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Sustainability Legislation ESG

Upcoming ESG Reporting Deadlines: Key Dates for 2025 and Beyond

Xander van Baarsen
Xander van Baarsen |

Navigating the Complex ESG Landscape

As ESG regulations grow more stringent, businesses must adapt quickly to remain compliant. From the Corporate Sustainability Reporting Directive (CSRD) to the Sustainable Finance Disclosure Regulation (SFDR), understanding these deadlines is critical. This guide outlines key ESG deadlines for 2025 and beyond, explaining their implications and how Rhino can assist with compliance.

In this article

  1. Upcoming ESG Deadlines for 2025
  2. Upcoming ESG Deadlines for 2026
  3. Upcoming ESG Deadlines for 2027
  4. How to Simplify ESG Reporting
  5. Passed Key ESG Deadlines

ESG Upcoming Deadlines 2025

2025

EU Taxonomy Alignment

Regulation: EU Taxonomy Regulation

Details: Large companies must report alignment with all six environmental objectives for the 2024 fiscal year. Financial entities may also include estimates for Do No Significant Harm (DNSH) and third-country exposures. This classification system helps investors understand which activities are environmentally sustainable.

What to do: Aggregate data to demonstrate compliance with environmental objectives using advanced data services.

 

2025

ISSB Reporting Standards

Regulation: International Sustainability Standards Board (ISSB) Standards

Details: First reports on S1 and S2 standards are due for the 2024 financial year, with most organizations expected to submit by mid-year 2025. These standards provide a global baseline for sustainability-related financial disclosures, focusing on material information about significant sustainability-related risks and opportunities.

What to do: Use verified sustainability data to ensure accurate reporting under ISSB standards.

 

May 21, 2025

ESMA Fund Naming Guidelines

Regulation: European Securities and Markets Authority (ESMA) Guidelines on Funds' Names Using ESG or Sustainability-Related Terms.

Details: Application date for pre-existing financial products to comply with ESMA's guidelines, which aim to prevent greenwashing by ensuring that fund names accurately reflect their ESG or sustainability-related characteristics. Funds using ESG-related terms in their names must meet specific criteria to substantiate these claims.

Relevance: Focus on fund naming compliance.

 

Mid-2025

SFDR Level 1 Review

Regulation: Sustainable Finance Disclosure Regulation (SFDR)

Details: A planned review of SFDR Level 1 (L1) is expected to take place, potentially leading to revisions that could impact disclosure requirements and compliance obligations for financial market participants.

What to do: Leverage insights to adapt to potential changes in regulations and requirements.

 

End of 2025

Benchmark Regulation (BMR)

Regulation: Benchmark Regulation (BMR)

Details: The transitional provision for third-country benchmarks ends, meaning that benchmarks provided by non-EU entities must be registered or authorized to be used within the EU. This ensures the integrity and reliability of financial benchmarks used in the EU.

Focus: financial benchmarks.

 

 

ESG Upcoming Deadlines 2026

 

January 1, 2026

California Climate Disclosure Laws

Regulation: California Climate Disclosure Laws

Details: Climate-Related Financial Risk Act (SB 261) requires companies operating in California to disclose climate-related financial risks and measures taken to address them. Litigation is ongoing.

What to do: Ensure accurate consumption data is available for disclosure requirements.

 

March–June 2026

EUGBR Public Consultation

Regulation: EU Green Bond Regulation (EUGBR)

Details: A public consultation on remaining technical standards is planned, allowing stakeholders to provide input on the implementation and technical criteria of the EU Green Bond Standard.

Relevance: While primarily a regulatory milestone, Rhino can provide valuable insights during consultations.

 

May 21, 2026

EUGBR Transition Period Ends

Regulation: EU Green Bond Regulation (EUGBR)

Details: The end of the transition period for new green bond standards, after which issuers must fully comply with the EU Green Bond Standard to label their bonds as green within the EU.

What to do: Support compliance with new green bond standards using robust data solutions.

 

July 26, 2026

CSDDD Transposition Deadline

Regulation: Corporate Sustainability Due Diligence Directive (CSDDD)

Details: Deadline for EU member states to transpose CSDDD into national law. This directive establishes rules for companies to identify and address adverse impacts of their activities on human rights and the environment throughout their supply chains.

What to do: Facilitate compliance with due diligence requirements using data-driven solutions.

 

 

ESG Upcoming Deadlines 2027

2027

CSRD Reporting for Listed SMEs

Regulation: Corporate Sustainability Reporting Directive (CSRD)

Details: Reporting begins for listed small and medium enterprises (SMEs). This phase aims to bring smaller companies into compliance with sustainability disclosure standards.

What to do: Utilize scalable ESG data solutions to support compliance for SMEs.

 

How to Simplify ESG Reporting

Rhino is the global #1 in remote energy and utility monitoring, offering real-time insights to help businesses navigate the evolving ESG landscape. Whether it's ensuring accurate data collection or aligning with specific environmental objectives, Rhino provides tailored solutions for your compliance needs.

 

Contact Us

Ready to automate utility data into your ESG reporting? Contact Rhino today to learn how our solutions can help your business meet the latest regulatory standards and achieve sustainability goals.

 

Passed Key ESG Deadlines

January 1, 2024

CSRD Data Collection Begins

Regulation: Corporate Sustainability Reporting Directive (CSRD)

Details: Companies already subject to the Non-Financial Reporting Directive (NFRD) must start collecting data for the 2024 fiscal year to comply with CSRD requirements. This marks the beginning of more comprehensive sustainability reporting obligations, aiming to enhance transparency and accountability in corporate ESG practices.

What to do: Ensure seamless tracking and reporting for compliance with real-time data collection services.

 

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