Confirm before relying on any date
Several of these dates are proposed or pending confirmation (marked accordingly in context) rather than settled law — see our Global Standards Tracker and individual jurisdiction guides for the full detail behind each entry.
| Date | Jurisdiction | What happens |
|---|---|---|
| 2026-08-10 | US (California) | SB 253 first-year GHG (Scope 1/2) reporting deadline (postponed from 10 Aug) |
| 2026-09-10 | US (California) | CARB assessment fees due (SB 253 ~$3,106; SB 261 ~$1,403 per entity) |
| 2026-12-31 | Malaysia | ACE Market issuers must disclose a basic low-carbon transition plan |
| 2026-12-31 | EU | EFRAG's updated ESRS XBRL taxonomy targeted for completion |
| 2027-01-01 | Malaysia | NSRF Group 3 (ACE Market + large non-listed cos ≥RM2bn revenue) reporting begins |
| 2027-01-01 | UK | UK SRS S2 (climate) proposed mandatory for in-scope listed companies (pending FCA Policy Statement) |
| 2027-01-01 | EU | ESRS (2026) simplified standards apply (early adoption available for FY2026) |
| 2027 | India | BRSR Core assessment/assurance reaches top 1,000 listed entities (FY2026-27) |
| 2028 | UK | Scope 3 emissions disclosure on comply-or-explain basis |
| 2028-01 | EU | Sustainability reports begin feeding ESAP (European Single Access Point) |
| 2029 | UK | UK SRS S1 (general disclosures) on comply-or-explain basis |
| 2030 | Singapore | Large non-listed companies (revenue ≥S$1bn) begin ISSB-based CRD reporting |
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