Updated 1 November 2026
Climate and sustainability deadlines, 2026 to 2028
The UK and EU dates small and mid-sized businesses ask us about most, in date order. Each row links to our guide with the detail and the official sources.
| Date | Rule | Who it applies to | What happens |
|---|---|---|---|
| 27 Sep 2026 | EU green claims rules | Anyone selling to EU consumers | Generic claims such as “eco-friendly” and offset-based “carbon neutral” claims are banned. Already in force, no transition period. |
| Oct 2026 | UK packaging EPR, year 2 invoices | Large producers: over £2m turnover and 50 tonnes of packaging a year | Fees now depend on recyclability (red pays more, green less), based on packaging supplied in 2025. |
| 30 Dec 2026 | EU Deforestation Regulation (EUDR) | Large and medium companies, and micro and small companies in timber | Show cattle, cocoa, coffee, palm oil, rubber, soya and wood products are deforestation-free and legal, with a due diligence statement. |
| 31 Dec 2026 | ESOS Phase 4 qualification date | UK organisations with 250+ staff, or over £44m turnover and £38m balance sheet (or in such a group) | Your status on this date decides whether you are in Phase 4. |
| 1 Jan 2027 | UK CBAM starts | Importers of £50,000+ a year of aluminium, cement, fertiliser, hydrogen, iron and steel | Register with HMRC. The 2027 calendar year is the first accounting period. |
| 1 Jan 2027 | UK SRS: FCA rules for listed companies | UK-listed companies (comply or explain) | Applies to periods beginning on or after this date; first reports in 2028. No duty for private companies yet. |
| FY 2027 | VSME value-chain cap | SMEs with up to 1,000 staff supplying CSRD companies | CSRD companies may not ask these partners for more than the voluntary VSME standard covers. |
| FY 2027 | CSRD after Omnibus I | EU companies with 1,000+ staff and €450m+ turnover | Newly in-scope companies report on financial year 2027, in 2028, using the simplified ESRS. |
| 1 Feb 2027 | EU CBAM certificates on sale | EU importers over 50 tonnes a year of CBAM goods | Authorised declarants buy certificates for the embedded emissions of goods imported since 1 January 2026. |
| 19 Mar 2027 | CSRD changes into national law | EU member states | Deadline for countries to write the Omnibus I changes into national law. |
| 1 Apr 2027 | NHS Carbon Reduction Plan, new tier | NHS suppliers in procurements of £5m+ a year, and all new frameworks | Plans must cover all relevant Scope 3, with independently validated targets and the planned share of offsets disclosed. |
| 30 Jun 2027 | EUDR for smaller companies | Micro and small companies outside timber | The deforestation rules apply to them from this date. |
| 30 Sep 2027 | First EU CBAM annual declaration | Authorised CBAM declarants | Declaration for goods imported in 2026. |
| 5 Dec 2027 | ESOS Phase 4 notification | Organisations that qualified on 31 December 2026 | Notify compliance with the Environment Agency. |
| 31 May 2028 | First UK CBAM return and payment | Registered UK CBAM importers | Return and payment for the 2027 accounting period. |
| 5 Dec 2028 | ESOS Phase 4 action plan | Phase 4 participants | Action plan due, then yearly progress updates. |
Every year, not one date
- UK Carbon Reduction Plan (PPN 006)
Required for in-scope central government contracts over £5m a year, and in NHS procurements; update every year.
- SECR
Quoted and large unquoted companies report energy and emissions in each annual report. Thresholds did not change in 2025.
Not sure which apply to you?
Book a free 15-minute call. We will tell you which of these dates matter for your business, and what to prepare first.
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Most of these rules start with energy use and emissions. Our free calculator gives your Scope 1 and 2 in about two minutes.
Open the calculatorThis page is a summary, not legal advice. Dates can change; check the linked guide and its official sources before you act.