European companies

This subtopic contains the following guidance on EU level rules relating to European companies:

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Practice Note: European companies provides an introduction to the European company, Societas Europaea, or 'SE'. It covers how they are incorporated and governed, their head office, their capital

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Latest EU Law News

Council and Parliament reach provisional agreement on CountEmissionsEU transport package

The Council of the European Union and European Parliament have reached a provisional agreement on the CountEmissionsEU proposal establishing a single methodology for calculating greenhouse gas emissions from passenger and freight transport services. The agreement introduces a common calculation method based on EN ISO standard 14083:2023, which applies the well-to-wheel principle covering emissions from fuel production through to transport operations. Transport companies will not be obliged to calculate emissions, but if they choose to do so for reporting, contractual or marketing purposes, they must apply the common EU methodology. The European Commission is required to develop a free calculation tool for small and medium-sized enterprises within four years, and must assess the possibility of expanding the methodology to include life-cycle emissions within four years after the rules begin applying. The provisional agreement requires endorsement by member states' representatives within the Council and by the European Parliament before formal adoption by both institutions. The new rules would apply four and a half years after publication and entry into force, with some exceptions.

Commission launches work on code of practice on transparency of AI-generated content

The European Commission has launched work on a code of practice for the marking and labelling of AI-generated content, initiating a seven-month, stakeholder-driven process led by independent experts appointed by the European AI Office. The code will serve as a voluntary instrument to help providers of generative AI systems comply with transparency obligations under the EU AI Act. It will support the marking of AI-generated content, including synthetic audio, images, video and text, in machine-readable formats to enable detection. The code will provide guidance to deployers using deepfakes or AI-generated content to ensure that AI involvement is clearly disclosed when communicating with the public on matters of public interest. These transparency obligations will become applicable in August 2026, complementing existing rules for high-risk AI systems and general-purpose AI models.

EBA publishes final Guidelines on environmental scenario analysis

The European Banking Authority (EBA) has published its final guidelines on environmental scenario analysis, outlining supervisory expectations for how institutions should identify, assess, and manage environmental risks. The Guidelines are based on Article 87(a)5 of the Capital Requirements Directive (CRD6) and Article 177(2a) of the Capital Requirements Regulation (CRR3), forming part of the EBA’s roadmap on sustainable finance for the integration of ESG risks into the prudential framework. They will apply from 1 January 2027.

EU Law weekly highlights—6 November 2025

This week's edition of EU Law weekly highlights includes news that the Commission published its annual Enlargement Package, released an indicative timetable for the legislative proposals it expects to issue in 2025, opened a public consultation on revising the EU public procurement Directives, and launched a call for evidence on the proposed EU Quantum Act. In addition this week, the European Data Protection Supervisor published revised guidance on the use of generative AI and the processing of personal data by EU bodies, the Commission adopted amendments to the Solvency II delegated regulation, work commenced on a code of practice for the making and labelling of AI-generated content, the Commission published an updated clinical trials guidance package, and the EFPIA raised concerns about the lack of an impact assessment for medicines in relation to the proposed universal EU REACH restriction on PFAS. These highlights also cover the launch of a European Sustainable Transport Investment Plan and the publication of a draft delegated regulation establishing rules for EU design-related IP procedures managed by the European Union Intellectual Property Office.