SustainZone Regulatory Intelligence
A concise review of adopted rules, consultations and future effective dates affecting carbon accounting, procurement, supply chains and reporting teams.
Last reviewed: 25 August 2026
PackUK and Defra have updated the RAM 2027 guidance for the 2027 reporting year. Large producers required to assess the household packaging they supply should review the applicable material classifications, packaging components, evidence and recyclability data.
Latest updates
Selected updates with status, affected organisations and concise business implications.
PackUK and Defra have published updated guidance for using the Recyclability Assessment Methodology for packaging reported for the 2027 reporting year. Large producers using RAM should review the applicable assessment rules and the packaging information required for their reporting processes.
Business implication Packaging producers should review packaging classifications, material data and recyclability assessment processes before preparing 2027 packaging data.
Official UK Government RAM guidanceDefra has updated key Extended Producer Responsibility for packaging guidance covering producer obligations, registration and packaging-data reporting. Obligated organisations should check that their reporting processes, organisational information and submission files reflect the latest requirements.
Business implication Producers should review their EPR registration details, reporting responsibilities and packaging-data preparation processes before their next submission.
Official UK Packaging EPR guidanceThe European Commission has published additional guidance supporting implementation of the definitive Carbon Border Adjustment Mechanism. The material includes guidance for installation operators outside the EU and information on calculating embedded emissions for CBAM-covered goods.
Business implication UK and other non-EU manufacturers supplying CBAM-covered goods into the EU should review their product-level emissions calculations, installation data and supporting evidence against the latest Commission guidance.
Official European Commission CBAM guidanceThe SBTi is collecting evidence and stakeholder input. The submissions will inform Version 2 of its Forest, Land and Agriculture Standard.
Business implication Companies with land-sector emissions should continue using current FLAG guidance while the revision is developed.
Official SBTi FLAG updateGHG Protocol and ISO 14064-1 frameworks are being co-ordinated. The intended outcome is to reduce duplicate reporting processes and improve consistency for corporate climate reporting.
Business implication Continue using current approved standards while monitoring the future consultation and implementation timetable.
Official GHG Protocol updateThe Commission has adopted a Delegated Act updating the products covered by the EU Deforestation Regulation. It has also adopted an Implementing Act for due diligence statements and automated submissions.
Business implication Operators and traders should review product coverage, due diligence workflows and supplier data requirements.
Read the full EUDR updateThe revised ESRS reduce mandatory datapoints. They also create a proportionate framework for smaller companies outside CSRD scope.
Business implication Reporting teams should review the revised datapoint structure and the value-chain boundary for new disclosure requests.
Official European Commission updateThe UK Emissions Trading Scheme now covers qualifying domestic maritime activity. It also covers emissions produced by qualifying ships while in UK ports.
Business implication Operators should review monitoring, reporting, verification and allowance responsibilities for covered vessels.
Understand maritime compliance
The Science Based Targets initiative has published Version 2.0 of its Corporate Net-Zero Standard. The release expands the framework for target-setting and implementation.
Business implication Organisations reviewing existing targets should map the revised standard against their current transition plans.
Read the SBTi V2.0 analysisFrom April 2027, proportionate NHS supplier requirements will cover public reporting of emissions targets. They will also cover relevant Scope 1, 2 and 3 emissions and a Carbon Reduction Plan.
Business implication Current and prospective NHS suppliers should prepare evidence and reporting processes for the 2027 milestone.
Review the NHS supplier requirementsThe proposed budget would constrain emissions for the 2038 to 2042 period. It would shape future policy for energy, transport, buildings and industry.
Business implication Businesses in high-emissions sectors should assess how future measures could affect reporting, procurement and transition plans.
Official UK Government updateThe revised method adjusts annual near-term reduction rates. The calculation reflects the period between a company’s base year and net-zero target year.
Business implication Companies setting first targets or renewing energy, industrial or FLAG targets should review their target-year assumptions.
Official SBTi methodology updateThe UK CBAM framework is scheduled to apply from 1 January 2027 to specified imports in five carbon-intensive sectors. The framework requires product and emissions information.
Business implication Importers should prepare supplier data, origin information and reporting processes before the 2027 start date.
Prepare for UK CBAMPackaging EPR invoices have moved into the operational phase. Obligated producers are also managing ongoing compliance activity.
Business implication Retail, ecommerce and packaging businesses should maintain accurate material and recyclability records.
Official PackUK updateThe UK SAF Mandate started at 2 percent of total UK jet fuel demand. The obligation rises over future years.
Business implication Aviation and fuel-supply businesses should review fuel-emissions data, procurement planning and future cost exposure.
Official UK SAF mandate updatePolicy timeline
Packaging producers prepare recyclability assessments and supporting packaging data for the 2027 reporting year.
Corporate carbon-accounting frameworks begin moving towards one harmonised global standard.
Responses close on work relevant to power-sector net-zero target-setting.
Evidence submissions close for Version 2 of the SBTi FLAG Standard.
UK importers prepare for carbon border adjustment registration, record-keeping and returns.
Sector implications
Carbon Budget 7 and SBTi work make electricity sourcing, electrification plans and energy-efficiency data more relevant to target-setting.
EU and UK CBAM require importers to obtain product-level emissions data and supporting supplier evidence.
SAF obligations and aviation ETS changes increase focus on fuel emissions, Scope 3 data and procurement planning.
UK ETS maritime expansion creates new monitoring and reporting obligations for covered operators.
Packaging EPR and the updated Recyclability Assessment Methodology increase the need for accurate packaging composition, material classification, recyclability and supplier data.
Supplier requirements increasingly rely on clear emissions targets, carbon reduction plans and procurement evidence.
SustainZone company updates
SustainZone participated at the Hertfordshire County Show and spoke with local businesses and community visitors about practical sustainability and reporting.
Support through the University of Hertfordshire ecosystem continues to inform SustainZone’s advisory and enterprise work.
SustainZone is continuing to develop digital tools to support compliance, reporting and sustainability planning for clients and partners.
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