Jurisdiction(s):
European Union

EU ESG reforms horizon scanner (2024–2029): CSRD/CS3D overhaul, Taxonomy simplification, SFDR reform, Green Claims, EUDR and Forced Labour—consultations, guidance, transposition and application dates

Published by a LexisNexis EU Law expert

Practice notes

This Practice Note is a horizon scanner tracking key future developments in rules governing environment, social, and governance (ESG) and sustainability matters in the EU.

It functions as a forward‑looking monitor of significant forthcoming shifts in EU rules on environment, social and governance (ESG) and wider sustainability. It sets out diary‑ready milestones (including expected timings where available) and offers commentary on measures under negotiation, laws with deferred commencement or transposition dates, fresh consultations and calls for evidence, anticipated guidance, and new EU‑level strategies and action plans.

The meaning of ‘sustainability’ and ‘sustainable business’ has developed in recent years, with initiatives now commonly grouped under the three ESG pillars. The EU’s agenda to strengthen and reward sustainable corporate conduct draws on global accords and frameworks, notably the Paris Agreement, the Task Force on Climate-related Financial Disclosures, the Task Force on Nature-related Financial Disclosures, and the United Nations Sustainable Development Goals. The packages monitored here are closely connected to cross‑sector programmes launched under the European Green Deal. For more on these wider international frameworks, see our ESG and sustainability collection.

This horizon scanner is divided into the following sections:

Legislation in progress
Consultations and calls for evidence (open initiatives)
Key upcoming

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Web page updated on 21/05/2026

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