ESG Reporting Timeline

Reading the left rail

Final

Fixed in law, regulation, or published rules. Plan against it.

Likely

Announced by the body, not yet legally effective.

Proposed

In consultation or trilogue. Could move.

Watch

No date. Could land any week in this window.

The month is empty, and that is new. CARB deferred the SB 253 deadline from August 10 to November 10 on June 24, which pulled the only mandatory date out of August.

• Sep 1Final

  GRESB preliminary results

  Scores land ahead of the correction window.

  • Voluntary
  • GRESB
  • Real assets
• Sep 1–15Final

  GRESB Assessment Correction window

  For participants who find an error in submitted data after preliminary results.

  • Voluntary
  • GRESB
  • Real assets
• Early SepFinal

  ESRS scrutiny period closes

  The simplified standards were adopted July 3 and entered a two-month Parliament and Council scrutiny period, which cannot amend the text and is widely expected to pass. Entry into force follows around November 20, applying to financial years from January 1, 2027. Cuts mandatory data points by 61 percent, from about 1,100 to roughly 430.

  • Mandatory
  • EU / CSRD
  • Portfolio cos
• Sep 10Likely

  CARB fees for SB 253 and SB 261

  Estimated at $3,106 per entity for SB 253 and $1,403 for SB 261. The timing predates CARB’s June 24 withdrawal, so treat it as unconfirmed.

  • Mandatory
  • California
  • Portfolio cos
• Sep 16Final

  CDP scoring deadline

  Last date for a scored response. Later edits are accepted but not scored. CDP’s Capital Markets Signatories, over 540 institutions with more than $110 trillion in assets, are requesting disclosure from over 43,000 organizations this cycle.

  • Voluntary
  • CDP
  • Portfolio cos
• September?Watch

  EDCI 2026 benchmark release

  The 2025 benchmark landed in September 2025. No confirmed date for this year.

  • Voluntary
  • EDCI
  • GPs · LPs

• Oct 1Final

  GRESB final results

  Public results release.

  • Voluntary
  • GRESB
  • Real assets
• Week of Oct 26Final

  CDP final close

  The questionnaire closes. No further edits after this.

  • Voluntary
  • CDP
  • Portfolio cos
• OctoberLikely

  ISSB nature exposure draft at CBD COP17

  ISSB is targeting an Exposure Draft of nature-related disclosure requirements for COP17. TNFD beginning to fold into the ISSB baseline.

  • Voluntary
  • ISSB / TNFD
  • GPs · LPs

• Nov 10LikelyMoved

  California SB 253, first Scope 1 and 2 report

  The one portfolio companies will feel. Deferred from August 10 on June 24. It presumes the regulation is finalized by the Office of Administrative Law, and CARB has not said when the revised text publishes. Applies to entities doing business in California with more than $1 billion in revenue. Private companies count.

  • Mandatory
  • Moved from Aug 10
  • California
  • Portfolio cos
• Before Nov 10Watch

  CARB 15-day comment period

  Revised regulatory text goes out for a 15-day window. Timing unknown. A real chance to weigh in.

  • Mandatory
  • California
  • Portfolio cos

• Dec 30Final

  EUDR enforcement, large and medium operators

  Trilogue concluded and the revision is published as Regulation (EU) 2025/2650, so the enforcement date is now settled. Small and micro operators follow on June 30, 2027.

  • Mandatory
  • EU
  • Portfolio cos

• Jan 1Final

  CSRD revised scope applies

  For financial years beginning on or after this date. Scope narrows to EU entities over 1,000 employees and net turnover above €450 million. First reports land in 2028.

  • Mandatory
  • EU / CSRD
  • Portfolio cos
• Jan 1Final

  UK CBAM starts

  Applies to importers of carbon-intensive goods into the UK.

  • Mandatory
  • UK
  • Portfolio cos
• Jan 1Final

  GRI 102 Climate Change and GRI 103 Energy take effect

  New requirements on transition plans, just transition social aspects, and carbon credits. GRI 103 tightens energy disclosure and aligns with ISSB.

  • Voluntary
  • GRI
  • Portfolio cos
• Jan 1Likely

  New ESRS apply

  Possibly with early application for financial years beginning on or after January 1, 2026.

  • Mandatory
  • EU / CSRD
  • Portfolio cos
• Jan 1Likely

  SB 253 Scope 3 begins

  The within-year deadline is not set.

  • Mandatory
  • California
  • Portfolio cos
• Jan 1Proposed

  UK SRS S2 mandatory for listed companies

  FCA CP26/5 proposed this for accounting periods starting on or after January 1, 2027. The consultation closed March 20, 2026. First reports 2028, Scope 3 comply-or-explain from January 2028, S1 comply-or-explain from January 2029. Final rules pending.

  • Mandatory
  • UK
  • Portfolio cos

Running through the window

• Final · Mandatory · Australia

  AASB S2 Group 2

  The first mandatory reporting period opened July 1, 2026. Thresholds are two of three: revenue over AUD 200 million, gross assets over AUD 500 million, or 250-plus employees. Nothing is due inside this window, but the clock started.

• Likely · Voluntary · Q3 2026

  TNFD guidance pause

  Current technical guidance wraps by Q3 2026, after which TNFD pauses new guidance to support ISSB standardization.

• Likely · Voluntary · Q4 2026

  SBTi Q4 deliverables

  Final methods and pathways, a Renewal Policy, and the first instrument recognitions under the Ongoing Emissions Responsibility program.

• Likely · Voluntary · H2 2026

  GRI labor standards

  GSSB approval of eight revised labor Topic Standards.

• Watch · United States

  Ninth Circuit ruling, Chamber of Commerce v. Sanchez

  Argued January 9, 2026. No decision, no timeline. The SB 261 injunction holds until it rules, and CARB has made SB 261 voluntary meanwhile. More than 170 companies filed climate risk reports to the docket anyway as of June 26. A ruling reshapes two entries above.

• Watch · European Union

  SFDR 2.0 trilogues

  Article 8/9 would give way to Transition, ESG Basics, and Sustainable. Existing SFDR obligations stay fully applicable throughout. Application is 18 months after entry into force, so late 2027 or 2028.

Just past the window

• Jan 31 or Feb 1, 2027 SBTi Corporate Net-Zero Standard V2.0 takes effect and validation opens. One source says legacy commitments must register by January 31, 2027. SBTi’s own materials say V1.3.1 stays available until January 31, 2028. Worth confirming with SBTi before it enters the window.
• Q1 2027 First ILPA Performance Template deliveries, inception-to-date through March 31, 2027. The updated Reporting Template already took effect in Q1 2026 for funds in their investment period and any fund starting on or after January 1, 2026. Voluntary, though LPs increasingly treat it as table stakes.
• March 2027 EU Member States transpose Omnibus I for CSRD.
• April 30, 2027 EDCI submission. Collection runs through the fall.
• June 30, 2027 SFDR PAI statements, covering calendar 2026.