ohESG/EU carbon navigation

EU carbon rules / Regulations / Sustainability reporting

Sustainability reporting 7 entries

Sustainability reporting

Sustainability reporting: CSRD and ESRS (original, simplified and voluntary standards), plus the Omnibus simplification.

Series All EU ETS7 CBAM4 Climate targets4 Sustainability reporting7
01

Sustainability reporting

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 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 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 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 2027 Non-EU parent companies —
◇

Related

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.