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 July 2025Adoption
- 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 (not in force until it is published in the Official Journal)
- 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 (not in force until it is published in the Official Journal)
- Summary of modifications
- Press release