Check the status of CSRD requirements across the EU Member States, as they transpose CSRD, “Stop-the-clock” and the Omnibus 1 amendments. Our interactive maps show the status in each country, and snapshots of the key implementing laws. For further detail, you can also subscribe to our monthly update emails, and sign up to our in-depth CSRD platform.
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 certain large entities (or “undertakings”) to report on a broad scope of ESG issues. At present, CSRD (as amended by the "Stop-the-clock" Directive, which delayed the start of some requirements) only requires reporting by listed companies and financially regulated firms who exceed specific employee and revenue or balance sheet thresholds. It extends the obligations to large, private EU companies from financial years starting in 2027, and to non-EU headquartered groups with a large EU presence from 2028.
However, the obligations only apply in Member States who have transposed CSRD. Unusually, 17 of the 27 missed the July 2024 deadline to enact national CSRD laws, and (in early 2026), 7 have still not enacted compliant CSRD laws, despite a December 2025 deadline to transpose Stop-the-clock. This is, in part, due to the EU’s late 2024 proposal to significantly amend and simplify the substantive CSRD requirements, resulting in the EU Parliament’s approval of the Omnibus 1 reforms on 16 December 2025. The Omnibus 1 directive is expected to take effect in Q1 2026, and Member States will then have 12 months to transpose the amended regime. CSRD laws should therefore be in effect across the entire EU by the time companies are required to report on their financial years that start in 2027. In the meantime, reporting is only required by large companies listed in, and financial institutions regulated in, Member States who have transposed CSRD.
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, categorized 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, the latest drafts and consultations.
- A timeline of progress for each country towards CSRD and “Stop-the-clock” transposition.
- Full contact information for further queries.
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