The Corporate Sustainability Reporting Directive (CSRD) was due to be transposed into national law in every EU member state by 6 July 2024.
To date, the CSRD has been fully transposed in Bulgaria, Croatia, Finland, France, Denmark, Ireland, Italy, Norway, Romania, Slovakia and Sweden.
Many of the remaining countries are still in the parliamentary process or have made no progress in Parliament towards meeting the transposition requirements.
View our updated Transposition Tracker to find out the current status in each country.
For more information on the CSRD, see our CSRD Demystified materials.