BEGIN:VCALENDAR VERSION:2.0 PRODID:-//The Planet Brief//ESG Reporting Deadline Tracker//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:TPB ESG reporting deadlines X-WR-CALDESC:Source-checked UK and EU sustainability reporting dates from The Planet Brief. BEGIN:VEVENT UID:fca-sdr-large-firm-first-entity-report-2025@theplanetbrief.com DTSTAMP:20260718T120000Z DTSTART;VALUE=DATE:20251202 DTEND;VALUE=DATE:20251203 SUMMARY:SDR: First SDR sustainability entity report for larger firms DESCRIPTION:The first sustainability entity report was due by 2 December 2 025 and the reporting obligation continues annually.\nStatus: In force.\nW ho may be affected: Asset Manager Or Fund\, Life Insurer\, Fca Regulated P ension Provider.\nOfficial source: https://www.fca.org.uk/firms/climate-ch ange-sustainable-finance/reporting-requirements\nTPB context: https://thep lanetbrief.com/esg/sdr/ URL:https://theplanetbrief.com/esg/reporting-deadline-tracker/#fca-sdr-lar ge-firm-first-entity-report-2025 CATEGORIES:SDR\,United Kingdom\,In force STATUS:CONFIRMED TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:cbam-definitive-period-start-2026@theplanetbrief.com DTSTAMP:20260718T120000Z DTSTART;VALUE=DATE:20260101 DTEND;VALUE=DATE:20260102 SUMMARY:CBAM: EU CBAM definitive period began DESCRIPTION:The definitive CBAM regime started on 1 January 2026\, replaci ng the transitional reporting-only period.\nStatus: In force.\nWho may be affected: Importer Or Operator\, Indirect Customs Representative\, Non Eu Supplier.\nOfficial source: https://taxation-customs.ec.europa.eu/carbon-b order-adjustment-mechanism_en\nTPB context: https://theplanetbrief.com/car bon/eu-cbam-explained/ URL:https://theplanetbrief.com/esg/reporting-deadline-tracker/#cbam-defini tive-period-start-2026 CATEGORIES:CBAM\,European Union\,In force STATUS:CONFIRMED TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:uk-srs-final-standards-2026@theplanetbrief.com DTSTAMP:20260718T120000Z DTSTART;VALUE=DATE:20260225 DTEND;VALUE=DATE:20260226 SUMMARY:UK SRS: Final UK SRS S1 and S2 became available for voluntary use DESCRIPTION:UK SRS S1 and S2 are available as a voluntary reporting baseli ne while government and the FCA consider future mandatory requirements sep arately.\nStatus: Voluntary.\nWho may be affected: Listed Company\, Large Private Company\, Smaller Company Or Supplier.\nOfficial source: https://w ww.gov.uk/guidance/uk-sustainability-reporting-standards\nTPB context: htt ps://theplanetbrief.com/esg/uk-srs-ifrs-s2-climate-disclosures/ URL:https://theplanetbrief.com/esg/reporting-deadline-tracker/#uk-srs-fina l-standards-2026 CATEGORIES:UK SRS\,United Kingdom\,Voluntary STATUS:TENTATIVE TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:uk-srs-fca-listing-consultation-close-2026@theplanetbrief.com DTSTAMP:20260718T120000Z DTSTART;VALUE=DATE:20260320 DTEND;VALUE=DATE:20260321 SUMMARY:UK SRS: FCA consultation on UK SRS listing-rule changes closed DESCRIPTION:The response period ended. The next material event is the FCA' s final policy and implementation timetable.\nStatus: Decision watch.\nWho may be affected: Listed Company\, Investor\, Assurance Provider.\nOfficia l source: https://www.gov.uk/guidance/uk-sustainability-reporting-standard s\nTPB context: https://theplanetbrief.com/esg/uk-srs-ifrs-s2-climate-disc losures/ URL:https://theplanetbrief.com/esg/reporting-deadline-tracker/#uk-srs-fca- listing-consultation-close-2026 CATEGORIES:UK SRS\,United Kingdom\,Decision watch STATUS:TENTATIVE TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:revised-esrs-delegated-act-adopted-2026@theplanetbrief.com DTSTAMP:20260718T120000Z DTSTART;VALUE=DATE:20260703 DTEND;VALUE=DATE:20260704 SUMMARY:ESRS: Commission adopted revised ESRS delegated act DESCRIPTION:The standards text has been adopted by the Commission but does not apply until the scrutiny and entry-into-force process is complete.\nS tatus: Pending entry into force.\nWho may be affected: Listed Company\, La rge Private Company\, Assurance Provider\, Reporting Software Provider.\nO fficial source: https://finance.ec.europa.eu/regulation-and-supervision/fi nancial-services-legislation/implementing-and-delegated-acts/corporate-sus tainability-reporting-directive_en\nTPB context: https://theplanetbrief.co m/esg/eu-esrs-simplification-2026/ URL:https://theplanetbrief.com/esg/reporting-deadline-tracker/#revised-esr s-delegated-act-adopted-2026 CATEGORIES:ESRS\,European Union\,Pending entry into force STATUS:TENTATIVE TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:eu-voluntary-reporting-standard-adopted-2026@theplanetbrief.com DTSTAMP:20260718T120000Z DTSTART;VALUE=DATE:20260703 DTEND;VALUE=DATE:20260704 SUMMARY:ESRS: Commission adopted the voluntary reporting standard for smal ler companies DESCRIPTION:The Commission adopted a proportionate voluntary reporting sta ndard alongside the revised ESRS\, subject to scrutiny and Official Journa l publication.\nStatus: Pending entry into force.\nWho may be affected: Sm aller Company Or Supplier\, Large Company Customer\, Lender.\nOfficial sou rce: https://finance.ec.europa.eu/news/commission-adopts-revised-sustainab ility-reporting-standards-2026-07-03_en\nTPB context: https://theplanetbri ef.com/esg/vsme-standard-explained/ URL:https://theplanetbrief.com/esg/reporting-deadline-tracker/#eu-voluntar y-reporting-standard-adopted-2026 CATEGORIES:ESRS\,European Union\,Pending entry into force STATUS:TENTATIVE TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:fca-sdr-smaller-firm-first-entity-report-2026@theplanetbrief.com DTSTAMP:20260718T120000Z DTSTART;VALUE=DATE:20261202 DTEND;VALUE=DATE:20261203 SUMMARY:SDR: First SDR sustainability entity report for the next firm coho rt DESCRIPTION:The first sustainability entity report is due by 2 December 20 26\, after which the report is required annually.\nStatus: Confirmed.\nWho may be affected: Asset Manager Or Fund\, Life Insurer\, Fca Regulated Pen sion Provider.\nOfficial source: https://www.fca.org.uk/firms/climate-chan ge-sustainable-finance/reporting-requirements\nTPB context: https://thepla netbrief.com/esg/sdr/ URL:https://theplanetbrief.com/esg/reporting-deadline-tracker/#fca-sdr-sma ller-firm-first-entity-report-2026 CATEGORIES:SDR\,United Kingdom\,Confirmed STATUS:CONFIRMED TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:eudr-eutr-micro-small-application-2026@theplanetbrief.com DTSTAMP:20260718T120000Z DTSTART;VALUE=DATE:20261230 DTEND;VALUE=DATE:20261231 SUMMARY:EUDR: EUDR applies to EUTR-covered micro and small operators DESCRIPTION:The EUDR starts applying to this narrower micro and small oper ator group on 30 December 2026.\nStatus: Confirmed.\nWho may be affected: Micro Company\, Small Company\, Timber Operator.\nOfficial source: https:/ /environment.ec.europa.eu/topics/forests/deforestation/regulation-deforest ation-free-products_en\nTPB context: https://theplanetbrief.com/esg/eudr-e xplained-eu-deforestation-regulation/ URL:https://theplanetbrief.com/esg/reporting-deadline-tracker/#eudr-eutr-m icro-small-application-2026 CATEGORIES:EUDR\,European Union\,Confirmed STATUS:CONFIRMED TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:eudr-large-medium-application-2026@theplanetbrief.com DTSTAMP:20260718T120000Z DTSTART;VALUE=DATE:20261230 DTEND;VALUE=DATE:20261231 SUMMARY:EUDR: EUDR applies to large and medium operators DESCRIPTION:Covered large and medium operators must meet the EUDR due-dili gence and evidence requirements from 30 December 2026.\nStatus: Confirmed. \nWho may be affected: Importer Or Operator\, Large Company\, Medium Compa ny\, Trader.\nOfficial source: https://environment.ec.europa.eu/topics/for ests/deforestation/regulation-deforestation-free-products_en\nTPB context: https://theplanetbrief.com/esg/eudr-explained-eu-deforestation-regulation / URL:https://theplanetbrief.com/esg/reporting-deadline-tracker/#eudr-large- medium-application-2026 CATEGORIES:EUDR\,European Union\,Confirmed STATUS:CONFIRMED TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:csrd-revised-scope-financial-years-2027@theplanetbrief.com DTSTAMP:20260718T120000Z DTSTART;VALUE=DATE:20270101 DTEND;VALUE=DATE:20270102 SUMMARY:CSRD: Revised CSRD scope applies from financial year 2027 DESCRIPTION:The revised second-cohort scope applies for financial years st arting on or after 1 January 2027\, subject to national implementation.\nS tatus: Confirmed.\nWho may be affected: Listed Company\, Large Private Com pany\, Eu Parent Group.\nOfficial source: https://eur-lex.europa.eu/eli/di r/2026/470\nTPB context: https://theplanetbrief.com/esg/csrd/ URL:https://theplanetbrief.com/esg/reporting-deadline-tracker/#csrd-revise d-scope-financial-years-2027 CATEGORIES:CSRD\,European Union\,Confirmed STATUS:CONFIRMED TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:revised-esrs-financial-years-2027@theplanetbrief.com DTSTAMP:20260718T120000Z DTSTART;VALUE=DATE:20270101 DTEND;VALUE=DATE:20270102 SUMMARY:ESRS: Revised ESRS planned to apply from financial year 2027 DESCRIPTION:In-scope reporters are expected to use the revised standards f rom financial year 2027 once the delegated act enters into force.\nStatus: Pending entry into force.\nWho may be affected: Listed Company\, Large Pr ivate Company\, Assurance Provider.\nOfficial source: https://www.efrag.or g/en/news-and-calendar/news/european-commission-publishes-delegated-act-on -revised-esrs-and-voluntary-sustainability-reporting\nTPB context: https:/ /theplanetbrief.com/esg/eu-esrs-simplification-2026/ URL:https://theplanetbrief.com/esg/reporting-deadline-tracker/#revised-esr s-financial-years-2027 CATEGORIES:ESRS\,European Union\,Pending entry into force STATUS:TENTATIVE TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:csrd-omnibus-amendments-transposition-2027@theplanetbrief.com DTSTAMP:20260718T120000Z DTSTART;VALUE=DATE:20270319 DTEND;VALUE=DATE:20270320 SUMMARY:CSRD: Member States transpose the 2026 CSRD amendments DESCRIPTION:Member States must bring the required national measures into f orce by 19 March 2027.\nStatus: Confirmed.\nWho may be affected: Eu Member State\, Listed Company\, Large Private Company\, Assurance Provider.\nOff icial source: https://eur-lex.europa.eu/eli/dir/2026/470\nTPB context: htt ps://theplanetbrief.com/esg/csrd/ URL:https://theplanetbrief.com/esg/reporting-deadline-tracker/#csrd-omnibu s-amendments-transposition-2027 CATEGORIES:CSRD\,European Union\,Confirmed STATUS:CONFIRMED TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:eudr-other-micro-small-application-2027@theplanetbrief.com DTSTAMP:20260718T120000Z DTSTART;VALUE=DATE:20270630 DTEND;VALUE=DATE:20270701 SUMMARY:EUDR: EUDR applies to other micro and small operators DESCRIPTION:Covered micro and small operators outside the EUTR exception m ust comply from 30 June 2027.\nStatus: Confirmed.\nWho may be affected: Mi cro Company\, Small Company\, Importer Or Operator\, Trader.\nOfficial sou rce: https://environment.ec.europa.eu/topics/forests/deforestation/regulat ion-deforestation-free-products_en\nTPB context: https://theplanetbrief.co m/esg/eudr-explained-eu-deforestation-regulation/ URL:https://theplanetbrief.com/esg/reporting-deadline-tracker/#eudr-other- micro-small-application-2027 CATEGORIES:EUDR\,European Union\,Confirmed STATUS:CONFIRMED TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:eu-limited-assurance-standards-2027@theplanetbrief.com DTSTAMP:20260718T120000Z DTSTART;VALUE=DATE:20270701 DTEND;VALUE=DATE:20270702 SUMMARY:CSRD: Commission deadline for limited assurance standards DESCRIPTION:The Commission must adopt the limited assurance standards no l ater than 1 July 2027.\nStatus: Confirmed.\nWho may be affected: Assurance Provider\, Listed Company\, Large Private Company.\nOfficial source: http s://eur-lex.europa.eu/eli/dir/2026/470\nTPB context: https://theplanetbrie f.com/esg/esg-assurance-limited-vs-reasonable/ URL:https://theplanetbrief.com/esg/reporting-deadline-tracker/#eu-limited- assurance-standards-2027 CATEGORIES:CSRD\,European Union\,Confirmed STATUS:CONFIRMED TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:cbam-first-annual-declaration-surrender-2027@theplanetbrief.com DTSTAMP:20260718T120000Z DTSTART;VALUE=DATE:20270930 DTEND;VALUE=DATE:20271001 SUMMARY:CBAM: First CBAM annual declaration and certificate surrender DESCRIPTION:The first CBAM declaration and certificate surrender for 2026 imports is due by 30 September 2027.\nStatus: Confirmed.\nWho may be affec ted: Authorised Cbam Declarant\, Importer Or Operator\, Indirect Customs R epresentative.\nOfficial source: https://taxation-customs.ec.europa.eu/car bon-border-adjustment-mechanism/cbam-communication-and-faqs_en\nTPB contex t: https://theplanetbrief.com/carbon/eu-cbam-explained/ URL:https://theplanetbrief.com/esg/reporting-deadline-tracker/#cbam-first- annual-declaration-surrender-2027 CATEGORIES:CBAM\,European Union\,Confirmed STATUS:CONFIRMED TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:csddd-transposition-2028@theplanetbrief.com DTSTAMP:20260718T120000Z DTSTART;VALUE=DATE:20280726 DTEND;VALUE=DATE:20280727 SUMMARY:CSDDD: Member States transpose the amended CSDDD DESCRIPTION:National implementing measures must be adopted and published b y 26 July 2028.\nStatus: Confirmed.\nWho may be affected: Eu Member State\ , Large Company\, Non Eu Company With Eu Turnover.\nOfficial source: https ://eur-lex.europa.eu/eli/dir/2026/470\nTPB context: https://theplanetbrief .com/esg/csddd-explained/ URL:https://theplanetbrief.com/esg/reporting-deadline-tracker/#csddd-trans position-2028 CATEGORIES:CSDDD\,European Union\,Confirmed STATUS:CONFIRMED TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:csddd-company-application-2029@theplanetbrief.com DTSTAMP:20260718T120000Z DTSTART;VALUE=DATE:20290726 DTEND;VALUE=DATE:20290727 SUMMARY:CSDDD: Amended CSDDD applies to companies DESCRIPTION:Member States must apply the amended due-diligence measures fr om 26 July 2029\, with the annual-statement timing treated separately.\nSt atus: Confirmed.\nWho may be affected: Large Company\, Non Eu Company With Eu Turnover\, Ultimate Parent Company.\nOfficial source: https://eur-lex. europa.eu/eli/dir/2026/470\nTPB context: https://theplanetbrief.com/esg/cs ddd-explained/ URL:https://theplanetbrief.com/esg/reporting-deadline-tracker/#csddd-compa ny-application-2029 CATEGORIES:CSDDD\,European Union\,Confirmed STATUS:CONFIRMED TRANSP:TRANSPARENT END:VEVENT END:VCALENDAR