The Directive on corporate sustainability reporting (CSRD) empowers the Commission to adopt delegated and implementing acts to specify how competent authorities and market participants shall comply with the obligations laid down in the directive.
Latest
- 11 September 2025End of scrutiny period
The scrutiny period for this delegated act and its annex expired on 11 September 2025 with no objections being expressed by the European Parliament or the Council. The text as adopted by the Commission on 11 July 2025 is therefore to be considered as final. It will enter into force following its publication in the Official Journal, which is scheduled for mid‑November 2025.
- Press release
- Commission Delegated Regulation amending Delegated Regulation (EU) 2023/2772 as regards the postponement of the date of application of the disclosure requirements for certain undertakings
- Annex to the Commission Delegated Regulation amending Delegated Regulation (EU) 2023/2772 as regards the postponement of the date of application of the disclosure requirements for certain undertakings
- Summary of modifications
- Press release