Company: MT
Filing Date: 2025-03-10
Form Type: 20-F
Source: 0001243429-25-000017
Chunk: 94

Company: ArcelorMittal
Filing Date: 2025-03-10
Form: 20-F
Chunk 94
---
 Processing Industry, among others. These changes will result in stricter environmental norms concerning pollution (emissions to air, water and land), broader impacts on natural environments, habitats and biodiversity, and energy efficiency and resource efficiency, as well as promoting more sustainable industrial production (part of the European Commission’s Green Deal for a climate-neutral continent) and increased transparency of information available to public. European Union The revised Industrial Emission Directive (Directive 2024/1785 or “IED 2.0”) entered into force in August 2024. The overall aim of the IED 2.0 is to minimize the impact of pollution on people’s health and the environment by reducing harmful industrial and intensive livestock emissions across the EU. The IED 2.0 imposes stricter rules for defining emission limit values and in respect of permit requirements as well as tighter compliance and control rules with additional enforcement provisions. The operators of industrial installations will need to develop transformation plans to achieve the EU's 2050 zero pollution, circular economy, and decarbonization goals. The revised directive focuses on resource use performance levels, as well as lower chemical pollution through requirements for a reduced use of toxic chemicals. Furthermore, the new EU Industrial Emissions Portal Regulation (EU) 2024/1244 which replaces the European Pollutant Release and Transfer Register Regulation (E-PRTR) entered into force in May 2024. This revision enhances public access to information related to industrial emissions. During the next two years, the European Commission will work on implementing rules, with the first report under the revised directive (describing releases and resource use in 2027) scheduled for publication in 2028. In the context of supply chain, the German Supply Chain Due Diligence Act 2022 ("Lieferkettensorgfaltspflichtengesetz"), which came into force in January 2023, provides a legal framework for fulfilling human rights due diligence obligations and requires that German companies undertake due diligence in their supply chains and motivate their contract partners abroad to protect internationally recognized human rights and environmental standards. Additionally, in July 2024, the Directive on Corporate Sustainability Due Diligence Directive ("Directive 2024/1760") (CS3D) entered into force, establishing a corporate due diligence duty, including to identify and address potential and actual adverse human rights and environmental impacts in the company’s own operations, the operations of its subsidiaries and, where related to their value chain(s), those of its and their business partners. In addition, Directive