REPORTING DEADLINE TRACKER
March 18, 2026
CSRD Omnibus I Entry into Force
European Union (EU)
Omnibus Directive enters into force. CSRD transposition deadline: March 19, 2027. CSDDD transposition deadline: July 26, 2028. Revised thresholds (1,000+ employees, €450M+ turnover) apply from FY 2027.
Active
March 20, 2026
UK SRS FCA Consultation Closes
United Kingdom (UK)
FCA consultation on mandatory UK SRS-aligned climate disclosure under UK Listing Rules closes. Final rules expected Autumn 2026.
Consultation Open
March 27, 2026
ECGT Member State Transposition
European Union (EU)
Deadline for member states to transpose the Empowering Consumers for the Green Transition Directive into national law. Italy transposed October 2025. Germany in progress.
Active
March 31, 2026
CBAM Authorized Declarant Application
European Union (EU)
Importers of cement, steel, aluminium, fertilisers, hydrogen, or electricity exceeding 50 tonnes/year must submit authorized declarant application by this date to continue importing while approval is pending.
Active
June 30, 2026
AASB S2 Group 1 First Reports (June Year-End)
Australia
First reports for Group 1 entities with June year-ends due late 2026 (lodged within 3-4 months of year-end). 500+ employees, A$500M+ revenue, or A$1B+ assets (meet 2 of 3). Scope 1/2 mandatory. Scope 3 mandatory from second reporting period.
Active
July 1, 2026
AASB S2 Group 2 Reporting Begins
Australia
Reporting periods beginning on or after this date for Group 2 entities (250+ employees, A$200M+ revenue, or A$500M+ assets, meet 2 of 3; NGER reporters not in Group 1; asset owners with A$5B+ AUM).
Active
July 2026
CSDDD Commission Guidelines
European Union (EU)
European Commission to publish implementation guidelines for CSDDD ahead of transposition. Directive applies to companies with 5,000+ employees and €1.5B+ global turnover. Single application date July 26, 2029.
Expected
August 10, 2026
SB 253 Scope 1/2 Filing
United States (California)
First annual Scope 1 and 2 emissions disclosure for entities with $1B+ annual revenue doing business in California. Third-party assurance required. Revenue based on gross receipts reported to California Franchise Tax Board.
Active
September 27, 2026
ECGT Application Date
European Union (EU)
Empowering Consumers Directive takes effect. Bans generic green claims ("eco-friendly," "green"), offset-based "carbon neutral" product labels, and unverified sustainability marks. Fines up to 4% of turnover. Competitors can sue for unfair competition.
Active
September 18, 2026
ESRS Delegated Act Deadline
European Union (EU)
Commission must adopt revised ESRS by delegated act (approximately 61% data point reduction). Public consultation expected before formal adoption. Sector-specific standards removed.
Expected
Fall 2026
UK SRS Final Listing Rules
United Kingdom (UK)
FCA expected to publish final rules making UK SRS S2 climate disclosure mandatory for UK-incorporated listed companies from January 2027.
Expected
December 30, 2026
EU Deforestation Regulation (EUDR)
European Union (EU)
Compliance deadline for large and medium operators placing regulated commodities (soy, palm oil, wood, cocoa, coffee, rubber, cattle) on the EU market. Due diligence statements required. Small/micro operators deadline June 30, 2027.
Active
December 31, 2026
CSRD Wave 1 FY 2025 Reports
European Union (EU)
Second year of CSRD reporting for former NFRD companies meeting Omnibus thresholds (1,000+ employees, €450M+ turnover). Member states may exempt de-scoped entities from FY 2025/2026 reporting.
Active (member state dependent)
January 1, 2027
​UK SRS S2 Mandatory Reporting Begins
United Kingdom (UK)
Mandatory climate disclosure under UK SRS S2 for UK-incorporated listed companies for accounting periods starting on or after this date. First reports due 2028. Scope 3 comply-or-explain from January 2028. Non-climate (UK SRS S1) comply-or-explain from January 2029.
Proposed
January 1, 2027
UK CBAM Takes Effect
United Kingdom (UK)
UK Carbon Border Adjustment Mechanism begins. Applies to importers of carbon-intensive goods into the UK.
Active (legislation passed)
January 1, 2027
CSRD Amended ESRS Apply
European Union (EU)
Simplified ESRS (approximately 61% data point reduction) expected to apply from FY 2027. Delegated act pending mid-2026 adoption.
Expected
February 2027
CBAM First Certificate Purchases
European Union (EU)
First CBAM certificates available for purchase by authorized declarants covering 2026 imports. Prices based on quarterly average of 2026 EU ETS allowance prices.
Active
March 31, 2027
SSBJ Mandatory Phase 1
Japan
Mandatory sustainability disclosure for TSE Prime Market companies with market cap ¥3 trillion+ (69 companies) for fiscal year ending March 2027. Aligned with ISSB S1/S2.
Active
2027
SB 253 Scope 3 Filing
United States (California)
Scope 3 value chain emissions reporting begins for entities with $1B+ annual revenue doing business in California. Second CARB rulemaking expected to establish assurance requirements.
Active
June 30, 2027
EUDR Small/Micro Operators
European Union (EU)
Compliance deadline for small and micro operators under the EU Deforestation Regulation.
Active
July 1, 2027
AASB S2 Group 3 Reporting Begins
Australia
Reporting periods beginning on or after this date for Group 3 entities (100+ employees, A$50M+ revenue, or A$25M+ assets, meet 2 of 3). Materiality exemption available if no material climate risks identified.
Active
September 30, 2027
CBAM First Annual Declaration
European Union (EU)
First annual CBAM declaration due for authorized declarants covering 2026 imports. Certificates surrendered to cover embedded emissions.
Active
FY 2027 (reports due 2028)
CSRD Wave 2
European Union (EU)
First CSRD report for large EU companies with 1,000+ employees and €450M+ turnover not previously reporting under NFRD. Covers FY 2027. 2026 is preparation year.
Active
FY ending March 2028
SSBJ Mandatory Phase 2
Japan
Mandatory sustainability disclosure expands to TSE Prime Market companies with market cap ¥1 trillion+ (179 companies).
Active
FY 2025 (reports published 2026)
HKEX Climate Disclosure
Hong Kong
All listed issuers: mandatory Scope 1/2. Main Board issuers: comply-or-explain on full climate requirements. Reports for FY 2025 published in 2026.
Active
FY 2026 (reports published 2027)
HKEX LargeCap Mandatory
Hong Kong
Hang Seng Composite LargeCap Index constituents: full mandatory climate disclosure including Scope 1-3 for FY 2026.
Active
FY 2025 (reports published 2026)
SGX Climate Reporting Scope 1/2
Singapore
All SGX-listed companies: mandatory Scope 1-2 annual disclosure for FY 2025.
Active
FY 2026 (reports published 2027)
SGX Climate Reporting Scope 3
Singapore
All SGX-listed companies: mandatory Scope 1-3 annual disclosure for FY 2026.
Active
FY 2025-26
BRSR Core Assurance Expansion
India
Reasonable assurance on BRSR Core disclosures expands to top 500 listed companies by market cap (previously top 1,000 with limited assurance).
Active
January 1, 2026 (ongoing)
Brazil CVM 193
Brazil
Mandatory ISSB-aligned sustainability disclosure for publicly held companies. Reasonable assurance required from FY 2026 onward.
Active
Stayed
California SB 261
United States (California)
Climate-related financial risk reports for entities with $500M+ revenue doing business in California. Stayed by Ninth Circuit injunction. Reporting voluntary. Over 120 reports voluntarily submitted.
Stayed
Stayed
SEC Climate Disclosure Rule
United States (Federal)
Scope 1/2 disclosure with limited assurance for large accelerated filers. SEC voted to stop defending March 2025. Eighth Circuit placed in abeyance September 2025.
Effectively Dormant