Journal des modifications

EU

DE: CSRD act not yet implemented, RegE of 3 Sep 2025 in parliament (Ropes & Gray tracker, 30 Sep 2026). FR: DDADUE bill adopted by Senate 19 Jan 2026, filed at AN 20 Feb 2026 (PJL 2518). | Earlier: Listed SMEs removed by Dir. 2026/470. Wave-1 FY2025-26 exemption: Member State option, not adopted in DE or FR at last check (Aug 2026). FR: DDADUE 2026 not in promulgated laws list as of 2 Nov 2026.

EU

XBRL International (27 Sep 2026): Delegated Reg. 2026/1560 entered into force on 24 Sep 2026. Matches status_date. | Earlier: Recommendation (EU) 2025/1710; Delegated Regulation (EU) 2026/1560 published OJ 21 Sep 2026; value-chain cap from FY2027.

EU

Omnibus I (Dir. 2026/470) in OJ 26 Feb 2026, in force 18 Mar 2026: >5,000 staff and >€1.5bn; duties from 26 Jul 2029.

EU

1st trilogue on downstream extension 20 Oct 2026, no deal, next 30 Nov 2026, target 1 Jan 2028. ETS review: Env. Council debate 12 Oct 2026; Irish Presidency aims GA at Dec Council. | Earlier: Downstream extension COM(2025)989 in trilogue (1st 20 Oct, 2nd 30 Nov 2026); phase-in to 2038 only proposed (COM(2026)616).

EU

Commission FAQ (reported 5 May 2026): EUDR enforceable from 30 Dec 2026, micro/small 30 Jun 2027; no further delay expected. No new amending proposal found as of 4 Nov 2026. | Earlier: No new delay as of 24 Oct 2026; Annex I Delegated Regulation (EU) 2026/2102 published OJ 17 Sep 2026.

EU

Commission DPP iron & steel page gives an indicative adoption timeline of Q4 2026 for the ESPR delegated act on iron and steel; not yet adopted as of 4 Nov 2026. | Earlier: Working plan published 16 Apr 2025; iron & steel delegated act expected Q4 2026.

EU

Omnibus IV provisional deal reported 9 Jun 2026 (Agence Europe cites €200M; proposal €150M), awaiting formal adoption. Dekra (5 Feb 2026): EV carbon footprint delegated act still in draft. | Earlier: DD exemption €40M in force (€150M proposed, Omnibus IV); DD from 18 Aug 2027; EV carbon footprint acts not in force.

EU

Council mandate 24 Jun 2026 (Linklaters, Arthur Cox; Clarity AI cites 19 Jun, likely Coreper). EP plenary endorsed ECON report 5 Oct 2026. First trilogue expected 22 Oct 2026; application late 2028 at earliest. | Earlier: Council mandate June 2026; ECON mandate Oct 2026; trilogues Q4 2026; application late 2028-2029.

EU

Delegated Regulation (EU) 2026/73 published OJ 8 Jan 2026, applies from 1 Jan 2026.

EU

PFAS: RAC final opinion 2 Mar 2026, SEAC draft 10 Mar, consultation to 25 May, SEAC final due end 2026 (CMS). Omnibus VI deal 16-17 Jun 2026; EP plenary approved 22 Oct 2026 (477-59-41); Council to adopt. | Earlier: PFAS: RAC opinion published 26 Mar 2026, SEAC final end 2026. Chemicals omnibus: political deal 16 Jun 2026.

EU

Commission published one draft delegated directive on 8 Jul 2026 renewing ~32 lead/cadmium exemptions (Annexes III/IV), feedback to 5 Aug 2026; not adopted as of end Jul 2026, no OJ publication found. | Earlier: Directive (EU) 2025/2456 published OJ 12 Dec 2025: ECHA role; Annex II changes 13 Aug 2027, Annex V 27 Aug 2027.

EU

Circular Economy Act not yet proposed as of 24 Sep 2026; expected autumn 2026. WEEE review-clause assessment due by 31 Dec 2026 (Mondaq). | Earlier: Last amendment Directive (EU) 2024/884 of 13 Mar 2024; Circular Economy Act (WEEE amendment) due before end 2026.

EU

Labelling act overdue; Commission planning entry 14 Sep 2026, adoption Q4 2026. EPR rep. suspension: EP plenary 20 Oct 2026 (616-9-39); Council mandate 21 Oct 2026 (exempts <1 t per MS); trilogue to follow. | Earlier: Labelling implementing act not published (Sep 2026). EPR rep. suspension: EP vote 20 Oct 2026 (616-9-39), EU micro/small only; Council position 21 Oct 2026.

EU

Mayer Brown (15 Sep 2026): Single Portal live, Commission webinars from 14 Sep 2026; forced labour risk database 'remains in development', no launch date given. | Earlier: Guidelines published 30 Jun 2026 (OJ 3 Sep 2026); Single Portal live 30 Jun 2026; MS penalties due 14 Dec 2026; ban 14 Dec 2027.

EU

Formal notices to all 27 MS on 15 Jul 2026 (none transposed). 1 Oct 2026 package: reasoned opinions to 9 MS for missing draft renovation plans; no transposition reasoned opinions yet. | Earlier: Formal notices to all 27 Member States announced 15 Jul 2026; none had fully transposed by 29 May 2026.

EU

Env. Council policy debate 12 Oct 2026; GA targeted Dec 2026; EP rapporteur Liese plans trilogues from Jan 2027. ETS2 delay to 2028 is in the amended Climate Law, Reg. (EU) 2026/667 (OJ 18 Mar 2026). | Earlier: ETS review proposal 17 Jul 2026 (COM(2026)616); Council GA targeted Dec 2026; trilogues Jan 2027.

EU

Amended Climate Law, Reg. (EU) 2026/667 (adopted 11 Mar, OJ 18 Mar 2026), carries the shift of ETS2 from 2027 to 2028, per Council final adoption reports (5-6 Mar 2026). | Earlier: Climate Law amendment published OJ 18 Mar 2026 (L 2026/667): ETS2 starts 1 Jan 2028; auctions 2027; first surrender 31 May 2029.

EU

Art. 15 sets no EU fine amount: Member States set penalties for Arts 4-6 and notify them by 31 Jul 2026. Art. 18 adds the Directive to the CPC Regulation annex. | Earlier: Commission sent letters of formal notice to 18 MS on 25 Sep 2026 (Eunews). Bird & Bird: penalties are in Art. 15, Art. 11 covers enforcement; the 4%/€2M CPC wording could not be confirmed, figure removed. | Earlier: Transposition due 31 Jul 2026; Commission notified 18 Member States on 25 Sep 2026.

EU

Eunews (2 Sep 2026): 7 MS filed draft plans by 1 Sep 2026 (AT, BG, IE, LU, NL, PT, ES); 20 late incl. IT, FR, DE, PL. Commission to assess with EEA and publish observations. | Earlier: 7 Member States submitted draft restoration plans by 1 Sep 2026 (AT, BG, IE, LU, NL, PT, ES); 20 late.

EU

Commission AI Act Service Desk (consolidated text 27 Jul 2026): Art. 99(6) SMEs 'whichever thereof is lower' for paras 3-5; new Art. 99(6a) small mid-caps 'whichever is lower' for paras 4-5 only. | Earlier: Digital Omnibus on AI: Reg. (EU) 2026/1744 adopted 8 Jul, OJ 24 Jul, in force 27 Jul 2026; capped fines for SMEs/SMCs.

EU

Projective Group (Feb 2026, upd. Aug 2026): SFDR 2.0 does not expressly amend MiFID II preferences; removal of 'sustainable investment' implies later recalibration. No MiFID amendment proposed as of Nov 2026. | Earlier: SFDR 2.0 does not expressly amend MiFID II sustainability preferences; firms out of SFDR 2.0 scope remain under MiFID duties.

EU

Non-EU parents: first FY2028, reports 2029 (>€450M EU turnover + EU sub/branch >€200M). Wave 2: FY2027.

Germany

Bundestag: 1st reading 16 Jan 2026, referred to Labour & Social Affairs Committee; no later vote found. Bill text: new § 24(1) keeps 4 numbered offences, 'Ordnungstatbestände deutlich reduziert'. | Earlier: Amendment (BT-Drs. 21/2474) first reading Jan 2026, not passed as of Sep 2026; BAFA stopped report checks 7 Nov 2025; draft cuts fines to 4 offences.

EU

Euro 7 minimum battery performance for cars (BEV/PHEV): 80% of original capacity after 5 years or 100,000 km, 72% after 8 years or 160,000 km (electrive, 28 Oct 2026). Van figures not confirmed. | Earlier: Cars/vans: new types 29 Nov 2026, all 29 Nov 2027. Trucks/buses: new types 29 May 2028, all 29 May 2029.

EU

Commission referred Greece, Malta and Portugal to the CJEU on 29 Apr 2026 for not transposing Dir. 2023/2413 (deadline 21 May 2025); reasoned opinions Dec 2025 went to the same three. | Earlier: Deadline 21 May 2025 missed by all but Denmark; Greece, Malta, Portugal referred to CJEU 29 Apr 2026.

EU

Omnibus VI deal 16-17 Jun 2026 sets CLP application to 1 Jan 2030 (Brussels Times). EP plenary approved 22 Oct 2026 (477-59-41); Council formal adoption and OJ publication pending. | Earlier: Reg. 2025/2439 (OJ 3 Dec 2025) delays label format, ads, update deadlines, fuel labels to 1 Jan 2028; omnibus deal (Jun 2026) would move to 2030.

EU

GWP declarable from 8 Jan 2026 at earliest, mandatory per family once its hEN is updated under the new CPR; core indicators from 9 Jan 2030, all from 9 Jan 2032. No 12-month rule or first families confirmed. | Earlier: In force 7 Jan 2025; GWP indicators from 8 Jan 2026 but mandatory per family only ≥12 months after its harmonised spec is cited.

EU

Confirmed: transposition 17 Jun 2027; textile/footwear EPR schemes within 30 months (17 Apr 2028); micro-enterprises get until 17 Apr 2029 (VdA on Dir. 2025/1892).

EU

Euronext news item dated 10 Sep 2024 introduces the ESG Reporting Guide 2024, released during Euronext Sustainability Week. Its download link is labelled 'ESG Reporting Guide 2025'. | Earlier: Voluntary guide; 2022 first edition, ESG Reporting Guide 2024 current.

Germany

Non-binding ESG Reporting Guide, March 2025; earlier 'Communicating sustainability' 2 Sep 2013.

United Kingdom

Guide 'Revealing the full picture: Your guide to ESG reporting', LSEG Feb 2017 (linked then at lseg.com/esg); no later edition found. FCA PS26/19 published 30 Sep 2026: UK SRS, comply-or-explain, periods from 1 Jan 2027. | Earlier: LSEG voluntary ESG reporting guidance first issued Feb 2017; official URL and title still to confirm.

EU

NordSIP (23 May 2019): the 2019 Nasdaq ESG Reporting Guide (update of the 2017 Nordic/Baltic guide) has 30 metrics, 10 each for E, S and G. 'Report 30 ESG metrics' confirmed. | Earlier: Voluntary; Nordic/Baltic guide Mar 2017, global Guide 2.0 announced 15 May 2019.

France

Parliament report (17 Jun 2026) notes CS3D transposition due by 2028; no French CSDDD bill found. Article ID unverifiable; watch_url set to JORF law text. | Earlier: No French CSDDD transposition bill identified; DDADUE 2026 not promulgated as of 2 Nov 2026.

France

Decree 2022-748 art. 3: >€50m/25k units from 2023, >€20m/10k from 2024, >€10m/10k from 2025. EPR fines per L.541-9-5 (checked Oct 2026). | Earlier: Decree 2022-748: ≥€10M turnover or >10,000 units/yr from 1 Jan 2023; fine up to €15,000.

France

Textile environmental cost: Décret 2025-957 of 6 Sep 2025 (JO 9 Sep), in force 1 Oct 2025; display voluntary, method fixed by ministerial order. | Earlier: L.229-69: up to €100,000 or full cost of offending ad. DDADUE bill (2024/825) passed Senate Feb 2026, not promulgated by 2 Nov 2026.

EU

DE: 3rd UWG amendment adopted by Bundestag 19 Dec 2025, applies 27 Sep 2026. FR: DDADUE bill passed Senate 19 Jan 2026, still before Assembly. FR fines per L.132-2. | Earlier: Transposition due 27 Mar 2026, rules apply 27 Sep 2026; France not transposed as of 2 Nov 2026.

EU

EP Legislative Train (updated 20 Sep 2026): procedure 2023/0085(COD) blocked in Council, trilogues on hold, not withdrawn (no OJ notice), listed pending in CWP 2026 (21 Oct 2025). Penalties: EP release 12 Mar 2024.

EU

Commission proposed 1-year delay 14 Oct 2026; EP voted 3-year delay 22 Oct 2026 (341-225); Council ambassadors discussed 21 and 28 Oct, no position reported. | Earlier: Commission proposal 14 Oct 2026 delays arts 28-29 by one year (MRV equivalence to 31 May 2029); EP position 22 Oct 2026 seeks 3 years. Art. 33 fines capped at 20% of turnover (Ecologic 2025).

EU

MLex (20 Oct 2026): EP-Council negotiations on CRMA amendments set to begin 4 Nov 2026. No agreement yet. | Earlier: Text of Reg. 2024/1252: large company = >500 staff and >EUR 150m turnover (art. 2(29)); MS identify firms by 24 May 2025; risk assessment at least every 3 years (art. 24(2)); penalties art. 47. EP position 20 Oct 2026.

EU

Annex IV split bans per EHPA guidance (Nov 2024): 2025 single split GWP>=750; 2027 air-to-water <=12 kW GWP>=150; 2029 air-to-air; 2035 all F-gas. Declaration of conformity: Impl. Reg. (EU) 2025/2155 of 23 Oct 2025.

United Kingdom

UK Parliament Bills API: Immigration and Asylum Bill at Commons committee stage, last updated 2 Nov 2026; no Royal Assent. | Earlier: Immigration and Asylum Bill introduced 30 Jun 2026, 2nd reading 13 Jul 2026, Commons committee stage (Bills API, updated 2 Nov 2026). Cap GBP 1m or 1% turnover; no commencement date yet.

United Kingdom

Consultation launched 7 Sep 2026, closes 30 Nov 2026; govt to consider UK SRS in Companies Act after CFD review (spring 2027). No unlisted mandate yet. | Earlier: FCA PS26/19 published 30 Sep 2026: comply-or-explain, periods from 1 Jan 2027, first reports 2028, 1-yr Scope 3 and 2-yr S1 reliefs. DBT consultation opened 7 Sep 2026, closes 30 Nov 2026.

United Kingdom

Registration failures fall under FA 2008 Sch. 41; no fixed GBP amounts published for CBAM-specific penalties as of Nov 2026. | Earlier: Finance Act 2026 Royal Assent 18 Mar 2026; SIs 2026/802, 809, 830, 994, 995 made Jul-Sep 2026. Glass and ceramics not covered at launch (possible after 2027). Penalty types confirmed, amounts not found.

United Kingdom

PackUK operational plan 2026-27: confirmed year 2 fees calculated Nov 2026, initial notice of liability by end Nov 2026. Not published at check. | Earlier: Year 2 fees not yet confirmed (illustrative 16 Dec 2025); PackUK to issue notice of liability by end Nov 2026. Late-payment penalty per PackUK terms (letsrecycle, 9 Oct 2025). Year 1 base fees GBP 192-461/t.

Switzerland

NUFG consultation 2 Apr-9 Jul 2026; Federal Council must adopt dispatch by end Nov 2026 (press, 30 Jul 2026). Not adopted at check. | Earlier: CP art. 325ter: fine max CHF 100,000 (intent), CHF 50,000 (negligence). NUFG consultation 2 Apr-9 Jul 2026; dispatch due end Nov 2026; application not before 2029. Ordinance revision paused 25 Jun 2025 (resume by 2027).

Norway

Fee cap in utmålingsforskriften § 3 (4% or NOK 25m). BFD consulted (note 1 Jul 2026, deadline 30 Sep) on exempting export-control info; no wider revision. | Earlier: Fee up to 4% of turnover (Sticos 2023; Factlines Jan 2026 adds NOK 25m alt.). Lager 157 fee NOK 450,000 (25 Sep 2024) annulled by Market Council 12 Feb 2025. NGOs asked BFD on 11 May 2026 to consult on a revision.

United States

Rescission proposed 29 May 2026 (FR 3 Jun, comments to 3 Aug 2026) confirmed; no final SEC vote found in coverage to 4 Nov 2026. | Earlier: Rescission proposal published FR 3 Jun 2026 (91 FR 33296, File S7-2026-19); comments due 3 Aug 2026. No final rescission found as of 4 Nov 2026.

California

Initial reg. effective 12 Oct 2026, Scope 1-2 due 10 Nov 2026. No Ninth Circuit ruling by 16 Oct 2026. Fee not final; notice 10 Dec 2026. Scope 3 rule expected for 2027. | Earlier: OAL approved CARB initial regulation 12 Oct 2026, effective same day; deadline 10 Nov 2026 (moved from 10 Aug on 24 Jun 2026). 2027 draft: Scope 3 limited to 5 categories. No Ninth Circuit ruling.

California

SB 261 injunction pending appeal since 18 Nov 2025; argued Jan 2026; still no decision as of 16 Oct 2026 per GT. | Earlier: Injunction pending appeal 18 Nov 2025 covers SB 261 only; argued 9 Jan 2026; no decision found. CARB will not enforce 1 Jan 2026 deadline and will set an alternate date after the appeal (Aug 2026).

United States

Latest strategy update is the 2025 one (FLETF, Aug 2025); no 2026 update found in searches to 4 Nov 2026. | Earlier: DHS notice for FR 29 Oct 2026 adds BGI Genomics, MGI Tech, Shenzhen BGI Technology; list at 190. 43 added eff. 3 Aug 2026 (187). No 2026 strategy update found.

United States

Original eCFR URL could not be verified; replaced by the 12 Sep 2012 Federal Register final rule. H.R. 7085 ordered reported 22 Jan 2026, report filed 19 Mar 2026; no House floor action found (4 Nov 2026).

United States

FDA public meeting on lot-level traceability set for 6 Nov 2026 (not yet held at check). Enforcement barred before 20 Jul 2028. | Earlier: No final FR rule moved the date: P.L. 119-37 (signed 12 Nov 2025) bars enforcement before 20 Jul 2028. Aug 2025 delay proposal not finalized. FDA meetings 15 Jun and 6 Nov 2026; draft retail guidance 8 Oct 2026.

United States

Apr 2026 EPA final rule moved window start to 60 days after revision rule; Nov 2025 exemptions (incl. imported articles) still proposed; no final rule found. | Earlier: Rule of 13 Apr 2026 (91 FR 18786): window opens on the earlier of 31 Jan 2027 or 60 days after the revision rule; 6 months (12 for small article importers). Nov 2025 exemptions still proposed.

United States

non précisé

Canada

TSX/CPA Canada E&S primer updated edition dated Aug 2020 (first 2014). CSA pause confirmed unchanged as of Aug 2026. | Earlier: Primer is 'A Primer for Environmental & Social Disclosure' (TSX/TMX and CPA Canada, 5 Mar 2014; later update undated). CSA pause of 23 Apr 2025 still in place, no revised draft (Aug 2026).

Brazil

B3 publishes maximum fines under Regulamento de Emissores art. 65 II: BRL 1,125,731 for arts 57 I-III, 58 I-IV/VI and Anexo B ASG measures; BRL 675,438 (58 V); BRL 450,286 (58 VII, 57 IV). Researched via Qwen, B3 page not directly reachable from here. | Earlier: Fine parameters not confirmed: B3 regulation pages and PDF returned errors on 4 Nov 2026. Point kept open. | Earlier: Regulamento de Emissores with Anexo ASG published 20 Jul 2023, in force 19 Aug 2023 (Cescon). Disclosure from 2025, 2nd member 2026. Art. 65 sanctions: warning, fine, censure, delisting; no BRL amounts in text.

Mexico

Assurance confirmed: FY2025 report none, FY2026 limited, FY2027 on reasonable. LMV art. 392 fines; no sustainability-specific amount found. | Earlier: Title: Resolucion que modifica las Disposiciones de caracter general aplicables a las emisoras de valores y a otros participantes del mercado de valores (DOF 28 Jan 2025, in force 29 Jan 2025).

Chile

NCG 461 dated 12 Nov 2021 (CMF release). NCG 572 of 27 Jul 2026 moves NCG 519 section III to 31 Dec 2027 (2027 reports); voluntary 2026 reporting invited. Fines per art. 37 Ley 21.000.

Colombia

Ley 964/2005 arts 53 and 55 refer to EOSF art. 208 num. 3: fine up to COP 550,000,000 in 2002 pesos, adjusted yearly by CPI (DANE); minimum 10 SMMLV; successive fines while breach continues. | Earlier: No BVC ESG guide found; BVC parent nuam allied with GovernArt (Jul 2024) for voluntary IFRS S1/S2 reporting. Fine cap still unconfirmed. | Earlier: CE 031 dated 22 Dec 2021, effective on publication; plan due 10 Feb 2023; full compliance by 2024. CTCP published voluntary, phased IFRS S1/S2 convergence proposal 21 Feb 2026; no SFC mandate found.

Brazil

CVM 193 dated 20 Oct 2023 (DOU 23 Oct 2023). CVM 244 of 29 May 2026: voluntary, 3-year minimum, explain from 1 Jan 2027; assurance kept at same levels (reasonable from 2026, Demarest). Fines per Law 13.506/2017.

Canada

LEGISinfo: C-35 first reading 12 Jun 2026; no second-reading activity recorded at check. | Earlier: Bill C-35, Ban on Importing Goods Made with Forced Labour Act, first reading 12 Jun 2026, now at second reading with no activity (LEGISinfo). Act URL laws-lois.justice.gc.ca/eng/acts/F-10.6 confirmed (S.C. 2023, c. 9).

Canada

CSA paused NI 51-107 on 23 Apr 2025; as of Aug 2026 no revised draft, consultation or target date. | Earlier: CSDS 2 gives 3-year Scope 3 relief; standards effective for periods from 1 Jan 2025 (Torys, Jan 2025), so Scope 3 from FY2028, not 2027. No CSA announcement resuming its paused climate rule found.

California

Signed by Gov. Newsom 7 Oct 2023, effective 1 Jan 2024; civil penalty up to USD 2,500/day, max USD 500,000 (Sidley). AB 1911 (2025-26) did not amend AB 1305; held on suspense in Assembly Appropriations, May 2026.

Brazil

Law 15.042/2024 confirmed: >10k tCO2e report, >25k tCO2e reconcile, fine up to 3% of prior-year gross revenue; phase 1 (regulation) up to 2 years. No allocation plan date. | Earlier: Law text summary (FIEMG): thresholds 10,000/25,000 tCO2e, fine up to 3% of gross revenue. Mayer Brown (26 May 2026): CTCP resolutions 12 May 2026; SEMC proposal: first sectors from 2027, 4-yr prep incl. NAP.

China

No entry dates set. People's Daily 18 Sep 2026: prep started for petrochem, chemicals, paper, aviation; ETS to broadly cover main industrial sectors by 2027. 2026 notice adds them to GHG reporting only. | Earlier: State Council decision (released 13 Aug 2026, effective 15 Aug) amended Art. 24 (surrender fines) and Art. 26 (RMB 50k-200k + individuals). 2026: 3,680 entities; 2027 target: main industrial sectors.

China

CSRC page for 12 Apr 2024 statement not located on csrc.gov.cn; SSE notice of 12 Apr 2024 kept as official source. Sep 2025 second-batch guides added no new mandatory scope; Xinhua 18 May 2026 cites no expansion. | Earlier: SSE notice of 12 Apr 2024 confirms scope (SSE 180, STAR 50, dual-listed) and FY2025 first report. CAPCO data: 430 mandatory issuers, all filed; 2,720 A-share reports (49%) by end-Apr 2026.

China

flk.npc.gov.cn detail pages are dynamic and not indexed; official full text on gov.cn (Xinhua, 30 Dec 2023; adopted by NPCSC 29 Dec 2023) used as official_source. flk kept as watch_url. | Earlier: Xinhua text confirms adoption 29 Dec 2023, Art. 20 (stakeholders, CSR report encouraged), Art. 68 (300+ staff employee director unless supervisory board has employee reps), Art. 191.

China

Yicai: MOF and 8 ministries issued Basic Standard (Cai Kuai [2024] No. 17) on 17 Dec 2024; voluntary until scope set. 27 Oct 2026 report: climate guides voluntary, no mandatory timeline. | Earlier: Basic Standard = Cai Kuai [2024] No. 17, nine ministries, voluntary until scope set; 2027/2030 targets. Draft climate guide + 9 sector guides (power...hydrogen, auto) comments to 26 Oct 2026.

China

SAMR published GB/T 32150-2025 on 31 Dec 2025, effective 1 Jul 2026; revision adds indirect-emission calculation methods. Method detail is in the standard text only (not summarised publicly). | Earlier: Confirmed: GB/T 32150-2025 published by SAMR 31 Dec 2025, effective 1 Jul 2026, voluntary; revision adds indirect emission calculation methods. Detail paywalled/not found.

China

Standard cover (reproduced in Chaoyang gov PDF, May 2026) reads '2025-12-31发布 2025-12-31实施'; chinesestandard.net same. MIIT disclosed it 7 Jan 2026. | Earlier: Confirmed via CS.com.cn (8 Jan 2026): MIIT announced 2025 edition, five-area indicators, 60% weight on energy/carbon/resources, benchmark/leading values, 6,430 green factories.

China

GB/T 24001-2016 issued 13 Oct 2016, effective 1 May 2017, still valid. Transition end 30 Apr 2029 per Malaysia JSM circular and DQS (NSAI 15 Apr was indicative). No new GB/T 24001 found. | Earlier: DNV: ISO 14001:2026 published 15 Apr 2026, transition before May 2029. NSAI: 15 Apr 2029; SGS: 30 Apr 2029. No GB/T 24001 revision or CNCA transition notice found.

China

MEE 2026 annual climate report (SCIO briefing 21 Oct 2026): CO2 per unit GDP in 2025 was 17.7% below 2020, just short of the 18% target. | Earlier: Expert review citing NBS 2025 communique: energy intensity -16.1% over 2021-2025 (target 13.5%), non-fossil share 21.7%. No official final CO2-intensity figure found.

China

gov.cn carries the full outline text (Xinhua, 13 Mar 2026, 21:44); announcement page content_7062628 links to it. Replaces Xinhua URL as official_source. | Earlier: Outline released 13 Mar 2026. Five binding green indicators incl. CO2/GDP -17% and non-fossil 25%; energy intensity dropped. Carbon peak is a goal ('on schedule'), not a listed indicator.

China

Decree 775 text: Art. 21 and 22 fines apply to 重点排放单位 only; other parties fined are technical service bodies (Art. 23), manipulators and obstructors. No fine article targets non-key reporters. | Earlier: Huan Ban Qi Hou Han [2026] No. 32 dated 27 Jan 2026, posted 9 Feb. Non-key reporters: petrochem, chemicals, flat glass, copper, paper, aviation; verification by 31 Dec 2026. No specific penalties for them.

China

gov.cn policy library: 工信部联节〔2026〕13号, 5 agencies, signed 14 Jan 2026 (source: MIIT site). National GB: CESI applied for project (Xinhua 26 Jan 2026); 2026 notice uses trial indicator system. | Earlier: MIIT General Office notice Gong Xin Ting Jie Han [2026] No. 334 (13 Jul 2026) implements No. 13: applications by 15 Aug 2026, batch acceptance, targets by 2030; covers factories and computing facilities.

Hong Kong

Rulebook page unreachable; HKEX consolidated Listing Rules PDFs page used (section page). FAQ17.2 (Apr 2026) and Aug 2026 tracker show no consultation; roadmap 10 Dec 2024 targets full adoption by 2028. | Earlier: HKEX FAQ 17.2 (Apr 2026): Scope 1-2 all issuers FY2025; Main Board comply-or-explain; HSCLI constituents (full prior year) mandatory FY2026; new Q21 on 2025 IFRS S2 amendments. 2027 HKSDS date unverified, removed.

China

SSE notice of 12 Apr 2024 links Guideline No. 14 text at sselawsrules2025 page; confirms SSE 180, STAR 50, dual-listed scope and first FY2025 report in 2026; others encouraged.

China

Rule-text page on szse.cn not indexed; SZSE official news page on Guideline No. 17 (19 Apr 2024, effective 1 May 2024) used as source; rules section kept as watch_url. | Earlier: Confirmed Jan 2026 change: SZSE Guide No. 3 (2026 rev., main board and ChiNext), released 30 Jan 2026, adds pollutant emissions, energy use and water use chapters.

China

No bse.cn page for Guideline No. 11 found in search (CN/EN); bse.cn home kept as official section page. Facts confirmed via CSJ 20 Jan 2025 and 10jqka 2 Feb 2026 (guide revision). | Earlier: Yicai (Apr 2024): BSE Continuing Supervision Guideline No. 11, rules set no mandatory disclosure, voluntary encouraged. Wrong 30 Apr 2026 mandatory date removed. Guide revised (annexes 3-5) per 2 Feb 2026 report.

China

Zhong Lun: Code Art. 978 take-back duty, Art. 1223 fine RMB 50k-500k. MEE draft WEEE rule (Oct 2026) Arts. 27-28; no adoption date. NDRC Oct 2025: packaging EPR still beverage cartons only. | Earlier: Plan issued 25 Dec 2016 (4 product groups incl. beverage cartons). Eco-Env Code adopted 12 Mar 2026, in force 15 Aug 2026, repeals Solid Waste Law. MEE draft WEEE revision Oct 2026 adds mandatory take-back, fines.

China

NDRC page confirms Fa Gai Huan Zi [2020] No. 80 (dated 16 Jan, posted 19 Jan 2020). Code Art. 1225 penalties per Zhong Lun. No dedicated post-2025 plan; Jan 2026 solid-waste plan covers plastics reduction. | Earlier: MEE page (21 Jan 2020) confirms NDRC/MEE Opinions and 2020/2022/2025 milestones. No 15th FYP plastics plan found; solid waste 15th FYP plan (Jul 2026) silent on plastics. Solid Waste Law repealed 15 Aug 2026.

China

Guo Fa [2021] No. 23 signed 24 Oct 2021, published 26 Oct (MEE). 2035 NDC (Xi, 24 Sep 2025): net GHG -7-10% from peak, non-fossil >30%, 3,600 GW wind+solar, ETS covering main high emitters.

China

Corrects prior note: GB/T 24067-2024 applies since 1 Oct 2024; MEE 2026 progress report (17 Jun 2026): 15 national PCF standards, factor DB v2 (Mar 2026), first label certificates. | Earlier: MEE 2026 progress report (17 Jun 2026): PCF accounting standards still being drafted; labelling and certification at exploration stage; factor database under construction.

Shanghai

SHEITC 2025 review (15 Jan 2026): 160+ firms completed 316 PCF reports on the industrial carbon platform; PCF background database and CN100 case book released 5 Jun 2025. No official count of standards or chain leaders published. Researched via Qwen. | Earlier: Plan targets confirmed (30 standards, 50+ chain leaders by 2025); no Shanghai report on achievement found in official or press sources, 4 Nov 2026. | Earlier: Plan 沪府办〔2024〕8号 signed 16 Mar 2024 (issued 18 Mar). Targets 2025/2030; chain-leader sectors: steel, chemicals, aircraft, shipbuilding, auto, electronics, FMCG.

China

Decree 834 promulgated 31 Mar 2026, effective on issue (Art. 18). Measures in Arts. 13-16; Art. 7 requires a key-sector list, none published. gov.cn link via CLT. | Earlier: Adopted 13 Mar 2026, signed 31 Mar, published and in force 7 Apr 2026. Art. 13 on investigations/information collection; MOFCOM implementing measures 22 Jun 2026.

China

Malicious entity list provided for but no listed entity found (Han Kun, May 2026; searches to 4 Nov 2026). | Earlier: Adopted 27 Mar 2026, signed 7 Apr, published 13 Apr 2026, in force on publication (Art. 20). MOJ determinations: Nuctech 15 May, JD.com 19 Aug 2026.

Japan

FSA promulgated the ordinance amendment 20 Feb 2026 (Weekly Review). Roadmap 8 Jan 2026: ¥500bn phase FY Mar 2029, assurance 1 yr after. FIEA max: 10 yrs/¥10m, firms ¥700m (SESC Oct 2025).

Singapore

Allen & Gledhill (Aug 2025) confirms FY2029 Scope 1-2 limited assurance for all listed issuers; large non-listed FY2030 CRD, FY2032 assurance. SGX Rule 1417(2): fines ≤S$250k per breach, ≤S$1m per hearing.

India

SEBI CIR/P/2020/12 Annex I no.22: Reg 34 annual report non-submission ₹2,000/day. Current SOP master circular (11 Jul 2023, upd. 30 Jan 2026) per NSE notices 2026. No BRSR-specific fine. | Earlier: Circulars: SEBI/HO/CFD/CFD-SEC-2/P/CIR/2023/122 (12 Jul 2023) and SEBI/HO/CFD/CFD-PoD-1/P/CIR/2025/42 (28 Mar 2025). Value-chain disclosure voluntary FY2025-26, its assessment voluntary FY2026-27.

South Korea

Bills by Park Sang-hyuk (Mar 2026) and Han Jung-ae (5 Aug 2026) pending; no passage reported (TF Media 4 Sep 2026). FSC 8 Jul 2026: verification from 2030, scope set in later rule revisions; level not set. | Earlier: FSC 8 Jul 2026: ≥KRW10tn 2028, ≥KRW5tn 2029, assurance 2030, Scope 3 2031; 3-yr liability exemption. Han bill 5 Aug 2026; Park bill Mar 2026, not passed at 4 Sep 2026. KSSB final Feb 2026 (S&M).

Taiwan

ETtoday (3 Jul 2025): TWSE/TPEx may impose NT$10,000 or NT$50,000-1m by severity for late filing; Reccessary (22 Oct 2024) confirms max NT$1m. S&M NT$10-30k figure not retained. | Earlier: CNA/UDN (20 Jan 2026): FSC amended annual-report regulation 7 Nov 2025; ~126/118/1,694 firms by phase, phase 1 files by 16 Mar 2027. S&M 2026: Scope 3 from FY2029 for phase 1.

Malaysia

Ceiling not stated in public sources; replaced with a sourced enforcement example: Serba Dinamik directors fined RM350k-1.4m for LR breaches incl. para 16.13(b) (Business Today, 21 Dec 2023). | Earlier: SC 17 Sep 2026: ACSR defers mandatory reasonable assurance on Scope 1-2 to FY from 1 Jan 2028 (Group 1, 91 issuers), Group 2 2029, Group 3 2030; ISSA 5000. Scope 3 for largest issuers from 2027.

Australia

HWL Ebsworth 7 Sep 2026: G3 revenue A$50m->100m, assets A$25m->50m, not legislated, no change for 2026-27. Treasury options: limited only, 2035, two-tier; closed 2 Oct 2026. No outcome found by 4 Nov 2026. | Earlier: legislation.gov.au: Act No. 87, 2024, as made 17 Sep 2024. DLA Piper (21 May 2026): Group 3 rise needs legislation. BDO (14 Sep 2026): reasonable assurance by 1 Jul 2030; options 1a-1c incl. delay to 2035.

Indonesia

POJK 51 Art 3: large issuers and public cos from 1 Jan 2020, medium 2022, small 2024. Draft successor not issued (The Star 25 Sep 2026); Group 1 = KBMI 3-4 banks, main/new-economy board issuers, IDX. | Earlier: The Star (25 Sep 2026): successor draft not issued, OJK hopes within 2026; Group 1 = bank KBMI 3-4, foreign branches, main/new economy issuers, IDX; sanctions listed. IDX Channel (24 Jul 2026): IFRS from 1 Jan 2027.

Thailand

SEC announcement: nine notifications, in force 26 Oct 2026; SET50 FY2027, SET100 FY2028, other SET FY2029, mai/REITs FY2030; five reliefs incl. Scope 3; GHG assurance required. Notification numbers not cited by SEC. | Earlier: InfoQuest 28 Oct 2026: 9 notifications in force 26 Oct 2026, phase-in confirmed. S&M APAC 2026: Scope 3 exempt in first 5 years. SEC fined TAPAC THB87,900 for late 56-1 (order 30 Jun 2026). | Earlier: InfoQuest (28 Oct 2026): 9 notifications effective 26 Oct 2026; SET50 FY2027, SET100 2028, SET 2029, mai 2030; Scope 3 eased early. SEC hearing (22 Sep 2025) proposed 5-yea

Philippines

One Asia Lawyers (Mar 2026) penalty table for PLCs: warning, PHP30k+500/day, PHP60k+1k/day; offence count restarts; LNL penalties in later issuances. Official MC 16 page cited by SyCip (Mondaq). | Earlier: MC 16 text: issued 22 Dec 2025, effective 15 days after publication; tiers PHP50bn/PHP3bn/LNL >PHP15bn; Scope 3 2-year relief all tiers; penalties refer to MC 6 s.2005 and Res. 581 s.2021, no amounts.

Pakistan

No IFRS S1/S2-specific penalty found; SECP applies general Companies Act 2017 enforcement (e.g. Rs 4.73bn in penalties announced 29 Jul 2026). | Earlier: IFRS jurisdiction profile (12 Jun 2025): SECP order of 31 Dec 2024 under s.238; PSX issuer filings cite 'order dated December 31, 2024' with no S.R.O. number. Penalty amounts still not found. | Earlier: IFRS Foundation profile confirms 2-of-3 tests incl. assets >PKR12.5bn (Ph I), >PKR6.25bn (Ph II), 9-month first-year relief, assurance from year 2. Revised ESG guidelines issued Dec 2025, voluntary until Jun 2029.

Australia

AGD consultation 21 Aug-25 Sep 2026, no bill or amounts published. Baker McKenzie 15 Sep 2026: penalties could reach 10% of annual turnover; 12-18 month transition after commencement. | Earlier: Act No. 153 of 2018, as made 10 Dec 2018 (legislation.gov.au ID C2018A00153). 16 Jul 2026 announcement: offence for >A$100m reporting entities, reasonable-steps defence; no amounts; AGD consultation open.

Japan

Baker McKenzie: amendment promulgated and in force 31 Jan 2023, for FYs ending on/after 31 Mar 2023. JPX: revised CG Code published and effective 11 Jun 2021. FIEA penalty maxima per SESC (Oct 2025).

Vietnam

Decree 110/2026 (Cong bao 19 Apr 2026): EPR system run by MAE, no URL given; epr.mae.gov.vn unconfirmed, last documented portal epr.monre.gov.vn (2024). Draft fines decree consulted Apr 2026, not adopted. | Earlier: Decree 110/2026 signed 1 Apr 2026, in force 25 May 2026; abolishes Ch. VI of Decree 08/2022, 2025 duties stay under old rules; rates reviewed every 3 yrs from 2029. VnEconomy 9 Apr 2026: draft cuts fines.

Vietnam

Decision 42/2026/QD-TTg (10 Aug 2026, in force 25 Sep 2026) replaces Decision 13/2024 list; delisted firms exempt from 2027. Decree 45/2022 sets GHG fines up to VND50m (Enviliance). | Earlier: Decision 13/2024/QD-TTg (13 Aug 2024, in force 1 Oct 2024) lists 2,166 facilities for GHG inventory; replaces Decision 01/2022.

Japan

Price band JPY 1,700 (floor) to 4,300 (ceiling) per tCO2 applies to FY2026 allowances, approved by a METI expert meeting (reported 30 Dec 2025). | Earlier: METI leaflet: threshold 100,000 tCO2 avg (Scope 1); FY2026 report by 30 Sep 2027, surrender by 31 Jan 2028. ICAP: shortfall = gap x upper price x 1.1. Shulman (30 Dec 2025): band JPY 1,700-4,300.

India

Gazette: GEI Target Rules 2025 = G.S.R. 739(E), 8 Oct 2025; amendment G.S.R. 25(E), 13 Jan 2026 (reported 16 Jan). Steel and fertiliser not final. | Earlier: 282 entities (aluminium, cement, chlor-alkali, pulp and paper, Oct 2025) + 208 (refining, petrochemicals, textiles, secondary aluminium, Jan 2026) = 490. Steel: revised draft 2 Jul 2026, 255 units, 60-day comments.

Singapore

'Large' = revenue >=S$1bn and total assets >=S$500m over two prior FYs (card scope correct). Legal basis: planned Companies Act amendments. | Earlier: ACRA/SGX RegCo 25 Aug 2025: large non-listed companies ISSB climate reporting deferred to FY2030, Scope 1-2 assurance FY2032, Scope 3 voluntary.

South Korea

law.go.kr page not reachable; official_source set to KLRI (Korea Legislation Research Institute) English text of the ETS Act. | Earlier: Coverage: company >=125,000 tCO2e/yr and a facility >25,000 tCO2e/yr. Fine capped at 3x average market price. Phase 4 cap 2,537.3 MtCO2e incl. reserves.

Saudi Arabia

CMA news CMA_N_3800: GSS debt Guidelines effective 27 May 2025, 'of a guiding nature'; non-compliance must be disclosed; no penalties stated. Outcome 3. | Earlier: KPMG (Jun 2026): ESG reporting in KSA remains voluntary, IFRS S1/S2 adoption still pending; only CMA GSS debt guidelines (2025) are binding. No GSS penalty amounts found.

United Arab Emirates

Official UAE legislation portal text: Decree-Law 11/2024, 28 Aug 2024. Extension signalled but unconfirmed and MOCCAE technical guidance not issued (Kayrouz 19 May 2026; Uppersetup 3 Aug 2026). | Earlier: Issue date 28 Aug 2024 (Uniqus). Ropes & Gray (Apr 2026): MOCCAE expects to extend 30 May 2026 deadline after technical guidance; no national thresholds or implementing resolutions issued yet.

Qatar

IFRS profile (4 Jun 2026): Art. 11 requires ISSB, first periods from 1 Jan 2026, assurance. No QFMA-hosted English text; ECGI copy used. Art. 2: 1-year period, Chair may extend; none found. | Earlier: QSE guidance v1.0 dated Dec 2016. Decision 5/2025 issued 4 Aug 2025, gazetted 17 Aug 2025, effective next day; 12 months to comply, extendable by QFMA Chair. No penalty amounts in text.

Kuwait

CMA Circular No. (04) of 2025 to Premier Market companies on Sustainability Reporting, issued 12 Feb 2025 (signature block and publication date), under Book 12 art. 1-17-4. Researched via Qwen. | Earlier: Boursa Kuwait 2026 ESG guide and RSM fact sheet confirm FY2025 Premier Market duty, due end Q2 2026; neither gives the circular date nor any sanction. Date left open (outcome 4). | Earlier: RSM, Baker Tilly and Kuwait Times (14 Mar 2026) confirm: Premier Market mandatory, FY2025 first year, publish by end Q2 2026 on Boursa site and notify CMA. Circular date and sanctions not published.

Oman

No MSX/FSA-hosted text of AD 77/2025 found (Trowers: form not published, Jun 2025); MSX reported 100% compliance for 2025 (14 Dec 2025). FSA 2027 phase-in still a draft (ToO 20 May, OO 13 Oct 2026). | Earlier: Decision E/7/2026 issued 17 Mar 2026 (27 Ramadan 1447), gazetted week of 24 Mar 2026. Full IFRS S1/S2 from 1 Jan 2029, Scope 3 from 1 Jan 2030. AD 77/2025 in force 1 Jun 2025; form not yet issued.

Turkey

OG 32414 (1st repeat, 29 Dec 2023) and OG 33139 (16 Jan 2026, -3.pdf) URLs found. New: KGK decisions 46753/46754 (OG 33408, 22 Oct 2026) give 2026 timing and climate-only relief. No TSRS fines. | Earlier: Decision 21634 in OG 32414 (29 Dec 2023); amended by KGK decision of 13 Jan 2026, OG 33139 (16 Jan 2026). Listed firms in scope only above 2-of-3 thresholds. Assurance mandatory for in-scope entities (Rodl).

Egypt

FRA (30 Aug 2026 workshop): draft roadmap in 3 phases plus GRI step, not yet approved, no dates. Chambers ESG 2025: decrees set no penalties; CML art. 63/65 bis apply. | Earlier: No amendment to 107/108 found. FRA Decision 36/2026 (board 28 Jan 2026): NBFIs >= EGP 100m file verified Scope 1-2 report by end Jun 2026, offset ~20%. IFRS roadmap still draft (31 Aug 2026).

Kenya

IFRS profile: PIEs mandatory for periods from 1 Jan 2027; no CMA/CBK sustainability rules. SSE (Dec 2021): NSE not mandating, 1-year grace; LEX Africa: manual 'not legally binding'. | Earlier: NSE manual published end Nov 2021 with one-year grace (Afriwise; SSE, 3 Dec 2021). ICPAK: IFRS S1/S2 mandatory for all PIEs from 1 Jan 2027, no 2026 change (ASM, Jan 2026). No sanctions found.

South Africa

CIPC Notice 37 of 2026 (Aug 2026) set up the National Adoption Readiness Working Group on IFRS S1/S2 to draft a roadmap for later legislation; no bill or dates yet. | Earlier: JSE page: review concluded current guidance remains useful and an updated version is premature pending regulation. SAICA (Apr 2026): King V released 31 Oct 2025; Companies Act mandate under review, no date.

Bahrain

CBB Module EN: art. 129 penalty power, BD 100,000 cap for date-sensitive breaches. Bahrain Bourse notice (13 Nov 2024) sets 6-month ESG report deadline but cites no rule number; 5.22 dropped. | Earlier: Bahrain Bourse news (13 Nov 2024): updated Listing Rules effective on publication; issuers submit ESG report no later than 6 months after FY end. CBB module first issued Nov 2023; no penalty text found.

Nigeria

NGX 2019 Sustainability Disclosure Guidelines (SEC-approved 9 Nov 2018) still in NGX issuers' rules library, effective since 1 Jan 2019; ISSB-aligned review announced, no timeline. | Earlier: SRG 1 effective 16 Feb 2026; Roadmap released 23 Feb 2026. Scope 3 relief for first annual period only. SEC circular 23 Sep 2026: plans due 15 Oct 2026. No penalty amounts.

African Union

Both protocols adopted Feb 2024 and need 22 ratifications; tralac 2026 note says Women/Youth not yet in force; South Africa tabled Digital Trade Protocol 30 Jul 2026 (PMG, 20 Oct 2026). | Earlier: tralac FAQ (Sep 2026): 50 of 54 signatories ratified; Benin, Libya, South Sudan, Sudan outstanding. Digital Trade and Women/Youth protocols adopted Feb 2024; AU urged ratification by end 2026.

Saudi Arabia

CAT: 2035 NDC filed 31 Dec 2025 keeps 2030 ambition (278 Mt); 50% renewables not restated. No national giga-project green spec found; developers use Mostadam (e.g. ROSHN, Dec 2024). | Earlier: CAT: Saudi 2035-round NDC submitted 31 Dec 2025, no 2035 target, 335 MtCO2e cut by 2040, 2030 target not updated, no renewables target. Argus (6 Jan 2026) confirms 335 Mt and 2021 plan of 278 Mt.

United Arab Emirates

CAT: UAE submitted its 2035 NDC (NDC 3.0, -47% vs 2019) on 6 Nov 2024. Official source shortened to UAE Government Media Office release of 7 Oct 2021. | Earlier: UAE NDC 3.0 (UNFCCC file dated 2024-11): -47% by 2035 vs 2019, net zero 2050; UAE first to submit, reported 7 Nov 2024. Official u.ae Net Zero 2050 Strategy page located (hub URL was generic).

Global

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Global

GRI news centre (26 Jun 2025) announces launch of GRI 102 Climate Change and GRI 103 Energy during London Climate Action Week.

Global

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Global

Spend-based wording: closed per CNZS V2.0 C6, C7, C25. No single revalidation deadline: V1 targets stay valid, V2.0 applies at next target-year or 5-year review; V1.3 submissions to 31 Jan 2028. | Earlier: V2.0 published 11 Jun 2026, effective 1 Feb 2027, mandatory 31 Jan 2028; EIAs (C6), assurance (C7), actions (C25), supplier alignment (C15).

Global

CDP Help Center KA-01160: 2026 scores available to disclosers week of 30 Nov 2026 via portal; public scores later that week. | Earlier: CDP How to Disclose page: 2026 window closed; scoring deadline 16 Sep; final deadline week of 26 Oct; links 'Mapping IFRS S2 to CDP's 2026 Questionnaire'. Verco: window opened 15 Jun, scores late Nov.

Global

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Global

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Global

ILO (Aug 2022): China deposited C29 and C105 on 12 Aug 2022, bringing its fundamental ratifications to 7. NPC ratified C155 on 31 Oct 2006. Card wrongly said P29; corrected.

Global

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Global

CAT 2035 target tracker: 157 countries submitted 2035 NDC targets (latest entry 2 Nov 2026), up from 134 incl. EU states on 18 Feb 2026 (CPI/Climate Watch). | Earlier: UN depositary C.N.102.2026: US UNFCCC withdrawal effected 27 Feb 2026, takes effect 27 Feb 2027. CPI/Climate Watch: 134 Parties had new 2035 NDCs as of 18 Feb 2026 (card said 136).

Global

CN.672.2025 (16 Dec 2025): entry into force one year after communication, i.e. 16 Dec 2026 (COP-11 precedent: CN Feb 2024, EIF 26 Feb 2025). China opted in per Art. 25(4); last round: NPC ratified, EIF 90 days later. | Earlier: Dutch Treaty Series (15 May 2026) lists exemptions: chlorpyrifos crop uses; MCCPs metalworking fluids to 2036, other uses to 2041 or open; LC-PFCAs vehicle/vessel spare parts to 2041. CN.672.2025 dated 16 Dec 2025.

Global

ISSA 5000 issued Nov 2024, effective periods from 15 Dec 2026. EC asked CEAOB (27 Jan 2026) for EU add-ons/carve-outs; advice delivered end Sep 2026; delegated act due 1 Jul 2027 (deadline moved by Omnibus 2026/470). Singapore proposes assurance from 2027.

Global

IESSA launched Jan 2025 with ISSA 5000; effective 15 Dec 2026; value-chain independence provisions 1 Jul 2028; applies to all assurance practitioners.

Global

ISO 14064-3:2019 current; principles and requirements for verifying and validating GHG statements; Singapore proposes it with ISSA 5000 from 2027.

Global

ISO 14067:2018 in force; revision ISO/WD 14067.2 approved 14 Oct 2024, comment period closed 25 May 2026, next step CD registration.

Global

PACT Methodology V3 released 30 Apr 2025; Technical Specifications V3.0.3 dated 18 Nov 2025.

Global

ISO 20400:2017 Sustainable procurement guidance, based on ISO 26000.