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Tuesday, 30 June 2026 marks an important milestone in the implementation of the EU public Country-by-Country Reporting (pCbCR) Directive. For the first time, many multinational enterprises with a 30 June financial year-end will be required to publish information under the Directive.

As stakeholders and policymakers begin to analyse and interpret the newly available data, it is important that they interpret it within the context of the specific reporting rules defined by the EU Directive.

The pCbCR Directive stands apart from reporting done for tax purposes and its fragmented implementation has created significant complexities for taxpayers.

Read more about how lawmakers should approach this first round of reports and why pCbCR simplification is vital to support tax transparency and reporting efficiency.

The Carbon Border Adjustment Mechanism (CBAM) will test whether the EU can address carbon leakage while keeping investment in Europe. As implementation of the CBAM advances, companies face costs and reporting duties under rules that are still taking shape. Preventing carbon leakage matters. However, the CBAM should work in practice before scope extension is considered. Moving too soon could place burdens on companies and disrupt value chains, with consequences for investment and trade. The focus should be on avoiding measures that introduce further uncertainty and extending proposed safeguards in the Temporary Decarbonisation Fund beyond 2027. Learn how to shape the CBAM so it prevents carbon leakage while maintaining competitiveness. 

Europe’s clean industrial transition will depend on policies that can unlock investment, strengthen energy systems and support sustainable transport. From Tuesday, 16 to Wednesday, 17 June, AmCham EU travelled to the European Parliament in Strasbourg, France for a series of meetings on EU transport, energy and climate policy developments. The delegation engaged with Members of the European Parliament and political group advisers to share business perspectives on Europe’s clean industrial transition. Discussions focused on the Industrial Accelerator Act, the revision of the EU Emissions Trading System, the Carbon Border Adjustment Mechanism, the Grids Package and energy security. Members highlighted the need for predictable, technology-neutral rules that support investment, strengthen Europe’s industrial base and preserve openness to trusted partners.