CSRD Update – EU Member States Continue to Move Forward on Omnibus Transposition, Albeit Slowly

Ropes & Gray – in conjunction with leading law firms across Europe – has published a new update of its monthly CSRD Transposition Tracker. The Tracker update is available here.

The Tracker describes Corporate Sustainability Reporting Directive transposition – including transposition of the Omnibus directive – across the 27 EU member states and three EEA EFTA countries. This update includes information and developments as of the end of May, and for some countries into June, as well as additional commentary from the participating law firms. 

The Omnibus I “contents” directive took effect on March 18. Countries are required to transpose it into national law by March 19, 2027. As reflected in this Tracker update, several member states have made progress on and even completed Omnibus transposition. However, transposition is still in the early stages in a large number of member states. With the onset of summer, progress is likely to be limited. If that is the case, many member states will need to sprint in the fall to meet the 2027 transposition deadline.

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