Ropes & Gray – in conjunction with leading law firms across Europe – has once again updated its monthly CSRD Transposition Tracker. View the Tracker here.
The Tracker describes Corporate Sustainability Reporting Directive transposition activity across the 27 EU member states and three EEA EFTA countries. This update includes information and developments as of September 30, 2024, as well as additional commentary from the participating law firms. It also includes information regarding forward incorporation by reference by subsidiaries to consolidated parent company reports, translation requirements and publication requirements.
So far, 15 countries have adopted legislation implementing the CSRD (at least in part), another seven have proposed legislation and two additional countries have held consultations.
In September, Latvia was the only new country to adopt legislation transposing the CSRD. The count is now down to six countries that have not launched a consultation or introduced legislation (Austria, Belgium, Greece, Malta, Portugal and Iceland).
We will continue to update this Tracker to reflect further developments. To receive updates to this Tracker and other ESG publications, sign up for our ESG mailing list, and subscribe to Ropes & Gray Viewpoints here for additional thought leadership on the CSRD and other ESG matters.
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