An Update on EU CSRD Transposition – Where Do Things Stand?

Ropes & Gray – in conjunction with leading law firms across Europe – has once again updated its monthly CSRD Transposition Tracker. The updated tracker is available here.

The Tracker describes Corporate Sustainability Reporting Directive transposition activity across the 27 EU member states and 3 EEA EFTA countries. This update includes information and developments as of October 31, 2024, as well as additional commentary from the participating law firms. It also includes information regarding forward incorporation by reference by subsidiaries to consolidated parent company reports, translation requirements and publication requirements.

So far, 15 countries have adopted legislation implementing the CSRD (at least in part), another nine have proposed legislation and one additional country has held a consultation. Since our last monthly update, Belgium and Poland have introduced implementing legislation.

The count is now down to five countries that have not launched a consultation or introduced legislation: Austria, Greece, Malta, Portugal, and Iceland.

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