CSRD transposition tracker: monitoring progress amid regulatory uncertainty
Accountancy Europe has launched a CSRD transposition tracker, offering a comprehensive view of how EU Member States are implementing the Corporate Sustainability Reporting Directive (CSRD) into national law. The CSRD, which took effect in January 2023, for now, requires over 42,500 companies to report on sustainability impacts and risks, with the first reports due in 2025 for the 2024 fiscal year. In fact, the first – PDF – one that we are aware of hit the streets yesterday. Member States were required to transpose the directive by 6 July 2024, but delays have led the European Commission (EC) to open infringement procedures against 17 countries. As of early 2025, fewer than 10 Member States have yet to finalise transposition.
However, the future of the CSRD remains uncertain in light of the upcoming Omnibus Amendments, which may simplify or even replace certain aspects of the CSRD (see elsewhere in this newsletter). The European Commission is reviewing corporate reporting obligations with an eye to reducing administrative burdens, raising all kinds of questions, and perspectives from different stakeholders.
For now, stakeholders can find the tracker here to stay informed on Member States’ progress.
