Follow the progress of CSRD transposition and the evolving Omnibus I package as they unfold. You can explore selected data in the interactive map below, such as ‘Stop-the-clock’ status and ‘gold-plating’. Note that the summary below is a snapshot – please access our complete tracker for a further legal breakdown.
The Corporate Sustainability Reporting Directive (CSRD) is the EU’s central instrument for ESG disclosure. It supersedes the Non-Financial Reporting Directive regime and requires an increasing number of entities (or ‘undertakings’) to report on a broad scope of ESG issues, beginning with certain large companies listed on EU exchanges. However, 17 of the 27 Member States failed to transpose CSRD into national law by the July 2024 deadline, and in late 2025, the EU launched a proposal to amend and simplify the regime (Omnibus I). In the meantime, the EU adopted a ‘Stop-the-clock’ Directive to delay CSRD compliance deadlines, pending finalisation of the Omnibus I changes.
Our in-depth CSRD and ‘Stop-the-Clock’ transposition tracker, developed with collaborating firms across the EU27, provides jurisdiction-by-jurisdiction insights to help companies assess national implementation. It includes analysis on:
- Gold-plating obligations, categorised into measures affecting scope, content, and other aspects.
- Implications of non-compliance with the national laws and a summary of associated penalties.
- Links to implementing and amending legislation and, where not transposed, latest drafts and consultations.
- A timeline of progress towards CSRD and Stop-the-clock transposition.
- Full contact information for further queries.
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