EU carbon rules / Regulations
68 regulations 7 topics
Regulations
Grouped into seven topics: carbon pricing and the border, climate targets, sustainability reporting and due diligence, energy, industry and products, transport, and finance. Each entry gives the reference, status, key date and scope.
01
Carbon pricing & border adjustment
| Regulation | Reference | Type | Status | Key date | Applies to | Dossiers |
|---|---|---|---|---|---|---|
| EU ETS Directive | Directive 2003/87/EC | Directive | In force | 2003 | Power, energy-intensive industry, aviation (within the EU/EEA) | 6 |
| ETS Revision (Fit for 55) | Directive (EU) 2023/959 | Directive | In force | 2023 | All sectors | 1 |
| ETS Transitional Rules for Free Allocation | Delegated Reg (EU) 2019/331 (as amended by 2024/873) | Delegated regulation | In force | 2019 / 2024 | Industrial installations covered by the EU ETS | 3 |
| ETS Auctioning Regulation | Delegated Reg (EU) 2023/2830 | Delegated regulation | In force | 2023-10 | Member States, auction platforms and allowance market participants | — |
| CBAM Regulation | Regulation (EU) 2023/956 | Regulation | In force | 2026-01-01 | Imports of iron and steel, aluminium, cement, fertilisers, electricity and hydrogen | 4 |
| CBAM Simplification Amendment | Regulation (EU) 2025/2083 | Regulation | In force | 2025-10 | Imports of goods covered by CBAM | 3 |
| CBAM Transitional Period Reporting Implementing Rules | Implementing Reg (EU) 2023/1773 (as amended by 2024/2403) | Implementing regulation | In force | 2023-10 | Importers during the transitional period | — |
| CBAM Downstream Extension | COM(2025) 989 final | Communication | In progress | proposed 2028-01 | Steel/aluminium-intensive downstream products (fasteners, machinery parts, household appliances, etc.) | 3 |
| ETS2 (buildings/road transport/small industry) | Directive (EU) 2023/959, Article 30a | Directive | In force | 2028 start | Upstream fuel supply entities | 1 |
| ETS2 Market Stability Reserve Amendment | Council/Parliament provisional agreement, 2026-06 | Draft | In progress | 2026-06 | Sectors covered by ETS2 | — |
| State Aid Guidelines on Indirect Cost Compensation (EEI) | Guidelines on EEI compensation | Framework | In force | continuous | Electricity-intensive sectors (steel, aluminium, chemicals, paper, etc.) | 3 |
02
Climate targets
| Regulation | Reference | Type | Status | Key date | Applies to | Dossiers |
|---|---|---|---|---|---|---|
| European Climate Law | Regulation (EU) 2021/1119 | Regulation | In force | 2021 | EU-wide target framework | 1 |
| 2040 Target Amendment | Regulation (EU) 2026/667 | Regulation | In force | 2026-04-07 entry into force | EU-wide target framework | — |
| Effort Sharing Regulation (ESR) | Regulation (EU) 2023/857 | Regulation | In force | 2023 | Member States (transport, buildings, agriculture, waste, etc.) | — |
| LULUCF Amendment | Regulation (EU) 2023/839 | Regulation | In force | 2023 | Land use, forestry | 1 |
| Carbon Removals and Carbon Farming Certification Framework (CRCF) | Regulation (EU) 2024/3012 | Regulation | In force | 2024 | Carbon removal project operators, certification bodies and verifiers | 1 |
03
Sustainability reporting & due diligence
| Regulation | Reference | Type | Status | Key date | Applies to | Dossiers |
|---|---|---|---|---|---|---|
| CSRD Corporate Sustainability Reporting Directive | Directive (EU) 2022/2464 | Directive | In force | phased application | Large and listed companies in Europe (transmitted to non-EU suppliers through the supply chain) | 1 |
| CSRD/CSDDD Deadline Postponement (stop-the-clock) | Directive (EU) 2025/794 | Directive | 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 | Directive | In force | 2026-03-18 entry into force | Companies covered and to be covered by CSRD/CSDDD | 1 |
| ESRS (original version) | Delegated Reg (EU) 2023/2772 | Delegated regulation | In force | 2023 | Companies covered by CSRD | — |
| Simplified ESRS | Delegated Reg (EU) 2026/1563 | Delegated regulation | In force | 2026-09-21 publication | Companies covered by CSRD | — |
| Voluntary Standard (VS, based on VSME) | Delegated Reg (EU) 2026/1560 | Delegated regulation | In force | 2026 | SMEs and supply chain companies | — |
| ESRS-40a (non-EU parent standard) | EFRAG, in drafting | Draft | Draft | mid-2027 | Non-EU parent companies | — |
| CSDDD Corporate Sustainability Due Diligence Directive | Directive (EU) 2024/1760 | Directive | In force | 2028-07-26 transposition | Large companies in Europe and their supply chains | — |
| EU Taxonomy | Regulation (EU) 2020/852 + DA (EU) 2021/2139 | Regulation | In force | 2020 | Financial market participants, large companies | 1 |
| Greenhouse Gas Protocol: Corporate Standard (revised edition) | GHG Protocol Corporate Standard | Guidance | In force | 2004 (revised edition) | Companies establishing corporate GHG inventories and responding to customer accounting requirements | 2 |
04
Energy & efficiency
| Regulation | Reference | Type | Status | Key date | Applies to | Dossiers |
|---|---|---|---|---|---|---|
| Energy Efficiency Directive | Directive (EU) 2023/1791 | Directive | In force | 2023 | Energy-using companies, data centres | — |
| Renewable Energy Directive RED III | Directive (EU) 2023/2413 | Directive | In force | 2023 | Energy producers and consumers | 2 |
| Energy Performance of Buildings Directive EPBD | Directive (EU) 2024/1275 | Directive | In force | 2024 | Buildings and construction | — |
| Electricity Market Reform | Regulation (EU) 2024/1747 | Regulation | In force | 2024 | Electricity market participants | — |
05
Industry & products
| Regulation | Reference | Type | Status | Key date | Applies to | Dossiers |
|---|---|---|---|---|---|---|
| Industrial Emissions Directive IED 2.0 | Directive (EU) 2024/1785 | Directive | In force | 2026-07-01 transposition | Large industrial installations | 5 |
| Medium Combustion Plants Directive | Directive (EU) 2015/2193 | Directive | In force | 2015 | Operators of medium combustion plants | — |
| Net-Zero Industry Act NZIA | Regulation (EU) 2024/1735 | Regulation | In force | 2024 | Net-zero technology manufacturing | 1 |
| Critical Raw Materials Act CRMA | Regulation (EU) 2024/1252 | Regulation | In force | 2024 | Companies extracting, processing and importing critical raw materials | 2 |
| Clean Industrial Deal | COM(2025) 85 | Communication | In force | 2025-02 | Energy-intensive industries | — |
| CISAF State Aid Framework | C(2025) OJ C 2025/3602 | Framework | In force | until 2030-12-31 | Member State aid and industrial investment | — |
| Steel and Metals Action Plan | COM(2025) 125 (19.3.2025) | Communication | In force | 2025-03-19 | Steel and metals industry | 2 |
| Battery Regulation | Regulation (EU) 2023/1542 | Regulation | In force | 2027-02-18 | Placing batteries on the EU market | 1 |
| Ecodesign for Sustainable Products ESPR | Regulation (EU) 2024/1781 | Regulation | In force | 2024 | Regulated product categories | 1 |
| Deforestation Regulation EUDR | Regulation (EU) 2023/1115 | Regulation | In force | 2026-12-30 | Beef, cocoa, coffee, palm oil, rubber, soy, wood | 1 |
| Fluorinated Gases Regulation | Regulation (EU) 2024/573 | Regulation | In force | 2024 | Fluorinated gases and equipment | 2 |
| Methane Regulation | Regulation (EU) 2024/1787 | Regulation | In force | 2024 | Energy imports and production | 1 |
| Packaging and Packaging Waste PPWR | Regulation (EU) 2025/40 | Regulation | In force | 2025 | Packaging and packaging materials | 1 |
| Consumer Green Claims Directive | Directive (EU) 2024/825 | Directive | In force | 2024 | Green claims directed at consumers | — |
| EU Green Bond Standard | Regulation (EU) 2023/2631 | Regulation | In force | 2024-12 | Green bond issuers | 1 |
| Landfill Directive | Directive 1999/31/EC | Directive | In force | 1999 (as amended by 2018/850) | Landfill operators, waste treatment companies | 3 |
| Mining Waste Directive | Directive 2006/21/EC | Directive | In force | 2006 | Extractive industry and mining waste facility operators | 3 |
| Waste Framework Directive | Directive 2008/98/EC | Directive | In force | 2008 (as amended by 2018/851) | Waste generators, processors and producer responsibility entities | 3 |
| Packaging and Packaging Waste Directive | Directive 94/62/EC | Directive | In force | 1994 | Packaging producers and Member State recycling schemes | 2 |
| Single-Use Plastics Directive | Directive (EU) 2019/904 | Directive | In force | 2019 | Producers and sellers of single-use plastic products | 2 |
| Waste Electrical and Electronic Equipment Directive | Directive 2012/19/EU | Directive | In force | 2012 | Producers and importers of electrical and electronic equipment | 1 |
| Urban Wastewater Treatment Directive | Directive (EU) 2024/3019 | Directive | In force | 2024 (applies from 2027-01-01) | Urban wastewater treatment plants, discharging companies and municipal operators | 2 |
| Nitrates Directive | Directive 91/676/EEC | Directive | In force | 1991 | Agricultural holdings, fertiliser users and livestock companies | 2 |
| Construction Products Regulation (CPR) | Regulation (EU) 2024/3110 | Regulation | In force | 2024 (phased application from 2026-01-08) | Manufacturers, importers and distributors of construction products | 1 |
| Product Environmental Footprint (PEF) Method Recommendation | Commission Recommendation (EU) 2021/2279 | Guidance | In force | 2021 | Companies issuing product environmental footprints and responding to customer data requests | 3 |
| TfS/Cefic Chemical Industry Product Carbon Footprint Guideline (2024) | TfS PCF Guideline v3 (2024) | Guidance | In force | 2024 | Chemical companies and their upstream and downstream suppliers | 1 |
06
Transport
| Regulation | Reference | Type | Status | Key date | Applies to | Dossiers |
|---|---|---|---|---|---|---|
| ReFuelEU Aviation | Regulation (EU) 2023/2405 | Regulation | In force | 2025 | Aviation fuel supply chain and operators | 1 |
| FuelEU Maritime | Regulation (EU) 2023/1805 | Regulation | In force | 2025 | Maritime vessels and fuels | 1 |
| Heavy-Duty Vehicle CO₂ Standards | Regulation (EU) 2024/1610 | Regulation | In force | 2024 | New heavy-duty vehicles | 1 |
| Passenger Car CO₂ Standards | Regulation (EU) 2019/631 (as amended by 2023/851) | Regulation | In force | 2035 | New passenger cars and light commercial vehicles | 1 |
| Fuel Quality Directive | Directive 98/70/EC | Directive | In force | 1998 (as amended by 2015/1513) | Fuel suppliers, road and non-road transport | 1 |
| Alternative Fuels Infrastructure Regulation (AFIR) | Regulation (EU) 2023/1804 | Regulation | In force | 2023 (applies from 2024-04-13) | Charging/refuelling operators, fleets and transport infrastructure | 1 |
07
Finance
| Regulation | Reference | Type | Status | Key date | Applies to | Dossiers |
|---|---|---|---|---|---|---|
| Innovation Fund | ETS Directive, Article 10a(8) | Framework | In force | continuous | Low-carbon technology projects | 2 |
| Modernisation Fund | ETS Directive, Article 10d | Framework | In force | continuous | Beneficiary Member States | — |
| Social Climate Fund | Regulation (EU) 2023/955 | Regulation | In force | from 2026 | Member States and vulnerable groups | — |
| Industrial Decarbonisation Bank | Target approx. €100bn | Framework | In progress | being established | Industrial decarbonisation projects | — |
| ETS2 Frontloading Facility | European Commission / EIB, 2026 | Framework | In force | 2026 | Member States | — |
| Sustainable Finance Disclosure Regulation (SFDR) | Regulation (EU) 2019/2088 | Regulation | In force | 2019 (applies from 2021-03-10) | Financial market participants, financial advisers, funds and financial products | 1 |