Deadline calendar
ESG reporting deadlines, 2026–2029
12 upcoming dates from CSRD, CSDDD, EUDR, the two CBAMs and California’s climate laws — each carried from a register page that cites the instrument or regulator behind it. Fewer, verified rows beat a full-looking list: nothing here was scraped or estimated.
What counts as a deadline here — and how to read the table
A row is a dated legal effect published in an instrument or by a regulator: an application date, a filing deadline, a registration opening, an expiring transitional cap. Where the trigger is a financial year rather than a filing — the revised CSRD thresholds — the row says so beneath the date.
Dates are as published and can move: EUDR has been postponed twice and California’s SB 253 filing was deferred once, so the linked primary source outranks this table the day they disagree. Each row links to that source and names the XG page the date was carried from; rows not re-checked against an authored page carry the note “reported, not gazette-verified”. Regulations without a date traced to a primary source are not listed — an honest gap, not an oversight.
Q3 2026
| Date | What happens | Where |
|---|---|---|
| 2026-09-25 | Italy: CSRD transitional penalty cap expires The two-year transitional regime under D.Lgs. 125/2024 lapses; entity fines can reach €10,000,000 under Art. 193 TUF instead of the €2,500,000 cap. Gazzetta Ufficiale — D.Lgs. 125/2024Carried from: CSRD in Italy | IT |
Q4 2026
| Date | What happens | Where |
|---|---|---|
| 2026-11-10 | California: first SB 253 emissions report due The first Scope 1 and 2 greenhouse-gas report under SB 253 falls due, deferred from 10 August 2026; CARB applies good-faith relief to incomplete first-cycle reporting. CARB — climate disclosure programsCarried from: SB 253 / SB 261 profile | US |
| 2026-12-30 | EUDR applies to large operators and traders Regulation (EU) 2023/1115 obligations — due diligence statements and plot-level geolocation for seven commodities — apply to large operators and traders, on the dates set by amending Regulation (EU) 2025/2650. | EU |
Q1 2027
| Date | What happens | Where |
|---|---|---|
| 2027-01-01 | Canada: amended oil-and-gas methane regulations take effect Amendments to the federal regulations respecting reduction in the release of methane in the oil and gas sector (SOR/2024-179) take effect, per the synced corpus row. Justice Laws — SOR/2018-66 as amendedCarried from: XG Register index (synced corpus row)reported, not gazette-verified | CA |
| 2027-01-01 | Revised CSRD scope thresholds take effect Directive (EU) 2026/470's thresholds — more than 1,000 employees and net turnover above €450 million, both required — apply to financial years beginning on or after this date; the first reports on the new basis land in 2028. A financial-year trigger, not a filing date. Directive (EU) 2026/470 (Omnibus I)Carried from: CSRD profile | EU |
| 2027-01-01 | The UK Carbon Border Adjustment Mechanism under Finance Act 2026 applies to imports of aluminium, cement, fertilisers, hydrogen, and iron and steel — a year before HMRC registration opens, so 2027 records document the first compliance year. GOV.UK — check if you need to register for CBAMCarried from: UK CBAM profile | GB |
| 2027-02-01 | EU CBAM certificate sales begin Sales of CBAM certificates start, postponed from 1 January 2026 by Regulation (EU) 2025/2083; embedded emissions from 2026 are settled with certificates purchased from this date. Commission — Carbon Border Adjustment MechanismCarried from: CBAM profile | EU |
Q2 2027
| Date | What happens | Where |
|---|---|---|
| 2027-06-30 | EUDR applies to micro and small enterprises EUDR obligations extend to micro and small enterprises and natural persons, six months after large operators, under Regulation (EU) 2025/2650. | EU |
Q4 2027
| Date | What happens | Where |
|---|---|---|
| 2027-12-14 | EU Forced Labour Regulation applies Regulation (EU) 2024/3015, prohibiting products made with forced labour on the Union market, applies from this date, per the synced corpus row. Regulation (EU) 2024/3015Carried from: XG Register index (synced corpus row)reported, not gazette-verified | EU |
Q1 2028
| Date | What happens | Where |
|---|---|---|
| 2028-01-01 | HMRC registration opens for businesses importing £50,000 or more of CBAM goods over a rolling 12-month period; the first compliance year is documented from records kept through 2027. GOV.UK — check if you need to register for CBAMCarried from: UK CBAM profile | GB |
Q3 2028
| Date | What happens | Where |
|---|---|---|
| 2028-07-26 | Member states' deadline to transpose the Corporate Sustainability Due Diligence Directive as amended by Directive (EU) 2026/470; national penalty regimes appear from this process. A deadline on member states, not on companies. Directive (EU) 2026/470 (Omnibus I)Carried from: CSDDD profile | EU |
Q3 2029
| Date | What happens | Where |
|---|---|---|
| 2029-07-26 | CSDDD applies to all in-scope companies The due diligence rules apply on a single date for every in-scope company — the staggered waves were removed by Omnibus I — with first reports covering financial years beginning on or after 1 January 2030. Directive (EU) 2026/470 (Omnibus I)Carried from: CSDDD profile | EU |
Already passed in 2026 — 3 dates, kept for context
| Date | What happens | Where |
|---|---|---|
| 2026-03-18 | Directive (EU) 2026/470 (Omnibus I) entered into force The amending directive cut CSRD scope to companies with more than 1,000 employees and €450m turnover, and rewrote CSDDD — a 3% penalty ceiling and a single 2029 application date. Directive (EU) 2026/470 (Omnibus I)Carried from: CSDDD profile | EU |
| 2026-01-01 | California SB 261 statutory deadline (not enforced) The statutory date for the first climate-related financial risk reports under SB 261 passed with enforcement suspended. CARB has stated it will not enforce this date while a Ninth Circuit injunction is on appeal, and will set an alternative date once the appeal resolves. CARB — climate disclosure programsCarried from: SB 253 / SB 261 profile | US |
| 2026-01-01 | EU CBAM definitive period began The CBAM definitive period started, replacing the 2023–2025 reporting-only transitional phase; importers of covered goods account for embedded emissions from this date. Access2Markets — start of the definitive periodCarried from: CBAM profile | EU |
As of 10 August 2026, the XG Register tracks 12 upcoming sustainability reporting and compliance deadlines across 5 jurisdictions, running to 26 July 2029 — each carried from a page that cites a primary source.
As of August 2026, three carbon-and-supply-chain dates fall within 33 days of each other: EUDR applies to large operators on 30 December 2026, the UK CBAM applies on 1 January 2027, and EU CBAM certificate sales begin on 1 February 2027.
As of August 2026, the two nearest dates on this calendar are Italy’s CSRD transitional penalty cap expiring on 25 September 2026 and California’s first SB 253 emissions report falling due on 10 November 2026.
Every dated row above links to its regulation profile — obligations, penalties and change history. For the long tail beyond these 15 rows, search all 850 regulations in the register
Next step
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XG Regulation Register · 850 regulations · 119 jurisdictions · Checked 10 Aug 2026