It is not mandatory at this stage. But CSRD ESRS E2 to E5 (pollution, water, biodiversity, resources) requires indicators that overlap directly with OEF, and the ESPR regulation (2024) provides, sector by sector, for environmental information requirements for which the PEF method is a possible calculation basis (textiles and furniture are among the Commission's priorities); the 2027 battery passport, for its part, falls under Regulation (EU) 2023/1542. For large listed groups, the two frameworks will converge rapidly by 2027-2028.
Read the source article: Bilan Carbone® or OEF: differences and when to switch