The key CSRD, CSDDD, CBAM and SBCE deadlines, updated after the EU’s Omnibus I package (in force since March 2026). Dates are subject to regulatory change, always check the official source before any compliance decision.
| Regulation | Deadline | What happens | Who is affected |
|---|---|---|---|
| CSRD | 19 Mar 2027 | Deadline for EU member states to transpose the Omnibus I changes into national law | National EU regulators |
| CSRD | 2028 (FY2027 data) | First CSRD report for companies with over 1,000 employees and over €450 million in turnover | Large EU and non-EU companies with significant activity in the bloc |
| CSDDD | 26 Jul 2028 | Deadline for member states to transpose the CSDDD into national law | National EU regulators |
| CSDDD | 26 Jul 2029 | Compliance deadline for value-chain due diligence requirements | Large companies with an EU value chain |
| CBAM | in force since 1 Jan 2026 | Definitive CBAM phase for steel, aluminium, cement, fertilisers, hydrogen and electricity | EU importers above 50 t/year |
| CBAM | Feb 2027 | Start of the obligation to buy CBAM certificates, covering 2026 imports | EU importers |
| SBCE | 2025 | Structuring phase: rules and system integration | Brazil’s governing body / federal government |
| SBCE | 2026–2027 | Sector pilot phase covering energy, industry and transport | Large emitters in those sectors |
| SBCE | ~2030 | Full implementation, with the first National Allocation Plan for allowances | All sectors regulated under the SBCE |