Ropes & Gray – in conjunction with leading law firms across Europe – has once again updated its monthly CSRD Transposition Tracker. The updated tracker is available here.
The Tracker describes Corporate Sustainability Reporting
Directive transposition activity across the 27 EU member states and
3 EEA EFTA countries. This update includes information and
developments as of October 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.
So far, 15 countries have adopted legislation implementing the CSRD
(at least in part), another nine have proposed legislation and one
additional country has held a consultation. Since our last monthly
update, Belgium and Poland have introduced implementing
legislation.
The count is now down to five countries that have not launched a consultation or introduced legislation: Austria, Greece, Malta, Portugal, and Iceland.
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.
