CSRD Implementation Status in EU Member States and EEA States
Stay updated on the implementation status of the Corporate Sustainability Reporting Directive (CSRD) in various EU Member States and EEA States as of November 4, 2024. Get insights into which countries have transposed the directive, the availability of draft legislation, and the current status of bill preparations and enactments. Track the progress of CSRD implementation with detailed information by jurisdiction.
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Presentation Transcript
GIBSON DUNN CSRD Transposition Tracker As of November 4, 2024
Overview CSRD Implementation in EU Member States and EEA States Draft Legislation not yet generally available Draft Legislation generally available, but not yet enacted Directive transposed Sweden Iceland Finland Norway Estonia Latvia Lithuania Ireland Poland Germany Belgium Czech Republic Luxem- bourg Slovakia Austria Hungary France Croatia Romania Italy Bulgaria Spain 2 Malta Cyprus
Status Per Jurisdiction - CSRD Implementation in EU Member States and EEA States (1/4) Country Status and Date Source Draft of the bill is currently under preparation by the Ministry of Justice. Draft bill is not generally available yet. Website Bundesministerium Klimaschutz, Umwelt, Mobilit t, Energie, Mobilit t, Inovation, Technologie, sterreich (Federal Ministry for Climate Protection, Environment, Mobility, Energy, Mobility, Innovation, Technology, Austria) Austria Draft bill is not generally available yet. Belgium Directive transposed. (14 August 2024) Website (National Assembly of the Republic of Bulgaria) Bulgaria Directive transposed. (19 July 2024) Website Ministarstvo Financija (Ministry of Finance) Croatia Draft of bill is currently under consultation process. Draft bill is not generally available yet. Cyprus Directive transposed. The bill implements the Directive s phase one requirements. Phase two will be transposed separately. (22 November 2023) Website Ministerstvo financ esk republiky (Ministry of Finance of the Czech Republic) Czech Republic Directive transposed. (2 May 2024) Website Folketinget (Parliament of Denmark) Denmark 3
Status Per Jurisdiction - CSRD Implementation in EU Member States and EEA States (2/4) Country Status and Date Source Directive partially transposed. Bill is not generally available yet. (7 October 2024) Website Riigikogu (Parliament of Estonia) Estonia Directive transposed. (21 December 2023) Website Eduskunta Riksdagen (Parliament of Finland) Finland Directive transposed. (6 December 2023) Website Gouvernement de la R publique fran aise (French Government) France Draft Proposal published. (24 July 2024) Website Bundesministerium der Justiz (German Ministry of Justice) Germany Draft bill is not generally available yet. Greece Directive transposed. (12 December 2023) Website Nemzeti Jogszab lyt r (National Legal Repository of Hungary) Hungary Draft bill is not generally available yet. Iceland Directive transposed. (5 July 2024) Website An Roinn Fiontar, Tr d la agus Fosta ochta (Department of Enterprise, Trade and Employment of Ireland) Ireland 4
Status per jurisdiction - CSRD Implementation in EU Member States and EEA States (3/4) Country Status and Date Source Directive transposed. (6 September 2024) Website Gazzetta Ufficiale Italy Directive transposed. (26 September 2024) Website Valsts kanceleja (State Chancellery of Latvia) Latvia Directive transposed. (25 June 2024) Website Lietuvos Respublikos Seimas (Parliament of Lithuania) Lithuania Directive transposed. (7 March 2024) Website Landesverwaltung F rstentum Liechtenstein (state administration of principality of Liechtenstein) Bill: Original Liechtenstein Revised draft proposal published. (25 October 2024) Website Chambre des D put s (Chamber of Deputies) Luxembourg Draft bill is not generally available yet. Malta Revised draft proposal published. (12 June 2024) Website Rijksoverheid (National Government of Netherlands) Netherlands Directive transposed. (21 June 2024) Website Regjeringen (Norwegian Government) Norway 5
Status Per Jurisdiction - CSRD Implementation in EU Member States and EEA States (4/4) Country Status and Date Source Draft proposal published. (19 April 2024) Website rz d polski (Polish Government) Poland Draft bill is not generally available yet. Portugal Directive transposed. (12 January 2024) Website Agen ia Na ional de Administrare Fiscal (National Agency for Fiscal Adminstration) Romania Directive transposed; final wording not yet generally available. (10 January 2024) Website N rodn rada Slovenskej republiky (National Council of Slovakia) Slovakia Draft proposal published. (29 September 2023) Website Vlada Republike Slovenije (Government of Slovenia) Slovenia Draft proposal published. (3 May 2023) Website Ministerio De Asuntos Economicos Y Transformacion Digital (Ministry of Economic Affairs) Spain Directive transposed. (29 May 2024) Website Regeringskansliet (Government of Sweden) Sweden 6
