Reporting calendar
ESG reporting deadline tracker
Check the latest United Kingdom and European Union sustainability reporting dates, who they affect and the official source behind each record.
Environmental, social and governance (ESG) dates are separated by legal status, scope and deadline type. Coverage includes Financial Conduct Authority (FCA) reporting milestones and six adjacent United Kingdom and European Union regimes. It does not claim to be a complete global compliance calendar.
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The calendar at a glance
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- Next 90 days
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- Next 12 months
- 7
- Watch or pending
- 4
Deadline ledger
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Use the filters to narrow the verified record set. A filing date, application date and policy milestone are not the same thing, so every result keeps its status and deadline type visible.
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First SDR sustainability entity report for the next firm cohort
The first sustainability entity report is due by 2 December 2026, after which the report is required annually.
- Who is affected
- Asset managers and funds, Life insurers, Financial Conduct Authority-regulated pension providers
- Scope
- 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.
- Reporting period
- The first report must cover a 12-month reporting period.
What to prepare
- 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
Source and review details
Authority: Financial Conduct Authority. Confidence: high.
Initial confirmed record for the 2 December 2026 entity-reporting cohort.
Review when: Review when the FCA changes the 2 December 2026 date, AUM threshold, transitional approach or entity-report content.
EUDR applies to EUTR-covered micro and small operators
The EUDR starts applying to this narrower micro and small operator group on 30 December 2026.
- Who is affected
- Micro companies, Small companies, Timber operators
- Scope
- 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.
What to prepare
- Confirm whether the business was already covered by the EU Timber Regulation
- Prepare origin, legality and geolocation evidence for covered products
Source and review details
Authority: European Commission. Confidence: high.
Initial separate record prevents the EUTR-covered exception being hidden inside the general small-operator date.
Review when: Review if Commission guidance changes the EUTR-covered operator boundary or the application date.
EUDR applies to large and medium operators
Covered large and medium operators must meet the EUDR due-diligence and evidence requirements from 30 December 2026.
- Who is affected
- Importers and operators, Large companies, Medium companies, Traders
- Scope
- The application date covers large and medium operators and traders dealing in commodities and products within the EUDR scope.
What to prepare
- Map covered commodities and products
- Collect origin, legality and geolocation evidence
- Test the due-diligence statement workflow
Source and review details
Authority: European Commission. Confidence: high.
Initial record of the current large and medium operator application date.
Review when: Review when the Commission or EU legislature changes the application date, scope, country-risk system or implementation guidance.
Revised CSRD scope applies from financial year 2027
The revised second-cohort scope applies for financial years starting on or after 1 January 2027, subject to national implementation.
- Who is affected
- Listed companies, Large private companies, EU parent groups
- Scope
- 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.
- Reporting period
- Financial years beginning on or after 1 January 2027.
What to prepare
- 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
Source and review details
Authority: European Union. Confidence: high.
Initial record of the revised 2027 scope and reporting-period boundary.
Review when: Review when Member States implement the amended scope or the EU changes the turnover, employee or group tests.
Revised ESRS planned to apply from financial year 2027
In-scope reporters are expected to use the revised standards from financial year 2027 once the delegated act enters into force.
- Who is affected
- Listed companies, Large private companies, Assurance providers
- Scope
- The application date belongs to the adopted delegated act and remains conditional on scrutiny and Official Journal publication.
- Reporting period
- Financial years beginning on or after 1 January 2027, with early application for financial year 2026 permitted once the act enters into force.
What to prepare
- 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
Source and review details
Authority: European Commission. Confidence: high.
Initial conditional application-date record based on the adopted delegated act.
Review when: Review when the delegated act enters into force, the scrutiny period is extended or the application provisions change.
Member States transpose the 2026 CSRD amendments
Member States must bring the required national measures into force by 19 March 2027.
- Who is affected
- EU Member States, Listed companies, Large private companies, Assurance providers
- Scope
- The deadline applies to Member States implementing Articles 1 to 3 of Directive (EU) 2026/470, including the amended sustainability-reporting framework.
What to prepare
- Track transposition in each relevant Member State
- Do not assume identical national implementation before local measures are published
Source and review details
Authority: European Union. Confidence: high.
Initial record using the transposition date in the current amending directive.
Review when: Review when a relevant Member State publishes transposition legislation or the EU amends Directive (EU) 2026/470.
EUDR applies to other micro and small operators
Covered micro and small operators outside the EUTR exception must comply from 30 June 2027.
- Who is affected
- Micro companies, Small companies, Importers and operators, Traders
- Scope
- The later date applies to micro and small operators that are not in the EUTR-covered exception.
What to prepare
- Confirm size classification and EUTR history
- Map covered supply chains and collect geolocation evidence before the application date
Source and review details
Authority: European Commission. Confidence: high.
Initial record of the later general application date for micro and small operators.
Review when: Review when the Commission or EU legislature changes the small-operator date, classification or guidance.
Commission deadline for limited assurance standards
The Commission must adopt the limited assurance standards no later than 1 July 2027.
- Who is affected
- Assurance providers, Listed companies, Large private companies
- Scope
- This is a deadline for the Commission to adopt delegated acts on limited assurance standards, not a company filing date.
What to prepare
- Maintain an evidence trail suitable for limited assurance
- Track the final procedures and conclusion requirements in the delegated acts
Source and review details
Authority: European Commission. Confidence: high.
Initial record of the postponed limited-assurance standards deadline.
Review when: Review when the Commission consults on, adopts or changes the limited assurance standards.
First CBAM annual declaration and certificate surrender
The first CBAM declaration and certificate surrender for 2026 imports is due by 30 September 2027.
- Who is affected
- Authorised Carbon Border Adjustment Mechanism declarants, Importers and operators, Indirect customs representatives
- Scope
- Authorised CBAM declarants covering in-scope 2026 imports must submit the first annual declaration and surrender the corresponding certificates.
- Reporting period
- Calendar year 2026 imports.
What to prepare
- Reconcile 2026 import quantities and embedded emissions
- Secure verified actual data or document the permitted default values
- Prepare certificate purchases from February 2027
Source and review details
Authority: European Commission. Confidence: high.
Initial record uses the current 30 September 2027 declaration and surrender date after the CBAM simplification amendments.
Review when: Review when the Commission changes the first declaration date, certificate-sale timetable, verification rules or annual surrender process.
Member States transpose the amended CSDDD
National implementing measures must be adopted and published by 26 July 2028.
- Who is affected
- EU Member States, Large companies, Non-EU companies with EU turnover
- Scope
- Member States must adopt and publish national measures implementing the amended Corporate Sustainability Due Diligence Directive.
What to prepare
- Track implementing legislation in each relevant Member State
- Map operations and chains of activities against the amended scope before national rules are final
Source and review details
Authority: European Union. Confidence: high.
Initial record confirms the amended national transposition deadline.
Review when: Review when Member States publish implementing laws or the EU amends the transposition timetable.
Amended CSDDD applies to companies
Member States must apply the amended due-diligence measures from 26 July 2029, with the annual-statement timing treated separately.
- Who is affected
- Large companies, Non-EU companies with EU turnover, Ultimate parent companies
- Scope
- National measures implementing the amended due-diligence obligations apply from 26 July 2029 to companies within the revised scope.
- Reporting period
- Article 16 measures apply for financial years beginning on or after 1 January 2030.
What to prepare
- 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
Source and review details
Authority: European Union. Confidence: high.
Initial record confirms the single amended company application date and separate Article 16 reporting-period boundary.
Review when: Review when Commission guidance, national implementation or EU amendments change the scope or application date.
First SDR sustainability entity report for larger firms
The first sustainability entity report was due by 2 December 2025 and the reporting obligation continues annually.
- Who is affected
- Asset managers and funds, Life insurers, Financial Conduct Authority-regulated pension providers
- Scope
- 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.
- Reporting period
- The first report must cover a 12-month reporting period.
What to prepare
- Maintain an annual entity-level sustainability report
- Keep governance, strategy, risk-management, metrics and targets evidence current
Source and review details
Authority: Financial Conduct Authority. Confidence: high.
Initial record of the first larger-firm entity-report deadline and continuing annual requirement.
Review when: Review when the FCA changes ESG sourcebook reporting thresholds, timing or required entity-report content.
EU CBAM definitive period began
The definitive CBAM regime started on 1 January 2026, replacing the transitional reporting-only period.
- Who is affected
- Importers and operators, Indirect customs representatives, Non-EU suppliers
- Scope
- EU importers or indirect customs representatives above the 50-tonne mass threshold for covered goods need the required CBAM authorisation or application reference.
- Reporting period
- Imports from 1 January 2026 feed the first annual declaration cycle.
What to prepare
- Confirm whether imports cross the mass threshold
- Maintain supplier emissions and verification evidence
- Track quarterly 2026 certificate prices for the first settlement cycle
Source and review details
Authority: European Commission. Confidence: high.
Initial record of the definitive-period start and current threshold boundary.
Review when: Review when the Commission changes the threshold, sector scope, authorisation process or certificate rules.
Final UK SRS S1 and S2 became available for voluntary use
UK SRS S1 and S2 are available as a voluntary reporting baseline while government and the FCA consider future mandatory requirements separately.
- Who is affected
- Listed companies, Large private companies, Smaller companies and suppliers
- Scope
- Any entity may choose to use the final UK SRS. Publication did not itself create a mandatory company reporting date.
What to prepare
- Map current sustainability disclosures to UK SRS S1 and S2
- Record where future FCA or government rules would create a mandatory reporting boundary
Source and review details
Authority: Department for Business and Trade. Confidence: high.
Initial tracker record based on the final standards publication and voluntary-use statement.
Review when: Review when government introduces company reporting legislation or the FCA publishes final UK Listing Rule changes referring to UK SRS.
FCA consultation on UK SRS listing-rule changes closed
The response period ended. The next material event is the FCA's final policy and implementation timetable.
- Who is affected
- Listed companies, Investors, Assurance providers
- Scope
- The consultation concerns listed-company disclosure rules. Its closing date was not a company filing deadline and did not settle the final application date.
What to prepare
- Track the final FCA policy statement
- Keep current Task Force on Climate-related Financial Disclosures (TCFD) controls mapped to the UK SRS proposals
Source and review details
Authority: Financial Conduct Authority. Confidence: high.
Initial decision-watch record; no mandatory reporting date is inferred from the consultation close.
Review when: Review immediately when the FCA publishes its consultation response, final Listing Rules or an implementation timetable.
Commission adopted revised ESRS delegated act
The standards text has been adopted by the Commission but does not apply until the scrutiny and entry-into-force process is complete.
- Who is affected
- Listed companies, Large private companies, Assurance providers, Reporting software providers
- Scope
- The Commission adopted the revised ESRS, but the delegated act remains subject to European Parliament and Council scrutiny and Official Journal publication.
What to prepare
- 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
Source and review details
Authority: European Commission. Confidence: high.
Initial record distinguishes Commission adoption from entry into force.
Review when: Review when the scrutiny period ends, an objection is raised or the delegated act is published in the Official Journal.
Commission adopted the voluntary reporting standard for smaller companies
The Commission adopted a proportionate voluntary reporting standard alongside the revised ESRS, subject to scrutiny and Official Journal publication.
- Who is affected
- Smaller companies and suppliers, Large-company customers, Lenders
- Scope
- 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.
What to prepare
- Map recurring customer and lender requests to the voluntary standard
- Avoid presenting voluntary use as a legal filing obligation
Source and review details
Authority: European Commission. Confidence: high.
Initial record preserves the voluntary and pending-entry-into-force boundaries.
Review when: Review when the voluntary standard is published in the Official Journal, rejected or amended during scrutiny.
Source register
Official owners
7 regimes, checked 18 July 2026
Information only
This tracker provides general information, not legal, financial or compliance advice. Rules, scope and dates can change. Check the linked official source and obtain appropriate advice before relying on a record for a reporting decision.