EU carbon rules / Regulations / Sustainability reporting & due diligence
Sustainability reporting & due diligence 10 regulations Directive 4Delegated regulation 3Draft 1Regulation 1Guidance 1
Sustainability reporting & due diligence
Sustainability and climate disclosure duties and supply-chain due diligence — the direct source of "our customer is asking for data".
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Regulations in this topic
| Regulation | Reference | Type | Status | Key date | Applies to | Excerpt | 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) | View excerpt | 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) | View excerpt | — |
| 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 | View excerpt | 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 | View excerpt | — |
| 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 |
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Basis: Compiled by this site; reference numbers checked against CELLAR. Baseline 2026-10-09. This page is a compliance guide; the official text and the competent authority's interpretation prevail. Entries marked "under consideration" or "draft" may change.