All ESG regulations and deadlines at a glance
Which regulation affects you, by when – and what result Code Gaia delivers for it. Sorted by report, product and supply chain.
2,100 companies already use Code Gaia · No. 1 ESG software for SMEs
REGULATORY PRESSURE
Which ESG obligations apply to you?
Besides Brussels, customers, banks and your supply chain are asking for evidence. Start with the requirement that hits you first.
- 2026Today
- 2027
- from financial year 2027 CSRD wave 2 From 1,000 employees and €450m revenue, EU Taxonomy as well Reporting →
- 18 Feb 2027 Battery passport Digital product passport for EV, LMT and industrial batteries Digital product passport →
- ongoing 2027 ESPR / DPP Delegated acts for textiles, tyres, aluminium; first full year of PPWR Product compliance →
- 14 Dec 2027 Forced Labour Regulation EU-wide product ban with traceability in the supply chain Supply chain →
- 2028
- 2029
Which obligations are coming your way? Let’s check together, in 30 minutes.
Book a callAs of: November 2026 · No guarantee, not legal advice
Reporting
CSRD / ESRS
from FY 2027 Corporate Sustainability Reporting DirectiveWHO IS AFFECTEDCompanies with more than 1,000 employees and more than €450m turnover (after the Omnibus)
CODE GAIA DELIVERSDouble materiality, ESRS data points, auditable report
VS
voluntary Voluntary SME StandardWHO IS AFFECTEDSMEs, voluntary – often at the request of banks and customers
CODE GAIA DELIVERSVS report without prior knowledge, incl. carbon footprint
DNK
voluntary German Sustainability CodeWHO IS AFFECTEDVoluntary, for organizations of any size
CODE GAIA DELIVERSDNK declaration from the same data basis
GRI
voluntary Global Reporting InitiativeWHO IS AFFECTEDVoluntary, internationally recognized
CODE GAIA DELIVERSReport in line with the GRI Standards
EU Taxonomy
ongoing Taxonomy Regulation (EU) 2020/852WHO IS AFFECTEDCompanies subject to CSRD reporting
CODE GAIA DELIVERSTaxonomy eligibility and alignment, KPIs
GHG Protocol
ongoing Greenhouse Gas ProtocolWHO IS AFFECTEDThe basis of every corporate carbon footprint (CCF)
CODE GAIA DELIVERSScope 1–3, invoices read with Kurt AI
Product compliance: PPWR, EmpCo, ESPR, PCF
PPWR
since 12.08.2026 Packaging & Packaging Waste RegulationWHO IS AFFECTEDEveryone in the EU who places packaging on the market
CODE GAIA DELIVERSPackaging data per SKU, recycled content, declaration of conformity
EmpCo
since 27.09.2026 Empowering Consumers for the Green TransitionWHO IS AFFECTEDEveryone who advertises to consumers with environmental claims
CODE GAIA DELIVERSRobust evidence for green claims
ESPR / DPP
Battery passport from 18 Feb 2027 Ecodesign for Sustainable Products RegulationWHO IS AFFECTEDManufacturers of selected product groups, step by step
CODE GAIA DELIVERSProduct data for the digital product passport
PCF
on request Product Carbon FootprintWHO IS AFFECTEDRequests from customers, retailers and tenders
CODE GAIA DELIVERSCarbon footprint per product, LCA / EPD
Supply chain compliance: LkSG, CSDDD
LkSG
ongoing German Supply Chain Due Diligence ActWHO IS AFFECTEDCompanies with 1,000 or more employees in Germany
CODE GAIA DELIVERSRisk analysis and measures per supplier
CSDDD
from 26 Jul 2029 Corporate Sustainability Due Diligence DirectiveWHO IS AFFECTEDCompanies with more than 5,000 employees and €1.5bn turnover; mid-sized companies indirectly via their customers
CODE GAIA DELIVERSDue diligence process prepared to EU level
Management systems: ISO 14001, ISO 50001, EMAS
ISO 14001
certification Environmental management systemWHO IS AFFECTEDVoluntary, often required by customers
CODE GAIA DELIVERSProcesses, documentation, audit preparation
ISO 50001
certification Energy management systemWHO IS AFFECTEDVoluntary, relevant for energy costs and funding
CODE GAIA DELIVERSEnergy data, KPIs, measures
EMAS
certification Eco-Management and Audit SchemeWHO IS AFFECTEDVoluntary, EU environmental management with environmental statement
CODE GAIA DELIVERSEnvironmental statement from the same data basis
Capture once, comply many times
- One electricity bill
- Scope 2 in the carbon footprint
- ESRS E1 in the report
- PCF per product
- Evidence for bank & customer
Guides and webinars
Which obligations affect you? Clear in 30 minutes.
A personal deadline check with your dedicated contact – free and without obligation.
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