Client Alert: EU Finalizes Simplified ESRS on September 21, 2026

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.


Funding Roundup: Current Grant & Funding Opportunities

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Opportunity Deadline Description
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.
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.
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.
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.
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.
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.
Deadline: October 13, 2026
Description: Supports acquisition and conservation of forest land for public access, recreation, environmental, and community benefits.
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.
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.
Deadline: December 8, 2026
Description: Supports acquisition of threatened forest land in eligible portions of the Lake Superior Basin in Michigan and Wisconsin.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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 

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. 

 

Contact

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

Contact Erica at: eskowron@keramida.com

Client Alert: GHG Protocol & ISO Move Toward Single Global Carbon Accounting Standard

Client Alert: GHG Protocol & ISO Move Toward Single Global Carbon Accounting Standard

Read this Client Alert on GHG Protocol and ISO's plan to merge into a single global carbon accounting standard. This update also covers results from the Scope 2 public consultation and early feedback on the new Actions and Market Instruments (AMI) reporting proposal. Here's what it could mean for your company's GHG reporting going forward.

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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 

Client Alert: PM2.5 Air Quality Standard Remains at 9 µg/m³

Background

The Biden Administration promulgated a rule in March 2024 reducing the annual National Ambient Air Quality Standard for PM2.5 from 12 µg/m³ to 9 µg/m³. Several states and other groups filed legal challenges to the new rule. The Biden EPA directed all state and local agencies to review all permit applications in progress met the new lower standard. This resulted in more onerous control and operational requirements on the permit applicants.

Court Ruling

After the second Trump Administration took office in 2025, the Trump EPA petitioned the Court of Appeals to vacate the new 9 µg/m³ standard and revert to the old 12 µg/m³ standard. On June 26, 2026, the Court of Appeals denied the Trump EPA's petition to vacate the 9 µg/m³ standard. This means that the new 9 µg/m³ standard remains in force.

What This Means for Your Organization

The immediate impact will be that companies applying for construction of major new facilities or expansion of existing facilities subject to New Source Review will continue to face the more onerous control and operational requirements. In the longer term, EPA and the states will be required to classify areas of the country exceeding the 9 µg/m³ standard as non-attainment areas where major new and expanded operations subject to New Source Review will be more costly or sometimes not feasible to permit.

KERAMIDA is monitoring this ruling and its implications closely.

Questions about your air permitting obligations?

KERAMIDA's environmental permitting team is here to help.

Speak with an Expert →

Client Alert: ISO Releases Draft of First Global Net Zero Standard (ISO 14060)

The International Organization for Standardization (ISO) released a draft of its Net Zero Aligned Organizations Standard (ISO/DIS 14060) on June 17, 2026. Building on the 2022 ISO Net Zero Guidelines (IWA 42), the draft translates ISO’s early recommendations into the first internationally recognized, independently verifiable standard for corporate net zero transition planning. The draft is open for a 12-week public consultation through ISO's national member bodies, with national consensus positions expected by early September and final publication anticipated in late 2026 or early 2027.

ISO 14060 has the potential to consolidate a fragmented landscape of competing "net zero" definitions and guidance into a single, auditable framework. The draft standard sets requirements for setting science-aligned targets, publishing a transition plan within two years of a net-zero commitment, and demonstrating verifiable progress. Notably, it restricts carbon credits to residual emissions rather than counting them toward reduction targets, requires front-loaded reductions against a cumulative GHG budget, and applies a significance test for determining which Scope 3 categories warrant formal targets. Its release one week after SBTi's Corporate Net Zero Standard V2.0 signals a broader convergence on what credible organizational net zero requires.

For organizations, ISO 14060 offers a path toward transition plans that are defensible under real scrutiny rather than treated as voluntary pledges. KERAMIDA will continue to monitor the standard's development through the consultation period and will provide updates as it advances toward final publication.

Questions about how ISO 14060 may affect your organization’s net-zero strategy or transition planning? Contact KERAMIDA to speak with one of our sustainability experts.

Client Alert: CARB Proposes 3-Month Delay to California SB 253

The California Air Resources Board (CARB) is proposing to defer the current reporting deadline for CA SB 253 from August 10, 2026, to November 10, 2026. The regulation is undergoing revisions, and once the public comment period concludes, the deadline extension will become final.

Read the full announcement from CARB: California Corporate Greenhouse Gas Reporting: Notice of Upcoming Rulemaking Update to Further Clarify Requirements and Deferring 2026 Reporting Deadline

KERAMIDA is monitoring this rulemaking closely.

Questions about your reporting obligations? Contact KERAMIDA to speak with one of our GHG experts.

SBTi Unveils Major Update to Corporate Net-Zero Standard

SBTi published Version 2.0 of its Corporate Net-Zero Standard on June 11, the first major update since the standard launched in 2021.

The update goes beyond adding requirements. How targets are structured, how companies are categorized, and what SBTi expects between validations have changed.

For companies with existing validated targets: no action is required. Your targets remain valid through their defined timeframe.

For new submissions: V2.0 validations open in Q1 2027. Companies may continue submitting under V1.3.1 through January 31, 2028, after which all new submissions must use V2.0.

See SBTi's Summary of Main Changes document.

Client Alert: EU Seeks Feedback on Revised ESRS and Voluntary Sustainability Reporting Standards

The European Commission has opened a public feedback period on the draft final versions of the revised European Sustainability Reporting Standards (ESRS). The consultation marks another important step in the EU’s ongoing efforts to simplify and streamline sustainability reporting requirements under the Corporate Sustainability Reporting Directive (CSRD).

The revised ESRS standards are intended to reduce the administrative burden for EU companies subject to mandatory sustainability reporting while maintaining the quality and consistency of sustainability disclosures. According to the European Financial Reporting Advisory Group (EFRAG), the proposed revisions focus on improving usability, reducing the number of datapoints (including a reduction of more than 60% in mandatory datapoints and over 70% overall), simplifying double materiality assessments, and introducing new flexibilities for companies.

In parallel, the Commission is seeking stakeholder input on voluntary sustainability reporting standards intended for small and medium-sized enterprises (SMEs) and organizations outside the scope of mandatory CSRD reporting. The voluntary framework aims to support more proportionate ESG reporting while helping smaller companies respond to increasing sustainability information requests from their reporting business partners that are subject to mandatory sustainability reporting requirements.

Stakeholders are invited to submit feedback through the European Commission’s portal until June 3. Following the close of the consultation period, the Commission is expected to adopt the two delegated acts and subsequently submit them to the European Parliament and the Council for review under the standard no-objection procedure before the standards formally enter into force.

For more information, visit the European Commission announcement:
European Commission Feedback Process on Revised Sustainability Reporting Standards

Client Alert: ISO 14001:2026 Key Changes and Guidance

Client Alert: ISO 14001:2026 Key Changes and Guidance

The next edition of ISO 14001 Environmental Management Systems, the first since its 2015 publication, was officially launched on April 17, 2026. The 2026 revision reflects the changes that have happened since 2015 in terms of sustainability goals, climate change risk, product life cycle management, supplier management, disclosure requirements, and stakeholder scrutiny. 

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Livable Cities Update: EPA Releases CPRG Status Report Primer

EPA clarifies CPRG Status Report requirements and expectations for grantees.

The U.S. EPA has released a new Status Report Primer for recipients of Climate Pollution Reduction Grants (CPRG) planning funds, confirming that a Status Report is required at the end of the four-year grant period.

The primer outlines EPA’s expectations for the report and offers recommendations on how jurisdictions can structure it and track implementation progress under their Comprehensive Climate Action Plans (CCAPs).

Key Elements Required in the Status Report

Consistent with earlier CPRG guidance, EPA confirms that Status Reports must include updates on several core CCAP elements, plus one additional requirement, including:

Required

  • Implementation status of greenhouse gas (GHG) reduction measures

  • Metrics tracking and quantified results for completed measures

  • Review of authority to implement measures

  • Intersection with other funding opportunities

  • Workforce planning progress

  • Updated benefits analysis

  • Additional Requirement: Identify and outline next steps for CCAP implementation, including near-term projects, timelines, milestones, and associated budget and staffing needs

Encouraged

  • GHG inventory updates

  • GHG emissions projections and reductions

  • Updates to GHG reduction targets

  • Implementation narratives providing additional detail on progress

  • Updated cost analysis

  • Public outreach related to CCAP implementation

These components largely reflect the reporting expectations outlined in the original 2023 CPRG planning grant guidance, which anticipated that the Status Report would provide updates on CCAP implementation and identify next steps.

What’s New in the Primer

While the core requirements remain largely consistent with earlier guidance, the primer provides additional detail on how grantees should approach the report, including:

  • Clarification that updates to GHG inventories and emissions projections are encouraged but optional.

  • The previously required LIDAC benefits analysis is no longer required for the Status Report.

  • Recommended approaches for tracking implementation progress.

  • Grantees must report quantified emissions reductions for fully implemented GHG reduction measures using the metrics in their CCAP. Reporting for partially implemented or under-development measures is encouraged but not required. Grantees are also encouraged to update estimated or actual GHG reductions for any measures as needed.

  • Guidance on updating benefits analysis and co-pollutant reductions

  • Expanded discussion of funding alignment, workforce needs, and implementation barriers

Takeaways and Implications

Implementation tracking will be critical.

The Primer signals that jurisdictions should establish processes to track implementation progress and measurable outcomes throughout the grant period, rather than waiting until the end to compile reporting materials. 

The Status Report is more than a compliance exercise.

EPA emphasizes that the report should be used to communicate progress, adjust priorities, and identify resources needed to sustain climate action beyond the CPRG planning grant period.

Narratives must address progress across all measures. 

Reduction measures will be at varying stages of implementation, making narrative updates essential to clearly communicate progress. All measures must be addressed in the Status Report, including those with limited or no progress, along with explanations and next steps.

Client Alert: CARB Approves Climate Disclosure Regulation

Client Alert: CARB Approves Climate Disclosure Regulation

On February 26, 2026, the California Air Resources Board (CARB) unanimously approved the initial implementing regulation for California’s Corporate Greenhouse Gas Reporting (SB 253) and Climate-Related Financial Risk Disclosure (SB 261) laws.

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