{ "schemaVersion": "1.0.0", "product": "TPB ESG Reporting Deadline Tracker", "lastUpdated": "2026-07-18", "scopeNote": "Verified United Kingdom and European Union sustainability reporting, disclosure, assurance and evidence milestones. This is a bounded first release, not a global compliance calendar.", "updateCadence": "Weekly source check and monthly full review", "summary": { "eventCount": 17, "regimeCount": 7, "futureConfirmed": 10, "pendingOrWatch": 4, "voluntary": 1 }, "regimes": [ { "id": "uk-srs", "name": "UK Sustainability Reporting Standards", "acronym": "UK SRS", "jurisdiction": "United Kingdom", "authority": "Department for Business and Trade and Financial Conduct Authority", "officialHubUrl": "https://www.gov.uk/guidance/uk-sustainability-reporting-standards", "relatedArticleUrl": "https://theplanetbrief.com/esg/uk-srs-ifrs-s2-climate-disclosures/" }, { "id": "fca-sdr", "name": "Sustainability Disclosure Requirements", "acronym": "SDR", "jurisdiction": "United Kingdom", "authority": "Financial Conduct Authority", "officialHubUrl": "https://www.fca.org.uk/firms/climate-change-and-sustainable-finance/sustainability-disclosure-requirements-sdr-regime", "relatedArticleUrl": "https://theplanetbrief.com/esg/sdr/" }, { "id": "csrd", "name": "Corporate Sustainability Reporting Directive", "acronym": "CSRD", "jurisdiction": "European Union", "authority": "European Commission and European Union", "officialHubUrl": "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "relatedArticleUrl": "https://theplanetbrief.com/esg/csrd/" }, { "id": "esrs", "name": "European Sustainability Reporting Standards", "acronym": "ESRS", "jurisdiction": "European Union", "authority": "European Commission", "officialHubUrl": "https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/implementing-and-delegated-acts/corporate-sustainability-reporting-directive_en", "relatedArticleUrl": "https://theplanetbrief.com/esg/esrs-explained/" }, { "id": "eudr", "name": "European Union Deforestation Regulation", "acronym": "EUDR", "jurisdiction": "European Union", "authority": "European Commission", "officialHubUrl": "https://environment.ec.europa.eu/topics/forests/deforestation/regulation-deforestation-free-products_en", "relatedArticleUrl": "https://theplanetbrief.com/esg/eudr-explained-eu-deforestation-regulation/" }, { "id": "cbam", "name": "Carbon Border Adjustment Mechanism", "acronym": "CBAM", "jurisdiction": "European Union", "authority": "European Commission", "officialHubUrl": "https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en", "relatedArticleUrl": "https://theplanetbrief.com/carbon/eu-cbam-explained/" }, { "id": "csddd", "name": "Corporate Sustainability Due Diligence Directive", "acronym": "CSDDD", "jurisdiction": "European Union", "authority": "European Union", "officialHubUrl": "https://eur-lex.europa.eu/eli/dir/2026/470", "relatedArticleUrl": "https://theplanetbrief.com/esg/csddd-explained/" } ], "events": [ { "id": "uk-srs-final-standards-2026", "regimeId": "uk-srs", "title": "Final UK SRS S1 and S2 became available for voluntary use", "date": "2026-02-25", "dateEnd": null, "datePrecision": "day", "jurisdiction": "United Kingdom", "authority": "Department for Business and Trade", "deadlineType": "effective", "legalStatus": "voluntary", "statusLabel": "Voluntary", "reportingPeriod": null, "scopeSummary": "Any entity may choose to use the final UK SRS. Publication did not itself create a mandatory company reporting date.", "affectedEntities": ["listed-company", "large-private-company", "smaller-company-or-supplier"], "directOrIndirect": "contextual", "obligationSummary": "UK SRS S1 and S2 are available as a voluntary reporting baseline while government and the FCA consider future mandatory requirements separately.", "prepareNow": ["Map current sustainability disclosures to UK SRS S1 and S2", "Record where future FCA or government rules would create a mandatory reporting boundary"], "primarySourceName": "GOV.UK: UK Sustainability Reporting Standards", "primarySourceUrl": "https://www.gov.uk/guidance/uk-sustainability-reporting-standards", "sourcePublished": "2024-09-19", "sourceUpdated": "2026-02-25", "lastChecked": "2026-07-18", "lastChanged": "2026-07-18", "changeSummary": "Initial tracker record based on the final standards publication and voluntary-use statement.", "supersedesEventId": null, "relatedArticleUrl": "https://theplanetbrief.com/esg/uk-srs-ifrs-s2-climate-disclosures/", "confidence": "high", "reviewTrigger": "Review when government introduces company reporting legislation or the FCA publishes final UK Listing Rule changes referring to UK SRS." }, { "id": "uk-srs-fca-listing-consultation-close-2026", "regimeId": "uk-srs", "title": "FCA consultation on UK SRS listing-rule changes closed", "date": "2026-03-20", "dateEnd": null, "datePrecision": "day", "jurisdiction": "United Kingdom", "authority": "Financial Conduct Authority", "deadlineType": "consultation", "legalStatus": "watch", "statusLabel": "Decision watch", "reportingPeriod": null, "scopeSummary": "The consultation concerns listed-company disclosure rules. Its closing date was not a company filing deadline and did not settle the final application date.", "affectedEntities": ["listed-company", "investor", "assurance-provider"], "directOrIndirect": "contextual", "obligationSummary": "The response period ended. The next material event is the FCA's final policy and implementation timetable.", "prepareNow": ["Track the final FCA policy statement", "Keep current Task Force on Climate-related Financial Disclosures (TCFD) controls mapped to the UK SRS proposals"], "primarySourceName": "GOV.UK: UK Sustainability Reporting Standards", "primarySourceUrl": "https://www.gov.uk/guidance/uk-sustainability-reporting-standards", "sourcePublished": "2024-09-19", "sourceUpdated": "2026-02-25", "lastChecked": "2026-07-18", "lastChanged": "2026-07-18", "changeSummary": "Initial decision-watch record; no mandatory reporting date is inferred from the consultation close.", "supersedesEventId": null, "relatedArticleUrl": "https://theplanetbrief.com/esg/uk-srs-ifrs-s2-climate-disclosures/", "confidence": "high", "reviewTrigger": "Review immediately when the FCA publishes its consultation response, final Listing Rules or an implementation timetable." }, { "id": "fca-sdr-large-firm-first-entity-report-2025", "regimeId": "fca-sdr", "title": "First SDR sustainability entity report for larger firms", "date": "2025-12-02", "dateEnd": null, "datePrecision": "day", "jurisdiction": "United Kingdom", "authority": "Financial Conduct Authority", "deadlineType": "filing", "legalStatus": "in-force", "statusLabel": "In force", "reportingPeriod": "The first report must cover a 12-month reporting period.", "scopeSummary": "The first entity-reporting cohort covers larger in-scope asset managers and asset owners, including firms with more than £50 billion in assets under management.", "affectedEntities": ["asset-manager-or-fund", "life-insurer", "fca-regulated-pension-provider"], "directOrIndirect": "direct", "obligationSummary": "The first sustainability entity report was due by 2 December 2025 and the reporting obligation continues annually.", "prepareNow": ["Maintain an annual entity-level sustainability report", "Keep governance, strategy, risk-management, metrics and targets evidence current"], "primarySourceName": "FCA: Sustainability reporting requirements", "primarySourceUrl": "https://www.fca.org.uk/firms/climate-change-sustainable-finance/reporting-requirements", "sourcePublished": null, "sourceUpdated": "2026-01-30", "lastChecked": "2026-07-18", "lastChanged": "2026-07-18", "changeSummary": "Initial record of the first larger-firm entity-report deadline and continuing annual requirement.", "supersedesEventId": null, "relatedArticleUrl": "https://theplanetbrief.com/esg/sdr/", "confidence": "high", "reviewTrigger": "Review when the FCA changes ESG sourcebook reporting thresholds, timing or required entity-report content." }, { "id": "fca-sdr-smaller-firm-first-entity-report-2026", "regimeId": "fca-sdr", "title": "First SDR sustainability entity report for the next firm cohort", "date": "2026-12-02", "dateEnd": null, "datePrecision": "day", "jurisdiction": "United Kingdom", "authority": "Financial Conduct Authority", "deadlineType": "filing", "legalStatus": "confirmed", "statusLabel": "Confirmed", "reportingPeriod": "The first report must cover a 12-month reporting period.", "scopeSummary": "This deadline brings in the next in-scope cohort of firms with more than £5 billion in assets under management that were not in the first larger-firm cohort.", "affectedEntities": ["asset-manager-or-fund", "life-insurer", "fca-regulated-pension-provider"], "directOrIndirect": "direct", "obligationSummary": "The first sustainability entity report is due by 2 December 2026, after which the report is required annually.", "prepareNow": ["Confirm the 12-month reporting period and accountable owner", "Combine or cross-reference Task Force on Climate-related Financial Disclosures (TCFD) material where the FCA rules allow it", "Complete governance, strategy, risk-management, metrics and targets evidence"], "primarySourceName": "FCA: Sustainability reporting requirements", "primarySourceUrl": "https://www.fca.org.uk/firms/climate-change-sustainable-finance/reporting-requirements", "sourcePublished": null, "sourceUpdated": "2026-01-30", "lastChecked": "2026-07-18", "lastChanged": "2026-07-18", "changeSummary": "Initial confirmed record for the 2 December 2026 entity-reporting cohort.", "supersedesEventId": null, "relatedArticleUrl": "https://theplanetbrief.com/esg/sdr/", "confidence": "high", "reviewTrigger": "Review when the FCA changes the 2 December 2026 date, AUM threshold, transitional approach or entity-report content." }, { "id": "csrd-omnibus-amendments-transposition-2027", "regimeId": "csrd", "title": "Member States transpose the 2026 CSRD amendments", "date": "2027-03-19", "dateEnd": null, "datePrecision": "day", "jurisdiction": "European Union", "authority": "European Union", "deadlineType": "transposition", "legalStatus": "confirmed", "statusLabel": "Confirmed", "reportingPeriod": null, "scopeSummary": "The deadline applies to Member States implementing Articles 1 to 3 of Directive (EU) 2026/470, including the amended sustainability-reporting framework.", "affectedEntities": ["eu-member-state", "listed-company", "large-private-company", "assurance-provider"], "directOrIndirect": "indirect", "obligationSummary": "Member States must bring the required national measures into force by 19 March 2027.", "prepareNow": ["Track transposition in each relevant Member State", "Do not assume identical national implementation before local measures are published"], "primarySourceName": "EUR-Lex: Directive (EU) 2026/470, Article 5", "primarySourceUrl": "https://eur-lex.europa.eu/eli/dir/2026/470", "sourcePublished": "2026-02-26", "sourceUpdated": null, "lastChecked": "2026-07-18", "lastChanged": "2026-07-18", "changeSummary": "Initial record using the transposition date in the current amending directive.", "supersedesEventId": null, "relatedArticleUrl": "https://theplanetbrief.com/esg/csrd/", "confidence": "high", "reviewTrigger": "Review when a relevant Member State publishes transposition legislation or the EU amends Directive (EU) 2026/470." }, { "id": "csrd-revised-scope-financial-years-2027", "regimeId": "csrd", "title": "Revised CSRD scope applies from financial year 2027", "date": "2027-01-01", "dateEnd": null, "datePrecision": "day", "jurisdiction": "European Union", "authority": "European Union", "deadlineType": "reporting-period", "legalStatus": "confirmed", "statusLabel": "Confirmed", "reportingPeriod": "Financial years beginning on or after 1 January 2027.", "scopeSummary": "The amended core scope is limited to undertakings exceeding €450 million net turnover and more than 1,000 employees on average, assessed at group level where appropriate.", "affectedEntities": ["listed-company", "large-private-company", "eu-parent-group"], "directOrIndirect": "direct", "obligationSummary": "The revised second-cohort scope applies for financial years starting on or after 1 January 2027, subject to national implementation.", "prepareNow": ["Recalculate scope against both turnover and employee thresholds", "Document group-level and Member State assumptions", "Separate direct CSRD scope from customer or lender data requests"], "primarySourceName": "EUR-Lex: Directive (EU) 2026/470", "primarySourceUrl": "https://eur-lex.europa.eu/eli/dir/2026/470", "sourcePublished": "2026-02-26", "sourceUpdated": null, "lastChecked": "2026-07-18", "lastChanged": "2026-07-18", "changeSummary": "Initial record of the revised 2027 scope and reporting-period boundary.", "supersedesEventId": null, "relatedArticleUrl": "https://theplanetbrief.com/esg/csrd/", "confidence": "high", "reviewTrigger": "Review when Member States implement the amended scope or the EU changes the turnover, employee or group tests." }, { "id": "revised-esrs-delegated-act-adopted-2026", "regimeId": "esrs", "title": "Commission adopted revised ESRS delegated act", "date": "2026-07-03", "dateEnd": null, "datePrecision": "day", "jurisdiction": "European Union", "authority": "European Commission", "deadlineType": "policy-decision", "legalStatus": "pending-in-force", "statusLabel": "Pending entry into force", "reportingPeriod": null, "scopeSummary": "The Commission adopted the revised ESRS, but the delegated act remains subject to European Parliament and Council scrutiny and Official Journal publication.", "affectedEntities": ["listed-company", "large-private-company", "assurance-provider", "reporting-software-provider"], "directOrIndirect": "contextual", "obligationSummary": "The standards text has been adopted by the Commission but does not apply until the scrutiny and entry-into-force process is complete.", "prepareNow": ["Compare existing disclosure controls with the revised ESRS", "Keep the current in-force standards as the legal baseline until the delegated act enters into force"], "primarySourceName": "European Commission: Implementing and delegated acts under CSRD", "primarySourceUrl": "https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/implementing-and-delegated-acts/corporate-sustainability-reporting-directive_en", "sourcePublished": "2026-07-03", "sourceUpdated": "2026-07-03", "lastChecked": "2026-07-18", "lastChanged": "2026-07-18", "changeSummary": "Initial record distinguishes Commission adoption from entry into force.", "supersedesEventId": null, "relatedArticleUrl": "https://theplanetbrief.com/esg/eu-esrs-simplification-2026/", "confidence": "high", "reviewTrigger": "Review when the scrutiny period ends, an objection is raised or the delegated act is published in the Official Journal." }, { "id": "revised-esrs-financial-years-2027", "regimeId": "esrs", "title": "Revised ESRS planned to apply from financial year 2027", "date": "2027-01-01", "dateEnd": null, "datePrecision": "day", "jurisdiction": "European Union", "authority": "European Commission", "deadlineType": "reporting-period", "legalStatus": "pending-in-force", "statusLabel": "Pending entry into force", "reportingPeriod": "Financial years beginning on or after 1 January 2027, with early application for financial year 2026 permitted once the act enters into force.", "scopeSummary": "The application date belongs to the adopted delegated act and remains conditional on scrutiny and Official Journal publication.", "affectedEntities": ["listed-company", "large-private-company", "assurance-provider"], "directOrIndirect": "direct", "obligationSummary": "In-scope reporters are expected to use the revised standards from financial year 2027 once the delegated act enters into force.", "prepareNow": ["Plan the 2027 reporting architecture against the revised standards", "Record any decision to use the early-application option for financial year 2026", "Retain the source boundary until entry into force is confirmed"], "primarySourceName": "EFRAG: Commission publishes delegated act on revised ESRS", "primarySourceUrl": "https://www.efrag.org/en/news-and-calendar/news/european-commission-publishes-delegated-act-on-revised-esrs-and-voluntary-sustainability-reporting", "sourcePublished": "2026-07-03", "sourceUpdated": "2026-07-03", "lastChecked": "2026-07-18", "lastChanged": "2026-07-18", "changeSummary": "Initial conditional application-date record based on the adopted delegated act.", "supersedesEventId": null, "relatedArticleUrl": "https://theplanetbrief.com/esg/eu-esrs-simplification-2026/", "confidence": "high", "reviewTrigger": "Review when the delegated act enters into force, the scrutiny period is extended or the application provisions change." }, { "id": "eu-voluntary-reporting-standard-adopted-2026", "regimeId": "esrs", "title": "Commission adopted the voluntary reporting standard for smaller companies", "date": "2026-07-03", "dateEnd": null, "datePrecision": "day", "jurisdiction": "European Union", "authority": "European Commission", "deadlineType": "policy-decision", "legalStatus": "pending-in-force", "statusLabel": "Pending entry into force", "reportingPeriod": null, "scopeSummary": "The voluntary standard is designed for undertakings outside mandatory CSRD scope and supports the value-chain information cap. It is not a mandatory filing rule for smaller companies.", "affectedEntities": ["smaller-company-or-supplier", "large-company-customer", "lender"], "directOrIndirect": "contextual", "obligationSummary": "The Commission adopted a proportionate voluntary reporting standard alongside the revised ESRS, subject to scrutiny and Official Journal publication.", "prepareNow": ["Map recurring customer and lender requests to the voluntary standard", "Avoid presenting voluntary use as a legal filing obligation"], "primarySourceName": "European Commission: Revised ESRS and voluntary reporting standard", "primarySourceUrl": "https://finance.ec.europa.eu/news/commission-adopts-revised-sustainability-reporting-standards-2026-07-03_en", "sourcePublished": "2026-07-03", "sourceUpdated": "2026-07-03", "lastChecked": "2026-07-18", "lastChanged": "2026-07-18", "changeSummary": "Initial record preserves the voluntary and pending-entry-into-force boundaries.", "supersedesEventId": null, "relatedArticleUrl": "https://theplanetbrief.com/esg/vsme-standard-explained/", "confidence": "high", "reviewTrigger": "Review when the voluntary standard is published in the Official Journal, rejected or amended during scrutiny." }, { "id": "eu-limited-assurance-standards-2027", "regimeId": "csrd", "title": "Commission deadline for limited assurance standards", "date": "2027-07-01", "dateEnd": null, "datePrecision": "day", "jurisdiction": "European Union", "authority": "European Commission", "deadlineType": "policy-decision", "legalStatus": "confirmed", "statusLabel": "Confirmed", "reportingPeriod": null, "scopeSummary": "This is a deadline for the Commission to adopt delegated acts on limited assurance standards, not a company filing date.", "affectedEntities": ["assurance-provider", "listed-company", "large-private-company"], "directOrIndirect": "indirect", "obligationSummary": "The Commission must adopt the limited assurance standards no later than 1 July 2027.", "prepareNow": ["Maintain an evidence trail suitable for limited assurance", "Track the final procedures and conclusion requirements in the delegated acts"], "primarySourceName": "EUR-Lex: Directive (EU) 2026/470, Article 26a", "primarySourceUrl": "https://eur-lex.europa.eu/eli/dir/2026/470", "sourcePublished": "2026-02-26", "sourceUpdated": null, "lastChecked": "2026-07-18", "lastChanged": "2026-07-18", "changeSummary": "Initial record of the postponed limited-assurance standards deadline.", "supersedesEventId": null, "relatedArticleUrl": "https://theplanetbrief.com/esg/esg-assurance-limited-vs-reasonable/", "confidence": "high", "reviewTrigger": "Review when the Commission consults on, adopts or changes the limited assurance standards." }, { "id": "eudr-large-medium-application-2026", "regimeId": "eudr", "title": "EUDR applies to large and medium operators", "date": "2026-12-30", "dateEnd": null, "datePrecision": "day", "jurisdiction": "European Union", "authority": "European Commission", "deadlineType": "application", "legalStatus": "confirmed", "statusLabel": "Confirmed", "reportingPeriod": null, "scopeSummary": "The application date covers large and medium operators and traders dealing in commodities and products within the EUDR scope.", "affectedEntities": ["importer-or-operator", "large-company", "medium-company", "trader"], "directOrIndirect": "direct", "obligationSummary": "Covered large and medium operators must meet the EUDR due-diligence and evidence requirements from 30 December 2026.", "prepareNow": ["Map covered commodities and products", "Collect origin, legality and geolocation evidence", "Test the due-diligence statement workflow"], "primarySourceName": "European Commission: Regulation on deforestation-free products", "primarySourceUrl": "https://environment.ec.europa.eu/topics/forests/deforestation/regulation-deforestation-free-products_en", "sourcePublished": null, "sourceUpdated": null, "lastChecked": "2026-07-18", "lastChanged": "2026-07-18", "changeSummary": "Initial record of the current large and medium operator application date.", "supersedesEventId": null, "relatedArticleUrl": "https://theplanetbrief.com/esg/eudr-explained-eu-deforestation-regulation/", "confidence": "high", "reviewTrigger": "Review when the Commission or EU legislature changes the application date, scope, country-risk system or implementation guidance." }, { "id": "eudr-eutr-micro-small-application-2026", "regimeId": "eudr", "title": "EUDR applies to EUTR-covered micro and small operators", "date": "2026-12-30", "dateEnd": null, "datePrecision": "day", "jurisdiction": "European Union", "authority": "European Commission", "deadlineType": "application", "legalStatus": "confirmed", "statusLabel": "Confirmed", "reportingPeriod": null, "scopeSummary": "Micro and small operators already covered by the EU Timber Regulation follow the 30 December 2026 date rather than the later general small-operator date.", "affectedEntities": ["micro-company", "small-company", "timber-operator"], "directOrIndirect": "direct", "obligationSummary": "The EUDR starts applying to this narrower micro and small operator group on 30 December 2026.", "prepareNow": ["Confirm whether the business was already covered by the EU Timber Regulation", "Prepare origin, legality and geolocation evidence for covered products"], "primarySourceName": "European Commission: Regulation on deforestation-free products", "primarySourceUrl": "https://environment.ec.europa.eu/topics/forests/deforestation/regulation-deforestation-free-products_en", "sourcePublished": null, "sourceUpdated": null, "lastChecked": "2026-07-18", "lastChanged": "2026-07-18", "changeSummary": "Initial separate record prevents the EUTR-covered exception being hidden inside the general small-operator date.", "supersedesEventId": null, "relatedArticleUrl": "https://theplanetbrief.com/esg/eudr-explained-eu-deforestation-regulation/", "confidence": "high", "reviewTrigger": "Review if Commission guidance changes the EUTR-covered operator boundary or the application date." }, { "id": "eudr-other-micro-small-application-2027", "regimeId": "eudr", "title": "EUDR applies to other micro and small operators", "date": "2027-06-30", "dateEnd": null, "datePrecision": "day", "jurisdiction": "European Union", "authority": "European Commission", "deadlineType": "application", "legalStatus": "confirmed", "statusLabel": "Confirmed", "reportingPeriod": null, "scopeSummary": "The later date applies to micro and small operators that are not in the EUTR-covered exception.", "affectedEntities": ["micro-company", "small-company", "importer-or-operator", "trader"], "directOrIndirect": "direct", "obligationSummary": "Covered micro and small operators outside the EUTR exception must comply from 30 June 2027.", "prepareNow": ["Confirm size classification and EUTR history", "Map covered supply chains and collect geolocation evidence before the application date"], "primarySourceName": "European Commission: Regulation on deforestation-free products", "primarySourceUrl": "https://environment.ec.europa.eu/topics/forests/deforestation/regulation-deforestation-free-products_en", "sourcePublished": null, "sourceUpdated": null, "lastChecked": "2026-07-18", "lastChanged": "2026-07-18", "changeSummary": "Initial record of the later general application date for micro and small operators.", "supersedesEventId": null, "relatedArticleUrl": "https://theplanetbrief.com/esg/eudr-explained-eu-deforestation-regulation/", "confidence": "high", "reviewTrigger": "Review when the Commission or EU legislature changes the small-operator date, classification or guidance." }, { "id": "cbam-definitive-period-start-2026", "regimeId": "cbam", "title": "EU CBAM definitive period began", "date": "2026-01-01", "dateEnd": null, "datePrecision": "day", "jurisdiction": "European Union", "authority": "European Commission", "deadlineType": "application", "legalStatus": "in-force", "statusLabel": "In force", "reportingPeriod": "Imports from 1 January 2026 feed the first annual declaration cycle.", "scopeSummary": "EU importers or indirect customs representatives above the 50-tonne mass threshold for covered goods need the required CBAM authorisation or application reference.", "affectedEntities": ["importer-or-operator", "indirect-customs-representative", "non-eu-supplier"], "directOrIndirect": "direct", "obligationSummary": "The definitive CBAM regime started on 1 January 2026, replacing the transitional reporting-only period.", "prepareNow": ["Confirm whether imports cross the mass threshold", "Maintain supplier emissions and verification evidence", "Track quarterly 2026 certificate prices for the first settlement cycle"], "primarySourceName": "European Commission: Carbon Border Adjustment Mechanism", "primarySourceUrl": "https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en", "sourcePublished": null, "sourceUpdated": null, "lastChecked": "2026-07-18", "lastChanged": "2026-07-18", "changeSummary": "Initial record of the definitive-period start and current threshold boundary.", "supersedesEventId": null, "relatedArticleUrl": "https://theplanetbrief.com/carbon/eu-cbam-explained/", "confidence": "high", "reviewTrigger": "Review when the Commission changes the threshold, sector scope, authorisation process or certificate rules." }, { "id": "cbam-first-annual-declaration-surrender-2027", "regimeId": "cbam", "title": "First CBAM annual declaration and certificate surrender", "date": "2027-09-30", "dateEnd": null, "datePrecision": "day", "jurisdiction": "European Union", "authority": "European Commission", "deadlineType": "filing", "legalStatus": "confirmed", "statusLabel": "Confirmed", "reportingPeriod": "Calendar year 2026 imports.", "scopeSummary": "Authorised CBAM declarants covering in-scope 2026 imports must submit the first annual declaration and surrender the corresponding certificates.", "affectedEntities": ["authorised-cbam-declarant", "importer-or-operator", "indirect-customs-representative"], "directOrIndirect": "direct", "obligationSummary": "The first CBAM declaration and certificate surrender for 2026 imports is due by 30 September 2027.", "prepareNow": ["Reconcile 2026 import quantities and embedded emissions", "Secure verified actual data or document the permitted default values", "Prepare certificate purchases from February 2027"], "primarySourceName": "European Commission: CBAM communication and FAQs", "primarySourceUrl": "https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism/cbam-communication-and-faqs_en", "sourcePublished": null, "sourceUpdated": null, "lastChecked": "2026-07-18", "lastChanged": "2026-07-18", "changeSummary": "Initial record uses the current 30 September 2027 declaration and surrender date after the CBAM simplification amendments.", "supersedesEventId": null, "relatedArticleUrl": "https://theplanetbrief.com/carbon/eu-cbam-explained/", "confidence": "high", "reviewTrigger": "Review when the Commission changes the first declaration date, certificate-sale timetable, verification rules or annual surrender process." }, { "id": "csddd-transposition-2028", "regimeId": "csddd", "title": "Member States transpose the amended CSDDD", "date": "2028-07-26", "dateEnd": null, "datePrecision": "day", "jurisdiction": "European Union", "authority": "European Union", "deadlineType": "transposition", "legalStatus": "confirmed", "statusLabel": "Confirmed", "reportingPeriod": null, "scopeSummary": "Member States must adopt and publish national measures implementing the amended Corporate Sustainability Due Diligence Directive.", "affectedEntities": ["eu-member-state", "large-company", "non-eu-company-with-eu-turnover"], "directOrIndirect": "indirect", "obligationSummary": "National implementing measures must be adopted and published by 26 July 2028.", "prepareNow": ["Track implementing legislation in each relevant Member State", "Map operations and chains of activities against the amended scope before national rules are final"], "primarySourceName": "EUR-Lex: Directive (EU) 2026/470, amended CSDDD Article 37", "primarySourceUrl": "https://eur-lex.europa.eu/eli/dir/2026/470", "sourcePublished": "2026-02-26", "sourceUpdated": null, "lastChecked": "2026-07-18", "lastChanged": "2026-07-18", "changeSummary": "Initial record confirms the amended national transposition deadline.", "supersedesEventId": null, "relatedArticleUrl": "https://theplanetbrief.com/esg/csddd-explained/", "confidence": "high", "reviewTrigger": "Review when Member States publish implementing laws or the EU amends the transposition timetable." }, { "id": "csddd-company-application-2029", "regimeId": "csddd", "title": "Amended CSDDD applies to companies", "date": "2029-07-26", "dateEnd": null, "datePrecision": "day", "jurisdiction": "European Union", "authority": "European Union", "deadlineType": "application", "legalStatus": "confirmed", "statusLabel": "Confirmed", "reportingPeriod": "Article 16 measures apply for financial years beginning on or after 1 January 2030.", "scopeSummary": "National measures implementing the amended due-diligence obligations apply from 26 July 2029 to companies within the revised scope.", "affectedEntities": ["large-company", "non-eu-company-with-eu-turnover", "ultimate-parent-company"], "directOrIndirect": "direct", "obligationSummary": "Member States must apply the amended due-diligence measures from 26 July 2029, with the annual-statement timing treated separately.", "prepareNow": ["Identify the parts of the chain of activities that require risk assessment", "Assign owners for prevention, mitigation, remediation and evidence", "Track Commission guidance due before application"], "primarySourceName": "EUR-Lex: Directive (EU) 2026/470, amended CSDDD Article 37", "primarySourceUrl": "https://eur-lex.europa.eu/eli/dir/2026/470", "sourcePublished": "2026-02-26", "sourceUpdated": null, "lastChecked": "2026-07-18", "lastChanged": "2026-07-18", "changeSummary": "Initial record confirms the single amended company application date and separate Article 16 reporting-period boundary.", "supersedesEventId": null, "relatedArticleUrl": "https://theplanetbrief.com/esg/csddd-explained/", "confidence": "high", "reviewTrigger": "Review when Commission guidance, national implementation or EU amendments change the scope or application date." } ] }