company to correct its deficiencies.
• Administrative fines penalties will be applied in proportion to the profits received from the offence. 

How to prepare for and anticipate compliance with the CSRD directive?

To implement the CSRD standard and anticipate these steps in order to be clear and effective in their reporting, companies must: 

• Strengthen their CSR strategy
• Calculate their carbon footprint 
• Become familiar with ESRS standards
• Stay informed about regulatory developments
• Rethinking internal governance
• Organize the collection of sustainability data 
• Engage in dialogue with verification bodies
• To get targeted support

Strengthening your CSR strategy

Implementing a robust CSR strategy is the first step towards CSRD compliance where the company conducts an internal audit to identify: 

• Its priority issues
• Its impacts
• Its risks

Based on this, she can define a clear action plan, set measurable objectives, and involve her teams in the CSR approachMonitoring indicators and the drafting a CSR report then allow to evaluate the effectiveness of the actions undertaken and to continuously adjust the strategy. 

Conduct a carbon footprint assessment

The carbon footprint, or GHG emissions assessment, allows us to measure the greenhouse gas emissions generated by the company. The carbon footprint assessment helps define a realistic decarbonization trajectory. It is an essential reference point for the future sustainability report.

Become familiar with ESRS standards

Understanding the ESRS (European Sustainability Reporting Standards) is essential to approaching the CSRD with confidence. These standards define how to collect and present ESG informationTo achieve this goal, companies must: 

• To appropriate the logic of dual materiality
• Plan the reporting steps
• Centralize the data in a consistent format.

Tools such as the European ESAP platform or the French platform Impact facilitate this compliance. Anticipating these requirements saves time and avoids errors when publishing the report.

Stay informed about regulatory developments

To remain compliant, it is essential for companies to to implement active monitoring and to follow new publications, official updates, and recommendations from authorities. Being attentive and constantly monitoring the situation allows you to: 

• To anticipate changes
• To adopt good practices
• To better understand listeners' expectations 
• To limit areas of uncertainty in the preparation of the sustainability report

Rethinking internal governance

Clear internal governance ensures the reliability of information and strengthens the credibility of reporting.ESG issues must be integrated into the overall strategy, involve management, train teams, and clarify roles. 

It should be noted that the most advanced companies are now creating specific positions or committees to manage these issues. 

Organize the collection of sustainability data

The company must begin by to compile all the data already available (carbon footprint, HR indicators, financial reports, etc.), then identify the missing information and define the new data to be produced to meet the requirements of CSRD reporting.

This step relies on a close collaboration between the different departments Finance, human resources, production, purchasing, logistics, and CSR are all relevant departments. Each department must be involved in gathering and ensuring the reliability of the information. Clear, documented, and traceable data facilitates the verification and certification of the sustainability report.

Engage in dialogue with the verification bodies

Companies have every interest in communicating early and regularly with their auditor or independent third-party organization to clarify expectations, validate calculation methods, and ensure the compliance of the future report. Sharing areas of uncertainty, testing a dataset, or requesting preliminary feedback reduces the risk of adjustments at the end of the process. 

To get targeted support

The complexity of CSR often justifies support, such as engaging a consulting firm or a CSR expert, to structure the project, prioritize tasks, and improve efficiency. Support for companies can focus on: 

• The carbon footprint assessment
• The definition of materiality
• Data collection 
• Audit preparation

Choosing the right partners, suited to the size and sector of the company, helps to avoid costly mistakes and to establish a solid and sustainable approach.

La CSRD directive It encourages organizations to measure, structure, and demonstrate their environmental, social, and governance commitments. It promotes more responsible management based on verifiable and comparable data.

ETERNITY Systems supports companies in this evolution by providing them with Packaging tracking and management solutions compliant with new European obligationsOur tools allow us to centralize sustainability data, track material flows, and reduce waste.

FAQ

What are the CSRD thresholds for 2026?

In 2026, the CSRD directive will apply to large companies exceeding at least two of the following three thresholds Companies with 250 employees, €50 million in revenue, or €25 million in total assets will be required to publish their first sustainability report in 2028, based on the 2027 financial year.

Is a carbon footprint assessment mandatory for CSRDs?

Yes, the carbon footprint is one of the pieces of information required for sustainability reporting.Companies must measure their direct and indirect emissions (Scopes 1, 2 and 3) to demonstrate their impact on the climate and their reduction strategy.

What are the indicators of the CSRD?

The CSRD relies on the ESRS standards, which define specific indicators according to three components. :

• Environment (emissions, energy, resources)
• Social (employment, working conditions, equality) 
• Governance (ethics, transparency, sustainable strategy)

These indicators allow ESG performance to be tracked in a harmonized manner across Europe.

What ESRS standards should you be aware of?

The ESRS (European Sustainability Reporting Standards) define the content of the sustainability report. They cover environmental, social and governance themes, with cross-cutting standards (ESRS 1 and 2).  

The ESRS 1 It covers the general principles of reporting, meaning it defines how a company should construct and present its sustainability report.ESRS 2 It covers the basic information required for all companies. It includes sustainability governance, strategy and business model, CSR policies and objectives, and risk and opportunity management. 

How long does it take to prepare a CSRD report? ?

The complete preparation of the CSRD report can take 12 to 24 months. This timeframe depends on the company's CSR maturity, the quality of available data, and the level of scrutiny expected by the audit. Starting early helps avoid delays and allows for the gradual integration of CSR into internal processes.