EU Corporate Sustainability Reporting Directive Transposition Update

Ropes & Gray – in conjunction with leading law firms across Europe – has published another update to its monthly CSRD Transposition Tracker. 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 December 31, 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.

The updated tracker is available here.

So far, 20 countries have adopted legislation implementing the CSRD (at least in part) and another six have proposed legislation. Since the last update, Greece and Estonia approved implementing legislation.

The count is now down to four countries that have not launched a consultation: Austria, Malta, Portugal and Iceland.

Notwithstanding these developments, we continue to closely watch the omnibus process to amend the CSRD, including through combination with the EU’s Corporate Sustainability Due Diligence Directive and the Taxonomy Regulation.

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