On March 17, 2026, The European Commission launched consultations on the revision of the EU Taxonomy[1]. The proposals aim to simplify criteria and align the taxonomy[2] with updated reporting requirements following the simplification package. The consultation period lasts until April 14, 2026[3], which practically means that companies operating in the energy, transport, construction, forestry, and manufacturing sectors must analyze their revenue mapping, capital expenditures (CAPEX), and operating expenditures (OPEX).
Taxonomy Consultations
DG TAXUD confirmed on March 6[4] that the first quarterly CBAM certificate price for Q1 2026[5] will be published on April 7, 2026. The price will be calculated as the quarterly average of auction prices in the EU ETS[6] and will be posted on the Commission’s website and the CBAM registry. For importers of steel, cement, aluminum, fertilizers, electricity, and hydrogen, this will provide the first hard benchmark for cost budgeting; the market awaits a concrete price level, and many non-EU suppliers need to improve the quality of their emissions data.
CBAM and Certificate Prices
Reuters reported on March 27, 2026[7] that EU energy ministers are seeking a common strategy[8] amid the escalating energy price crisis. At the same time, The European Commission is consulting on the framework for renewable energy sources[9] beyond 2030. In practice, cost pressure on industry and households is beginning to shape energy policy; in Poland, the issues of industrial competitiveness and investments in grids and renewable energy sources are gaining importance.
The international trend of standard consolidation is accelerating[11]. S&P Global gathered information on regulatory finalizations[12]: Japan is introducing mandatory disclosures for some issuers, Korea has published its first standards, the United Kingdom released UK SRS S1 and S2, and Nigeria and Ethiopia clarified implementation paths and assurance requirements. Convergence with ISSB solutions will increase pressure on data quality, especially regarding Scope 3 emissions.
Energy, Competitiveness, and Offshore
The March EU simplifications will reduce the number of entities directly covered by CSRD and CSDDD[13], but will not ease supply chain pressure. Trusted. One analysis indicates that about 80% of companies originally planned for inclusion may fall out of scope, yet large groups will still require reports, surveys, and audits from suppliers. This will shift the burden from statutory compliance to supply chain compliance and maintain demand for consulting, auditing, and ESG technology services.
In Poland, the energy transition remains focused on offshore wind energy[15]. On March 27, 2026, Hitachi Energy issued a statement recognizing their role in the Baltic 2 and Baltic 3 projects carried out by the joint venture of Equinor and Polenergia. These projects boost demand for components and services from the domestic supply chain and influence ESG communication strategies, where companies increasingly combine decarbonization goals with energy security and cost competitiveness arguments.
For the coming days, three signals remain crucial for Poland: the publication of the first CBAM certificate price on April 7, 2026[10], the ongoing EU Taxonomy consultations until April 14, 2026, and whether energy cost pressures will lead to adjustments in EU instruments supporting investments in renewables and grids. Boards, procurement departments, and ESG teams should simultaneously monitor regulations, gather better data from suppliers, and prepare narratives linking decarbonization with cost competitiveness.
Sources
Related posts:
- ESG and Climate: Key Corporate Decisions from April 2 to 9, 2026
- CBAM, the Hamburg Declaration, and CSRD Adjustment: A Breakthrough Week in Global ESG
- ESG and Climate: CSRD Simplification, Stricter Ratings, and Accelerated Transformation in Europe
- ESG Regulations Under Pressure: Cuts in Europe, Legal Offensive in the US and UK