CARBON COMPLIANCE CALENDAR
2027 and 2028, with sources
Every dated obligation for exporters and reporting companies in 2027 and 2028: EU and UK CBAM, CSRD, BRSR Core, California SB 253, PACT, the GHG Protocol and ETS2. Checked 2 November 2026.
Law means adopted legislation or a regulator's published rule. Proposal means not yet agreed. Standard is a voluntary standard-setter's published timeline. Expected follows a documented annual pattern. Each row links to its source; nothing here is inferred.
2027
| When | Regime | What happens | Status | Source |
|---|---|---|---|---|
| 1 Jan 2027 | EU CBAM | Goods imported from today carry the 2027 terms: a 20% mark-up on default values and a 95% CBAM factor. The Commission updates the benchmarks for 2027 imports. CBAM in 2027 | Law | ICAP |
| 1 Jan 2027 | UK CBAM | The UK carbon border adjustment starts, for importers of £50,000 or more of covered aluminium, cement, fertiliser, hydrogen, iron and steel in 12 months. HMRC publishes rates by the start of each quarter. UK CBAM rates | Law | HMRC |
| 1 Jan 2027 | GHG Protocol | The Land Sector and Removals Standard takes effect. | Standard | GHG Protocol |
| 4 Jan 2027 | EU CBAM | The Q4 2026 certificate price is published, the last quarterly price. From 2027 the price is published weekly. | Law | European Commission |
| 1 Feb 2027 | EU CBAM | Certificate sales open on the central platform for authorised declarants. | Law | KPMG |
| 19 Mar 2027 | EU CSRD | Deadline for member states to transpose the Omnibus I changes to CSRD (Directive (EU) 2026/470). | Law | Linklaters |
| End of Q1 2027 | EU ETS | Target for agreeing the Commission's ETS review proposal, which would restore part of the free allocation from 2028 and so change the CBAM factor for later years. | Proposal | ICAP |
| Q2 2027 | GHG Protocol | Public consultation on a draft consolidated Corporate Standard, bringing Scopes 1, 2 and 3 together. Standards compared | Standard | GHG Protocol |
| Mid-2027 | UK DESNZ | Expected: the 2027 greenhouse gas conversion factors. Recent editions were published in June or July. Factor databases | Expected | GOV.UK |
| 1 Jul 2027 | EU CSRD | Limited-assurance standards for sustainability reporting are due. | Law | Accountancy Europe |
| 30 Sep 2027 | EU CBAM | First annual CBAM declaration and certificate surrender, for goods imported in 2026. Calculate embedded emissions | Law | ICAP |
| 31 Oct 2027 | EU CBAM | Last day to ask for excess certificates to be repurchased; unused certificates for 2026 are cancelled on 1 November. | Law | KPMG |
| 2027, date to be set | California SB 253 | Reporting of Scope 1, 2 and 3 with limited assurance. CARB has not yet set the 2027 deadline. US disclosure update | Law | CARB |
| FY 2026-27 annual reports | India BRSR Core | Assessment or assurance of BRSR Core extends to the top 1,000 listed companies, filed with the annual report. BRSR Principle 6 | Law | SEBI |
| 31 Dec 2027 | PACT | Data quality ratings (DQR) become required for product footprints; land-management CO2 is included from 2027. PACT footprints | Standard | PACT, WBCSD |
| 31 Dec 2027 | EU CBAM | The Commission's first report on how CBAM is working, including whether to cover more indirect emissions. | Law | ICAP |
2028
| When | Regime | What happens | Status | Source |
|---|---|---|---|---|
| 1 Jan 2028 | EU CBAM | Default-value mark-up reaches 30%; the CBAM factor falls to 90% under current law (the ETS review proposal could change it). CBAM in 2028 | Law | ICAP |
| 1 Jan 2028 | EU CBAM | Proposed start of the extension to downstream steel and aluminium goods, with pre-consumer scrap as a precursor. In trilogue; not yet agreed. CBAM in 2028 | Proposal | Mayer Brown |
| 1 Jan 2028 | UK CBAM | Registration opens with HMRC. | Law | HMRC |
| 2028 | EU ETS2 | The emissions trading system for buildings and road transport becomes fully operational,, one year later than first planned. | Law | European Commission |
| 2028 | EU CSRD | First reports, on financial year 2027, from EU companies with more than 1,000 employees and over €450 million turnover. | Law | Accountancy Europe |
| 31 May 2028 | UK CBAM | First UK CBAM return and payment, for 2027 imports. | Law | HMRC |
| Q4 2028 | GHG Protocol and ISO | Planned publication of the integrated corporate standard aligned with ISO 14064-1. | Standard | KPMG |
| 2028 at the earliest | IMO | Entry into force of the Net-Zero Framework for shipping, if it is adopted at MEPC 85 in December 2026. | Proposal | Carbon Brief |
Not yet scheduled
- India CCTS: emission-intensity targets are notified for 2025-26 and 2026-27 only. Targets for 2027-28 had not been notified.
- California SB 261: climate-risk reporting remains on hold under a Ninth Circuit injunction pending appeal.
- India CEA grid factor: the next edition (v23, for FY 2026-27) has no announced date.
Questions
What are the main carbon compliance deadlines in 2027?
EU CBAM certificate sales open in February 2027 and the first CBAM declaration is due on 30 September 2027. The UK CBAM starts on 1 January 2027. BRSR Core assurance reaches India's top 1,000 listed companies for FY 2026-27, PACT data quality ratings are required by 31 December 2027, and California SB 253 adds Scope 3 reporting in 2027.
What changes in 2028?
The EU CBAM default-value mark-up reaches 30%, the proposed downstream extension would start, UK CBAM registration opens and the first UK return is due on 31 May 2028, EU ETS2 becomes fully operational, and the second wave of CSRD reports (on FY 2027) is published.
How current is this calendar?
Every date was checked against the linked source on 2 November 2026. Proposals and expected dates are marked as such and will change as they are adopted.