Guides and tools

Reference

Key dates for your diary, 2026 to 2028

The dates most likely to matter to anyone leading on sustainability in the UK, with who they affect and what to do. Put the ones that apply to you in the corporate calendar now.

By Richard Harvie · Updated November 2026 · 4 minute read

Correct as at November 2026. Dates marked "expected" were planned at that time and may move. Not sure which rules apply to you? Try the rules checker.

2026

1. 31 December 2026
   ESOS phase 4 qualification date. If your organisation (with its UK group) is large on this date, it falls into phase 4 of the Energy Savings Opportunity Scheme. Large means 250 or more staff, or a turnover over £44 million and a balance sheet over £38 million. Environment Agency guidance

2027

1. 1 January 2027
   UK Sustainability Reporting Standards begin for listed companies. They report on a comply-or-explain basis (follow the standard, or explain publicly why not) for accounting periods starting on or after this date. Scope 3 follows a year later. Anyone else can use the standards by choice. GOV.UK
2. January 2027
   UK carbon border adjustment mechanism starts. A carbon price on imports of goods such as iron and steel, aluminium and cement. HMRC
3. Early 2027 (expected)
   The Government's next UK Climate Change Risk Assessment. It draws on the Climate Change Committee's independent assessment published in May 2026, and sets the national picture of climate risk that adaptation plans will be measured against. Climate Change Committee
4. February 2027
   New science-based target rules can be used. The Science Based Targets initiative's new net zero standard can be used for new targets, with a simpler route for smaller companies that needs targets for Scopes 1 and 2 only. SBTi
5. 31 March 2027
   Simpler Recycling reaches the smallest workplaces. Workplaces in England with fewer than ten full-time equivalent staff must keep dry recycling, food waste and general waste separate. Larger ones have had to since March 2025. Defra
6. 1 April 2027
   NHS Carbon Reduction Plan rules tighten. For NHS procurements in England that start on or after this date, contracts of £5 million a year or more and all new frameworks need an enhanced plan covering global Scopes 1 and 2 and all relevant Scope 3. Below that, a full plan replaces the shorter Net Zero Commitment. Our guide
7. June 2027 (expected)
   New UK conversion factors. The Government publishes a new set each year, usually in June. Use the set that matches the year of your data. What changed in 2026
8. During 2027
   Limits on what EU customers can ask. From 2027 financial years, a supplier with up to 1,000 staff can answer EU customers' sustainability data requests using the EU's simpler voluntary standard, and customers cannot demand more. Also in 2027, ISO and the GHG Protocol are expected to consult on a single joint standard for measuring emissions.
9. 5 December 2027
   ESOS phase 4 notification deadline. Organisations in phase 4 tell the Environment Agency they have complied.

2028

1. From 2028
   Scope 3 joins UK SRS reporting for listed companies, a year after the standards begin. The SBTi's new standard also replaces the old version for all new targets.
2. During 2028 (expected)
   The fourth National Adaptation Programme. The Government's next plan for adapting to climate change, with measurable objectives and delivery plans. Expect more questions about adaptation from government, funders and customers once it arrives. Our adaptation guide
3. Late 2028 (expected)
   A joint ISO and GHG Protocol standard for measuring emissions is expected to be published.
4. 5 December 2028
   ESOS phase 4 action plans due. Organisations in phase 4 publish the energy-saving actions they will take.

Every year

1. Each financial year
   SECR reporting. Quoted companies, and larger unquoted companies and LLPs, report energy use and emissions in their annual report. Check if it applies to you
2. June
   New conversion factors. Update your workbook and calculator, and report energy use beside emissions so a change of factor is not mistaken for progress.
3. September
   Welsh public sector emissions returns for the last financial year, under the Welsh Government's reporting guide.
4. 30 November
   Scottish public bodies' climate change duties reports are due.
5. Your own date
   Carbon Reduction Plan refresh. If you have one, update it at least once a year. Put the date in the diary the day you publish it.

Further ahead

1. 2030
   Clean Power 2030. The Government's aim is for at least 95% of Great Britain's electricity to come from clean sources such as wind, solar and nuclear. As the grid gets cleaner, the electricity factor keeps falling, which is why reporting energy beside carbon matters. Also by 2030, the UK is cutting its use of HFC refrigerant gases by 79% compared with 2009 to 2012.
2. 2050
   UK net zero. The legal target for the whole UK economy, and the latest date a Carbon Reduction Plan can commit to.