The Corporate Sustainability Reporting Directive (CSRD) brings sustainability reporting to the same level as financial reporting for the first time. It impacts over 42,500 companies across the EU and beyond. Accountancy Europe has created an information platform offering detailed insights into how Member States integrated the directive into national law. This centralised hub helps stakeholders, companies, and policymakers understand the CSRD’s implementation journey and compare its application across Europe.
The CSRD came into force in January 2023 mandating many large companies, listed SMEs, and some non-EU companies to report on their sustainability impacts. The directive provides investors and stakeholders with reliable data on companies’ environmental and social impacts and sustainability-related financial risks and opportunities. Companies began applying the new rules in the 2024 financial year, with the first reports published in 2025. Member States had until 6 July 2024 to transpose the directive into national law. However, in September 2024, the European Commission (EC) opened infringement procedures against 17 Member States for missing the deadline. Read our statement on the CSRD.
Accountancy Europe has tracked CSRD developments across 29 European Economic Area (EEA) countries. Our tracker compiles key details such as national transposition dates, links to national legislation texts, the number of companies under the scope, specific national provisions, and sanctions for non-compliance. It also highlights assurance requirements, clarifying which service providers are authorised in each country, and identifies the relevant national supervisory bodies overseeing assurance practices.
Our platform serves as a knowledge hub, offering easy access to country-specific data and highlighting key differences in implementation. We aim to ensure the CSRD drives meaningful progress in sustainability reporting, transforming it from a compliance exercise into a powerful tool for real change.
