ESG reporting deadlines
Key dates for sustainability reporting rules around the world. Add them to your calendar or get an email 30 days and 7 days before each one.
2026
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10Nov 2026California SB 253 · United States
First Scope 1 and 2 emissions report due
10 Nov 2026 · in 6 daysUS companies with over $1 billion annual revenue that do business in California.
2027
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1Jan 2027EU CSRD · European Union
Reporting year starts for EU groups in scope
From 1 Jan 2027 · in 58 daysEU groups with more than 1,000 employees and over €450 million turnover. First report published in 2028.
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1Jan 2027Malaysia NSRF · Malaysia
Group 3 starts ISSB-based reporting
From 1 Jan 2027 · in 58 daysThe third group of companies in Malaysia’s phased adoption of the ISSB standards.
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1Jul 2027Australia AASB S2 · Australia
Group 3 climate reporting starts
From 1 Jul 2027 · in 239 daysGroup 3 entities under the Corporations Act size tests, for financial years from 1 July 2027.
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30Sep 2027EU CBAM · European Union
First annual CBAM declaration due (for 2026 imports)
30 Sep 2027 · in 330 daysAuthorised CBAM declarants importing over 50 tonnes a year of covered goods.
2028
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1Jan 2028EU CSRD · European Union
Reporting year starts for non-EU groups
From 1 Jan 2028 · in 423 daysNon-EU groups with over €450 million EU turnover and an EU subsidiary or branch over €200 million. First report in 2029.
2029
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1Jan 2029Singapore climate reporting · Singapore
External assurance of Scope 1 and 2 starts for SGX-listed companies
From 1 Jan 2029 · in 789 daysSGX-listed companies, from financial year 2029.
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26Jul 2029EU CSDDD · European Union
Due diligence duties apply
26 Jul 2029 · in 995 daysCompanies with more than 5,000 employees and €1.5 billion turnover (EU), or €1.5 billion EU turnover (non-EU).
2030
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1Jan 2030Singapore climate reporting · Singapore
Large non-listed companies start climate reporting
From 1 Jan 2030 · in 1,154 daysLarge non-listed companies, from financial year 2030 (assurance from 2032).
General information, not legal advice. “From” dates are the start of the first reporting period, not a filing date. Dates last checked 9 October 2026; rules change, so confirm with the official source or an adviser.