EU carbon rules / Regulations / Draft
Draft 1 entries
Draft
A Commission proposal, not yet adopted, with no legal force; useful only for forward-looking judgement.
01
Draft
| Regulation | Reference | Type | Status | Key date | Applies to | Dossiers |
|---|---|---|---|---|---|---|
| ESRS-40a (non-EU parent standard) | EFRAG, in drafting | Draft | Draft | 2027 | Non-EU parent companies | — |
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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.