This document establishes 1) the objective to reach climate neutrality by 2050 (art.2), with an interim emissions reduction target of at least 55% below 1990 levels by 2030 (art.4) 2) a comprehensive framework to enable climate change mitigation efforts, including carbon removal, across the Union, and 3) a framework aiming to meet the global adaptation goal set out in Article 7 of the Paris Agreement (art. 5). It amends Regulation (EC) 401/2009 to establish the European Scientific Advisory Board on Climate Change and a number of articles of Regulation (EU) 2018/1999.

In July 2025, the European Commission proposed an amendment to Regulation (EU) 2021/1119 (European Climate Law) to introduce a legally binding intermediate EU greenhouse gas (GHG) reduction target for 2040, namely a net GHG emissions reduction of 90% by 2040 compared to 1990 levels. As of March 2026, the proposal is in the final stages of the ordinary legislative procedure and close to formal adoption.