Ropes & Gray – in conjunction with leading law firms across Europe – has once again updated its monthly CSRD Transposition Tracker. The Tracker describes Corporate Sustainability Reporting Directive transposition activity across the 27 EU member states and 3 EEA EFTA countries.
The Tracker is available here. See this post for links to approximately 30 of our other CSRD resources.
This Tracker update includes information and developments as of
November 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, 18 countries have adopted legislation implementing the CSRD
(at least in part) and another eight have proposed legislation.
Since the last update, Greece and Spain introduced implementing
legislation and Belgium, Poland and Slovenia approved implementing
legislation.
The count is now down to four countries that have not launched a
consultation (Austria, Malta, Portugal, and Iceland).
Notwithstanding those developments, we are closely watching calls
and initiatives to amend the CSRD, including through combination
with the EU's Corporate Sustainability Due Diligence Directive
and the Taxonomy Regulation.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
