EU carbon rules / Product life cycle / L9 Cross-cutting corporate governance
L9 13 regulations 2 compilations
Cross-cutting corporate governance
CSRD/ESRS, CSDDD and the taxonomy: company-level duties that run across the whole product life cycle.
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Regulations at this stage
| Regulation | Reference | Status | Key date | Applies to |
|---|---|---|---|---|
| European Climate Law | Regulation (EU) 2021/1119 | In force | 2021 | EU-wide target framework |
| 2040 Target Amendment | Regulation (EU) 2026/667 | In force | 2026-04-07 entry into force | EU-wide target framework |
| Effort Sharing Regulation (ESR) | Regulation (EU) 2023/857 | In force | 2023 | Member States (transport, buildings, agriculture, waste, etc.) |
| CSRD Corporate Sustainability Reporting Directive | Directive (EU) 2022/2464 | In force | phased application | Large and listed companies in Europe (transmitted to non-EU suppliers through the supply chain) |
| CSRD/CSDDD Deadline Postponement (stop-the-clock) | Directive (EU) 2025/794 | In force | 2025-04-17 entry into force | CSRD second/third-wave reporting companies and companies in the first CSDDD scope (via Member State transposition) |
| Omnibus I Amendment | Directive (EU) 2026/470 | In force | 2026-03-18 entry into force | Companies covered and to be covered by CSRD/CSDDD |
| ESRS (original version) | Delegated Reg (EU) 2023/2772 | In force | 2023 | Companies covered by CSRD |
| Simplified ESRS | Delegated Reg (EU) 2026/1563 | In force | 2026-09-21 publication | Companies covered by CSRD |
| Voluntary Standard (VS, based on VSME) | Delegated Reg (EU) 2026/1560 | In force | 2026 | SMEs and supply chain companies |
| ESRS-40a (non-EU parent standard) | EFRAG, in drafting | Draft | mid-2027 | Non-EU parent companies |
| CSDDD Corporate Sustainability Due Diligence Directive | Directive (EU) 2024/1760 | In force | 2028-07-26 transposition | Large companies in Europe and their supply chains |
| EU Taxonomy | Regulation (EU) 2020/852 + DA (EU) 2021/2139 | In force | 2020 | Financial market participants, large companies |
| EU Green Bond Standard | Regulation (EU) 2023/2631 | In force | 2024-12 | Green bond issuers |
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Industry dossiers at this stage
- Financial services Selling financial products or managing funds in the EU requires SFDR sustainability-risk disclosure; ESG claims are bound by Articles 8/9 and cross-referenced with the CSRD and the EU Taxonomy. NACE K64–K66
- Agriculture and forestry The CRCF provides voluntary certification for carbon farming and carbon removals; land-use and forestry emissions are accounted under LULUCF, and nutrient management is governed by the Nitrates Directive. NACE A01–A03
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