Accountancy Europe: CSRD transposition tracker
Accountancy Europe: CSRD transposition tracker
The Corporate Sustainability Reporting Directive (CSRD) mandates sustainability reporting for over 42,500 companies across the EU and beyond, bringing it to the same level as financial reporting. Effective from January 2023, it requires large companies, listed SMEs, and some non-EU companies to report on their sustainability impacts, with the first reports due in 2025.
Accountancy Europe has created a platform to track how EU Member States have integrated the directive into national law, providing stakeholders with insights into its implementation and application across Europe.
Despite the July 2024 deadline for transposition, the European Commission opened infringement procedures against 17 Member States in September 2024 for missing the deadline.
The platform also details national provisions, sanctions, and assurance requirements.
Accountancy Europe has created a platform to track how EU Member States have integrated the directive into national law, providing stakeholders with insights into its implementation and application across Europe.
Despite the July 2024 deadline for transposition, the European Commission opened infringement procedures against 17 Member States in September 2024 for missing the deadline.
The platform also details national provisions, sanctions, and assurance requirements.