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.
ESG regulatory deadlines: CSRD, CSDDD, CBAM and SBCE
| 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 of net mass of goods (the threshold does not apply to hydrogen and electricity) |
| CBAM | Feb 2027 | Start of the obligation to buy CBAM certificates, covering 2026 imports | EU importers |
| SBCE | 2025 (extendable to 2026) | Phase I: regulation of Law 15,042 (12 months, extendable by 12) | Brazil’s governing body / federal government |
| SBCE | After phase I (1 + 2 years) | Phases II and III: 1 year for operators to set up reporting instruments, then 2 years of monitoring plans and emissions reports only | Operators above 10,000 tCO2e/year |
| SBCE | After phase III (no date set in the law) | Phase IV: first National Allocation Plan, with free allocation of allowances and start of the market; full implementation (phase V) at the end of the first plan | Operators above 25,000 tCO2e/year (surrender obligations) |
Sources
Primary sources: Directive (EU) 2026/470, Omnibus I amendments to the CSRD and CSDDD (EUR-Lex, 2026); Directive (EU) 2024/1760, Corporate Sustainability Due Diligence Directive (EUR-Lex, 2024); Regulation (EU) 2025/2083 simplifying the CBAM (EUR-Lex, 2025); Law 15,042 of 11 December 2024, creating the SBCE (Planalto, 2024).
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