Ropes & Gray Publishes Updated EU-Wide CSRD Transposition Tracker and Adds Significant New Content

Ropes & Gray – in conjunction with leading law firms across Europe – has once again updated its monthly CSRD Transposition Tracker. The Tracker describes Corporate Sustainability Reporting Directive transposition activity across the 27 EU member states and three EEA EFTA countries. This update includes information and developments as of August 31, 2024, as well as additional commentary from the participating law firms.

New to this update, the tracker also includes additional information regarding forward incorporation by reference by subsidiaries to consolidated parent company reports, translation requirements and publication requirements.

Countries continue to make progress towards implementation. So far, 14 countries have adopted legislation implementing the CSRD (at least in part), another eight have proposed legislation and two additional countries have held consultations.

Over the month of August, Bulgaria and Italy were the only new countries to adopt legislation transposing the CSRD. The count is now down to six countries that have not launched a consultation or introduced legislation (Austria, Belgium, Greece, Malta, Portugal and Iceland).

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