Skip to main content
Finance

Transposition status - Corporate Sustainability Reporting Directive

Monitoring implementation and enforcement of Corporate Sustainability Reporting Directive (2022/2464).

Summary

Directive
Transposition deadline

6 July 2024

Full transposition status

15 Member States

Transposition measures communicated

No transposition measures communicated:

  • Austria
  • Cyprus 
  • Germany
  • Luxembourg
  • Malta
  • Netherlands
  • Portugal
  • Spain

Partial measures communicated:

  • Belgium
  • Czech Republic
  • Poland

 Full transposition measures communicated:

  • Bulgaria
  • Croatia
  • Denmark
  • Estonia
  • Finland
  • France
  • Greece
  • Hungary
  • Ireland
  • Italy
  • Latvia
  • Lithuania
  • Romania
  • Slovakia
  • Slovenia
  • Sweden

Commission’s enforcement action:

Infringement proceedings are pending against 17 Member States.

Infringement procedures launched by the Commission:

Due to the lack or delay of the notification of national transposition measures or their incompleteness, an infringement proceeding for non-communication of the national transposition measures is pending against:

  • Austria
  • Belgium
  • Cyprus
  • Czech Republic
  • Estonia
  • Finland
  • Germany
  • Greece
  • Latvia
  • Luxembourg
  • Malta
  • Netherlands
  • Poland
  • Portugal
  • Romania
  • Slovenia
  • Spain

Additional information

More information
Latest update

13 March 2025