The year 2026 marks a major turning point for companies across the EU in terms of environmental, transparency and social responsibility obligations.
To help you navigate the legislative calendar, we have prepared a chronological overview of the key milestones for 2026. For each month, you will find the relevant regulation and its expected impact on businesses.
So, what exactly will change in 2026? Let’s take a look at the timeline.
To help you navigate the legislative calendar, we have prepared a chronological overview of the key milestones for 2026. For each month, you will find the relevant regulation and its expected impact on businesses.
So, what exactly will change in 2026? Let’s take a look at the timeline.
January and February 2026
CBAM enters full implementation, and renewable energy accelerates
On 1 January 2026, the transitional period for the Carbon Border Adjustment Mechanism (CBAM) comes to an end. Importers of carbon-intensive goods (such as cement, iron, steel, aluminium or fertilisers) importing more than 50 tonnes per year must be registered and begin purchasing and surrendering CBAM certificates corresponding to the embedded emissions in their goods.
In February, attention shifts to the energy sector. By 21 February 2026, Member States must designate so-called Renewable Acceleration Areas (RAAs). These are zones intended to fast-track the permitting of wind and solar projects under the RED III Directive.
In February, attention shifts to the energy sector. By 21 February 2026, Member States must designate so-called Renewable Acceleration Areas (RAAs). These are zones intended to fast-track the permitting of wind and solar projects under the RED III Directive.
March 2026
The end of greenwashing
March 2026 brings a fundamental shift in how companies communicate with consumers. The Empowering Consumers for the Green Transition Directive introduces strict rules to combat greenwashing. Vague claims such as “climate neutral” or “eco-friendly” will be prohibited unless supported by verifiable data. Companies will also be required to provide information on the durability and repairability of their products.
June 2026
Transparency in pay and corporate leadership
June will focus on the social pillar of ESG:
- Pay Transparency: By 7 June, Member States must implement rules banning pay secrecy clauses. Companies with more than 100 employees will be required to report gender pay gaps, and job applicants will have the right to see salary ranges in job advertisements.
- Women on Boards: By 30 June 2026, large listed companies must meet gender representation targets — either 40% of non-executive director positions or 33% of all board positions.
- Forced labour: Mid-month, the European Commission will issue guidance on preventing forced labour in supply chains, with particular relevance for the agricultural and textile sectors.
August 2026
Circular economy and packaging
In August 2026, the general provisions of the Packaging and Packaging Waste Regulation (PPWR) will start to apply. The aim is to harmonise rules across the EU and reduce waste. Companies will need to prepare for tracking packaging material composition and verifying the origin of recycled content.
September and November 2026
New rules for nature and waste
- Nature Restoration Regulation: By September 2026, Member States must submit national plans for restoring ecosystems such as forests, wetlands and urban green spaces.
- Plastic waste: From 21 November 2026, a ban on exporting plastic waste to non-OECD countries will come into force.
December 2026
Deforestation and drinking water
The end of the year will be dominated by the EU Deforestation Regulation (EUDR). From 30 December 2026, medium-sized and large companies must meet strict traceability requirements for commodities such as coffee, cocoa and timber, proving that their production has not contributed to deforestation.
The final milestone falls on 31 December, when new hygiene standards for materials in contact with drinking water (such as pipes, seals and pumps) will enter into force.
The final milestone falls on 31 December, when new hygiene standards for materials in contact with drinking water (such as pipes, seals and pumps) will enter into force.
One thing is clear: legislative requirements are increasing
The year 2026 makes it clear that sustainability is no longer a choice — it is an operational reality. Whether it is revisions to ESRS standards, digital product passports or supply chain due diligence, regulatory demands continue to grow.
Companies that prepare early and take a systematic approach can turn this challenge into an advantage. High-quality sustainability data and transparent processes are becoming a competitive edge. They improve access to capital, strengthen customer trust and increase resilience to risk.
Need support? Our sustainability consulting services help you establish an effective ESG data system, prepare for specific legislative requirements and transform compliance obligations into a strategic advantage.
Legislation is changing fast — but with a clear plan, you can stay one step ahead.
