Client Alert: EU Finalizes Simplified ESRS for 2027

Your 2027 data is your 2028 Report.

The EU has finalized its simplified sustainability reporting standards. Commission Delegated Regulation (EU) 2026/1563 was published on September 21, replacing the existing ESRS annexes, and enters into force on November 10, 2026. The revised standards cut mandatory datapoints by over 60%.  

Who is affected 

EU Companies

EU companies and non-EU issuers with more than 1,000 employees on average and over 450 million in net turnover remain in CSRD scope. The first CSRD reports are expected in 2028 and should cover FY 2027.  

Non-EU companies

Non-EU companies exceeding 450 million(euros) net turnover generated in the EU and having at least one EU subsidiary or branch with over 200 million(euros) net turnover will report under ESRS-40a (currently in draft, anticipated to be published January 2027), with first reports due in 2029, expected to cover FY 2028.   

Why 2027 matters 

The revised ESRS applies to financial years beginning with January 1, 2027. The first report comes in 2028, but the data behind it starts on January 1. First-time reporters don’t need prior-year comparatives in year one, but FY 2027 data become the baseline. Emissions, workforce, and value chain data need consistent methods, boundaries, and controls from the start of the year.  

Relief for first-time reporters: 

• No comparative information is required in the first reporting year. 

• Biodiversity (E5) and the value chain workers, affected communities, and consumers standards (S2 to S4) can be omitted for the first two years. 

• Most anticipated financial effects are also phased in over two to four years. 

Value Chain Requests 

Starting in FY 2027, in-scope companies cannot require value chain partners with an average of 1,000 employees or fewer, including non-EU suppliers, to provide information beyond the short list of essential ESG data points in Annex II of the EU’s Voluntary Standard (Delegated Regulation (EU 2026/1560). Supplier data requests for 2027 should be designed around this limit. 

Companies already reporting (FY 2026) 

Companies already reporting under the existing ESRS may choose between: 

1. The existing ESRS 

2. The ESRS, supplemented by eight specific reliefs from the revised standards 

3. The Revised ESRS in full 

Companies must state in their sustainability statement which version they applied.  

How KERAMIDA is helping companies with CSRD readiness 

1. Confirming whether your organization is in scope under the new thresholds. 

2. Performing and refreshing Double Materiality Assessments against the revised standards. 

3. Collecting, managing, and mapping data against EFRAG’s revised list of data points with a Gap Assessment and Implementation Roadmap. 

4. Supporting companies in closing gaps in the Roadmap with additional sustainability services such as GHG Inventories, ESG training, etc.  

Client Alert: Grant, Funding & Technical Assistance Opportunities

New funding opportunities continue to become available for climate action, sustainability, resilience, infrastructure, and community-focused projects. At the same time, application windows, eligibility requirements, and available funding can vary significantly by program.

KERAMIDA's team tracks federal, state, and regional funding opportunities to help keep clients informed of programs that may support current or planned projects. Below are several opportunities to be aware of, including upcoming application deadlines and programs that remain open on a rolling or ongoing basis.

Questions about an opportunity below? KERAMIDA's team is available to help determine how a program may apply to your project. Talk to our team.

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Funding Roundup: Current Grant & Funding Opportunities

Filter by:

All 22 Closing Soon 7 Fixed Deadline 5 Rolling 4 Open / Ongoing 4 Anticipated 2

Opportunity Deadline Description

Florida Wildlife Corridor Access Improvement Grant (opens in new tab)

Deadline: September 30, 2026

Description: A $150,000 grant supporting shovel-ready capital projects that expand public access to lands within or connected to the Florida Wildlife Corridor. Potential work includes environmental review, permitting, site planning, sustainability and project implementation.

Illinois EPA – Efficient & Resilient Public Buildings Grant Program (opens in new tab)

Deadline: September 30, 2026

Description: Illinois counties, municipalities, townships, special districts and other eligible local governments can pursue $50,000–$200,000 for energy-efficiency and resilience improvements to public buildings. Applications require an energy-efficiency assessment/audit completed within the past five years, making this particularly relevant for KERAMIDA assistance. Schools and school districts are not eligible.

NSF – Advanced Technological Education (ATE) (opens in new tab)

Deadline: October 1, 2026

Description: Funding for two-year colleges and higher-education partnerships to strengthen technician education and workforce development in high-demand STEM fields. Potentially relevant to environmental technology, energy, sustainability, clean technology and related workforce programs.

USDOT – PROTECT Competitive Grant Program (opens in new tab)

Deadline: October 9, 2026

Description: Major federal funding for projects that improve the resilience of transportation infrastructure, including highways, public transportation, ports and passenger rail. Planning grants are anticipated at $100K–$10M, with other awards from $500K–$60M.

Powering Affordable Reliable Technology (PART) Program (opens in new tab)

Deadline: October 9, 2026

Description: Provides loans, with potential loan forgiveness, for renewable energy generation, storage, microgrids, and related infrastructure. Letter of Interest deadline is October 9th.

2026 National Urban and Community Forestry Challenge Cost Share Grant Program (opens in new tab)

Deadline: October 12, 2026

Description: Supports urban and community forestry projects, with a 2026 focus on beneficial uses for wood from tree maintenance and removal.

Community Forest and Open Space Conservation Program (opens in new tab)

Deadline: October 13, 2026

Description: Supports acquisition and conservation of forest land for public access, recreation, environmental, and community benefits.

EPA – Small Business Innovation Research (SBIR) Phase I (opens in new tab)

Deadline: November 8, 2026

Description: Provides $100,000 Phase I contracts to eligible small businesses developing innovative environmental technologies in clean and safe water, air quality, circular economy/sustainable materials, and safer chemicals. Successful projects may compete for $400,000 in Phase II funding for further development and commercialization.

DOE – Energy Technology Innovation Partnership Project (ETIPP) (opens in new tab)

Deadline: November 18, 2026

Description: Provides eligible coastal, remote and island communities with technical assistance and funding for strategic energy planning and development of energy projects.

Great Lakes Restoration Initiative: Community Forest and Open Space Conservation Program (opens in new tab)

Deadline: December 8, 2026

Description: Supports acquisition of threatened forest land in eligible portions of the Lake Superior Basin in Michigan and Wisconsin.

Illinois EPA – Electric Vehicle Rebate Program* (opens in new tab)

Deadline: December 31, 2026

Description: Current application cycle runs through Dec. 31. Eligible Illinois residents can receive $2,000 for an eligible new or used EV, with qualifying low-income applicants eligible for $4,000 total. For individual residents, but can be shared as a community/employee sustainability resource.

EPA – Diesel Emissions Reduction Act (DERA) National Grants (opens in new tab)

Deadline: January 22, 2027

Description: Provides approximately $180 million in competitive funding to accelerate upgrades, retrofits, and turnover of legacy diesel fleets, including school buses, heavy-duty trucks, locomotives, marine engines, and nonroad equipment. EPA anticipates approximately 120 awards, up to a $12 million ceiling per project.

American Lung Association – Clean Air School Challenge Mini-Grants (opens in new tab)

Deadline: Rolling

Description: U.S. K–12 schools and school districts can receive up to $9,500 per school and $95,000 per district to assess indoor air quality and develop and implement IAQ Management Plans. Strong opportunity for IAQ assessments, environmental evaluations and implementation planning.

Duke Energy Foundation Grants (opens in new tab)

Deadline: Rolling / Varies by Location

Description: The Duke Energy Foundation accepts grant applications of $20,000 or less throughout the year on a rolling basis. Funding supports vibrant communities, local resiliency, and community opportunity in eligible Duke Energy communities.

Georgia Forestry Commission – Making the Shade Program (opens in new tab)

Deadline: Rolling

Description: Provides funding and technical assistance to create healthier, shaded playground areas at elementary schools. Funding of up to $5,000 can support tree planting and projects addressing extreme heat, shade, urban forestry, air quality and campus sustainability.

Community Heart & Soul Seed Grant Program (opens in new tab)

Deadline: Rolling / Current Cycle

Description: Provides $10,000 seed grants for eligible small cities and towns to implement a resident-driven community planning process. Can complement sustainability, resilience, comprehensive planning and community-engagement initiatives. A local match is required.

Illinois EPA – Energy Efficiency Assessment Program (opens in new tab)

Deadline: Check Current Availability

Description: Funding to support energy-efficiency assessments, helping public entities identify energy-saving opportunities and establish the technical basis for facility improvements and future capital funding.

Illinois EPA – Unsewered Communities Planning Grant Program (opens in new tab)

Deadline: Open / Check Current Availability

Description: Supports eligible Illinois communities in developing plans to address inadequate wastewater infrastructure in unsewered areas. Potential work includes wastewater planning, environmental assessment, infrastructure evaluation and development of improvement strategies.

Illinois EPA – Driving a Cleaner Illinois (opens in new tab)

Deadline: Open / Check Current Funding Round

Description: Supports cleaner transportation and emissions-reduction initiatives in Illinois. This current round of funding applies to open freight-truck electrification.

EPA – Technical Assistance to Brownfields (TAB) (opens in new tab)

Deadline: Ongoing

Description: Provides communities with technical assistance for brownfield assessment, cleanup, redevelopment and grant readiness. Useful for municipalities developing brownfield inventories, site-assessment strategies, redevelopment plans or future EPA Brownfields grant applications.

USDA – Emergency Watershed Protection (EWP) Program (opens in new tab)

Deadline: Event-Driven / Following Eligible Natural Disasters

Description: Helps communities address flooding, erosion, damaged drainage infrastructure, streambank damage and other watershed hazards following natural disasters. Potential work includes environmental assessment, resilience planning, permitting and project development.

EPA – Brownfields Assessment, Revolving Loan Fund & Cleanup (ARC) Grants (opens in new tab)

Deadline: Anticipated Fall 2026

Description: Provides funding to help eligible communities assess, clean up, and redevelop brownfield properties. Awards range up to $500,000–$1 million, depending on grant type. EPA anticipates opening the FY2027 competition in fall 2026.

Client Alert: CARB Releases Multiple SB 253 2026 Reporting Resources for Upcoming November 10th Deadline

On September 1, 2026, The California Air Resources Board (CARB) released multiple resources for the CARB proposed November 10, 2026 greenhouse gas (GHG) emissions reporting deadline, required by Senate Bill (SB) 253. The key update is the introduction of two submittal options for 2026 reporting: a new voluntary Report Intake Platform, and the ability to submit reports and contact information via email. 

New CARB Resources 

• A voluntary 2026 Report Intake Platform that entities may choose to use. Use of this platform is not mandatory. Entities may also email emissions reports and contact information to climatedisclosure@arb.ca.gov. 

• A  Guidance Document for SB 253 2026 Reporting Submittals

• A video tutorial of the voluntary report intake platform

Acceptable Reporting Formats for 2026 

Entities may satisfy their 2026 reporting obligation by: 

• Submitting an existing annual report that includes Scope 1 and Scope 2 GHG emissions. 

• Submitting existing Scope 1 and Scope 2 data already reported to other programs or voluntary initiatives. 

• Using CARB’s Draft Scope 1 and Scope 2 GHG Reporting Template for reporting Scope 1 and Scope 2 data. 

• Submitting a statement of non-reporting (on company letterhead) if the entity was not collecting, and was not planning to collect, Scope 1 and Scope 2 data as of December 5, 2024, when the Enforcement Notice was issued.  

Emissions reports, non-reporting statements, and contact information may be submitted via the voluntary 2026 Report Intake Platform or emailed to climatedisclosure@arb.ca.gov. All emission reports or statements of non-reporting will be made public. 

Key Clarifications 

• Minimum reporting scope: For 2026, reporting entities submitting reports are only required to provide their annual Scope 1 and Scope 2 emissions. Additional details – methodology descriptions, data sources, global warming potential (GWP) values, emission factors, organizational boundaries, disaggregated emissions data by category and gas, and any assumptions used – are optional, not required. 

• Reporting template is voluntary: CARB’s Draft Scope 1 and Scope 2 GHG Reporting Template, posted on October 10, 2025, may be used, but its use is not mandatory for this cycle.  

• CARB will still accept submissions whether or not assurance has been obtained for the 2026 cycle. 

• CARB is currently developing the reporting requirements for 2027, and this guidance only applies to the 2026 reporting cycle. 

California SB 253 Consulting Services

Our team ensures your emissions data meets the rigorous standards of California SB 253 – accurately tracked, reported, and verified.

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Contact

Erica Skowron, MS, LEED GA
Senior Manager, GHG & Sustainability Data
KERAMIDA Inc.

Contact Erica at: eskowron@keramida.com

Client Alert: IDEM Issues Key Clarification on SEA 277 – Here's What It Means for Your Site

Statute Update

Senate Enrolled Act (SEA) 277 took effect on July 1, 2026, introducing new statutory requirements for petroleum underground storage tank (UST) corrective action in Indiana. On the same day, the Indiana Department of Environmental Management (IDEM) issued a clarification letter explaining how it will implement one of the law's most significant provisions, addressing the very ambiguity KERAMIDA had raised.

Earlier this year, KERAMIDA's Lauren Nielsen, P.E., Senior Engineer, Land Services, testified before the House Environmental Affairs Committee of the Indiana General Assembly regarding Indiana SEA 277. During her testimony, Lauren highlighted the need for greater clarity around the legislation's use of the term "reportable quantity" for petroleum releases, noting that petroleum is excluded from the federal hazardous substance definitions referenced elsewhere in the statute. She continued those discussions with IDEM representatives, environmental attorneys, and other stakeholders as implementation moved forward. IDEM's July 1 clarification letter speaks directly to the point KERAMIDA identified. 

What the Clarification Addresses 

Under SEA 277, IDEM cannot issue a No Further Action (NFA) determination, approve closure, or request certain institutional controls unless the commissioner has received and reviewed an evaluation of potential remedies. That requirement is triggered whenever a "reportable quantity" of released petroleum remains or may remain underground at a site. 

As IDEM acknowledges, the term "reportable quantity" is not defined for petroleum USTs. Working with the statute as written, the agency has taken a practical approach: it will look to the federal UST rule at 40 CFR 280.53, which addresses reporting of petroleum spills exceeding 25 gallons, for interpretive guidance. Because it is often not feasible to quantify how much petroleum was actually released, IDEM will treat any petroleum release-related chemical (RRC) remaining above its Risk-based Closure Guide (the "R2," a nonrule policy document) Published Levels as triggering the requirement to submit an evaluation of closure options, environmental deed restrictions, and remediation methods, together with estimated costs and timeframes. 

Updated State Forms 

IDEM has also updated State Form #55439 and State Form #55441 to reflect the new statutory requirements, a welcome development. Prior versions required the certifying environmental professional to attest that submittals complied with 329 IAC 9-5-5.1 and 329 IAC 9-5-6, sections that were repealed in 2023 and replaced by incorporation of the federal 40 CFR Part 280 requirements. The updated forms resolve a real practical problem for the professionals who sign these submittals. Copies are available on the IDEM forms page. 

Corrective Action Should Follow Risk, Not Screening Levels 

KERAMIDA advocated during the legislative session for a clear definition of "reportable quantity." That clarity was not written into the statute, but the requirement is now law. Importantly, though, a requirement to evaluate potential remedies is not a mandate to implement them. IDEM's own R2 is built around determining whether a remedy is actually necessary to control an unacceptable risk to human health or the environment, and under that framework, remedies are selected only where warranted. An exceedance of a generic, published screening level is the starting point for a risk evaluation, not the conclusion of one. 

That distinction matters for clients. A broad evaluation requirement could tempt some consultants to recommend extensive investigation, monitoring, and active cleanup that site conditions do not justify. KERAMIDA takes the opposite approach. We apply the best available science to determine whether corrective action is genuinely necessary, recognizing that it is warranted only when a release currently poses, or will foreseeably pose, an unacceptable risk. In many cases, natural source zone depletion (NSZD), which is the natural biodegradation, dissolution, and volatilization that steadily reduces petroleum in the subsurface, removes contaminant mass at rates that meet or exceed engineered remediation, and the Interstate Technology and Regulatory Council (ITRC) recognizes it as a legitimate stand-alone or supporting remedy where exposure risks are controlled. Where natural attenuation processes such as NSZD will achieve remediation objectives within an acceptable timeframe, aggressive engineered systems are often neither necessary nor the most sustainable option. 

What This Means for You 

For petroleum UST owners, operators, consultants, and contractors, IDEM's clarification offers valuable insight into the agency's expectations under the new law and the additional information that may now be required before site closure. It also raises the stakes on choosing a consultant who scopes work to actual risk. Performing investigation, monitoring, and remediation at a site that does not need it will not only delay closure but can also needlessly draw down the Excess Liability Trust Fund (ELTF), the state fund that reimburses eligible corrective-action costs. Clients who want their obligations met efficiently and their ELTF resources conserved are well served by a risk-based approach grounded in sound science. 

KERAMIDA remains committed to helping clients navigate evolving environmental requirements through technical expertise, regulatory and legislative engagement, and practical implementation strategies. Lauren's testimony and continued engagement with stakeholders reflect KERAMIDA's commitment to advancing clarity for the benefit of our clients and to ensuring that corrective action is driven by what the environment and the client actually need. 

Contact:

Lauren Nielsen, P.E.
Senior Engineer, Land Services
KERAMIDA Inc.

Contact Lauren at: lnielsen@keramida.com