With the new Directive (EU) 2024/1785 of April 24, 2024, the EU has fundamentally revised the existing Industrial Emissions Directive (IED) 2010/75. The so-called "IED 2.0" brings with it far-reaching changes that affect not only operators of industrial plants, but also authorities, certifiers and auditors. In this article, we take a compact look at the key changes and outline the practical implications of the amendment for the various addressee groups.

What is the IED Directive 2.0?

The abbreviation "IED Directive 2.0" stands for the revised version of the EU Industrial Emissions Directive (Directive 2010/75/EU), which was amended by the new Directive (EU) 2024/1785 of April 24, 2024 and published in the Official Journal of the European Union on July 15, 2024.

With the IED 2.0, the EU is pursuing the goal of further reducing industrial emissions, including through stricter limit values and additional obligations for operators. At the same time, natural resources are to be better protected and the sustainability of industrial production processes strengthened. The scope of the directive is also being extended so that more sectors and activities will be covered by the regulations in future. The directive is to be transposed into national law by June 1, 2026.

 

Why has the IED Directive been revised?

The previous IED regulations from 2010 are no longer sufficient to meet the current environmental and climate policy challenges. A revision was necessary in order to adapt the regulatory framework to key European and international strategies - including the European Green Deal, the Paris Agreement, the UN's 2030 Agenda and numerous sectoral initiatives such as the chemicals strategy, the Fit for 55 package, the methane strategy and the biodiversity and soil strategy. The IED 2.0 is thus intended to make a coherent contribution to a sustainable, climate-neutral and low-pollutant industry.

Implementation in Germany

The Federal Ministry for the Environment, Nature Conservation, Nuclear Safety and Consumer Protection (BMUV) has already published a draft implementation law and a framework ordinance to transpose the Industrial Emissions Directive 2.0 into national law. You can find the current status here.

IED 2.0 brings new requirements for environmental protection: stricter emission limits, transparent reporting obligations and a mandatory environmental management system for affected companies - with binding implementation by 2027.

Who is affected by the IED Directive 2.0?

In Germany, the IED 2024 affects around 13,000 industrial facilities. IED 2.0 not only extends existing requirements, but also significantly expands the scope of the directive. In addition to traditional emission-intensive industrial sectors such as the energy and basic materials industries, areas of the manufacturing industry such as food processing and textile production will also be increasingly covered in future. In addition, the agricultural sector will come more into focus. Waste management and recycling as well as certain areas of digitalization and battery production in the context of the circular economy will now also be regulated.

The directive thus takes account of the following: technological development, new environmental impacts and increasing political pressure for decarbonization and resource efficiency.

The new IED Directive also has an impact on a large number of players along the regulatory and operational chain. At state level, the legislature and executive are affected, as are the responsible monitoring and enforcement authorities. In the context of providing evidence, certification companies, external and internal auditors and company management representatives are particularly involved in implementation. The insurance industry, for example in the area of environmental and liability risks, must also adapt to new framework conditions.

 

IED 2.0 - What are the changes?

IED 2.0 leads to significantly stricter emission limits and higher requirements for the state of the art, based on a risk-based approach and the precautionary principle. Operators must submit more detailed and more frequent emission reports and make certain environmental information publicly available.

A key element is the introduction of a comprehensive environmental management system, including chemicals management, which must be implemented by July 1, 2027 and then externally audited every three years by approved conformity bodies. The environmental management system must take into account both the requirements of the IED Directive itself and the conclusions on best available techniques (BAT). Together, these measures promote transparency, precaution and continuous improvement in environmental performance.

IED Directive 2.0 - what to do now?

With the publication of IED 2.0, the focus is already shifting to concrete implementation. Companies and other affected stakeholders should take action now to be prepared for the new requirements in good time:

  • Checking and updating existing installations and assessing which installations must comply with which state of the art - taking into account any transition periods.
  • Introduction or further development of an environmental management system that covers the new regulatory requirements in addition to ISO 14001 or EMAS.
  • Evaluation of personnel and technical resources to cope with the increasing administrative workload.
  • Examination of possible effects of the new requirements on existing insurance policies, particularly in the area of environmental liability.

 

What happens if the IED Directive 2.0 is not implemented?

Failure to implement the directive can have serious consequences, including the prohibition, decommissioning or removal of installations, fines as well as imprisonment and fines under environmental criminal law. In addition, there is a risk of loss of insurance cover in the event of non-compliant operation. The amendment to the Environmental Crime Directive 2024/1203, with a transposition deadline of May 2026, will significantly tighten these sanctions.

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ISO 14001 certification

How much effort do you need to make to have your environmental management system certified in accordance with ISO 14001? Find out free of charge and without obligation.

IED 2.0 - what can DQS do for you?

In addition to the mandatory requirements for an environmental management system, starting in July 2027 and then every 3 years, the IED amendment also provides for the audit and conformity assessment of the management system by an accredited audit company such as DQS. DQS can support you here at an early stage and assess your existing environmental management system for the future IED 2.0 requirements.

Trust and expertise

Our texts and brochures are written exclusively by our standards experts or long-standing auditors. If you have any questions about the text content or our services to our author, please send us an e-mail.

Author

Frank Machalz

Long-standing DQS auditor for the area of risk and compliance management and its subsystems, such as anti-corruption, business continuity, occupational health and safety, environmental protection or product safety. His interdisciplinary expertise is especially appreciated by customers with an integrated, holistic (risk) management system. In addition, Mr. Machalz contributes his expertise to various committees, including standardization work at the German Institute for Standardization DIN, the Berlin Chamber of Commerce and Industry, and as Chairman of the Advisory Board of Control Union Certifications Germany GmbH, while at the same time participating in the knowledge and experience of the other committee members.

As Managing Director of envigration GmbH - Risk & Compliance Management in Berlin, Frank Machalz and his interdisciplinary team of lawyers, tax consultants, business economists, engineers, natural scientists, humanists and psychologists have been advising and supporting international and national organizations for many years. He and his team regularly share their respective expertise in internal and external training events.

Frank Machalz is a member of the DIN Standards Committee on Organizational Processes (NA Org) NA 175 -00 -01 AA Governance and Compliance Management. For several years, he has been actively involved in the development of the ISO 37301 standard as well as ISO 37000 and DIN ISO 37002. In addition, he also contributes his expertise and experience to the standards committee Quality Management, Statistics and Certification Fundamentals (NQSZ) NA 147-00-03-21 and will actively participate here in the development of the future ISO 17021-13.

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