Belgium

Status of transposition: Not transposed as yet. A draft law providing for a partial implementation has been submitted to the Council of State for review.

Is there any goldplating in respect of:

Scope of application? No

Scope and content of reporting? No 

Assurance of sustainability reporting? No 

Additional transitional provisions? No 

Is there any other goldplating? No 

Contact David Ballegeer and Tom Cobbaert to talk about developments in Belgium.

This information was last checked and updated on 5 July 2024.

Bulgaria

Status of transposition: Not transposed as yet. Draft legislation subjected to public consultation, now awaiting to be submitted to the Bulgarian Parliament.

Contact Jan Lehký at Kinstellar to talk about developments in Bulgaria.

This information was last checked and updated on 4 July 2024.

Croatia

Status of transpositionThe Croatian Parliament approved the urgent procedure for the adoption of legislation on June 27th. The Accounting Act, the Audit Act and the Capital Markets Act are all scheduled to be voted on and adopted by the Croatian Parliament on July 4th. Considering the deadline for the transposition of the CSRD, we can expect the aforementioned acts to be adopted on either July 4th or July 5th

Contact Jan Lehký at Kinstellar to talk about developments in Croatia.

This information was last checked and updated on 4 July 2024.

Czech Republic

Status of transposition: Not fully transposed yet (two phase transposition) ; First phase of transposition relating to companies subject to NFRD. - Second phase of transposition will be now implemented through amendment of existing Accounting Act and Act on Auditors with effective date on 1 January 2025 (legislative proposal in intergovernmental commentary procedure stage) The adoption of a new accounting law is still under way but is expected to be delayed (legislative proposal in governmental stage awaiting governmental approval)

Is there any goldplating in respect of:

Scope of application? Yes (in respect of first phase); TBC (in respect of second phase)

Scope and content of reporting? No (in respect of first phase); TBC (in respect of second phase)  

Assurance of sustainability reporting? No (in respect of first phase); TBC (in respect of second phase)

Additional transitional provisions? No (in respect of first phase); TBC (in respect of second phase)

Is there any other goldplating? No (in respect of first phase); TBC (in respect of second phase)

Contact Jan Lehký at Kinstellar to talk about developments in the Czech Republic.

This information was last checked and updated on 4 July 2024.

France

Status of transposition: Almost fully transposed

Is there any goldplating in respect of:

Scope of application? Yes 

Scope and content of reporting? No 

Assurance of sustainability reporting? No 

Additional transitional provisions? Yes 

Is there any other goldplating? Yes 

Read this for more on detail on the French transposition: France is the first member state to transpose CSRD.

Contact Ngoc-Hong Ma and Emilie Rochat to talk about developments in France.

This information was last checked and updated on 3 June 2024.

Germany

Status of transposition: Not transposed as yet. First draft legislation has been published. 

Is there any goldplating in respect of:

Scope of application? Yes

Scope and content of reporting? No

Assurance of sustainability reporting? No

Additional transitional provisions? No

Is there any other goldplating? No

Contact Julia Macdonald, Julia Grothaus and Mareike Weidemann to talk about developments in Germany.

This information was last checked and updated on 3 July 2024.

Greece

Status of transposition: Not transposed as yet. It is understood that the relevant committee has completed its work and submitted the draft law to the Ministry, which then has the option of either publishing it for a quick consultation process (more likely) or directly presenting it to Parliament. The draft has not yet been made public.

Contact Michael Tsibris, Effie Papakonstantinou or Giannis Koumettis of Souriadakis Tsibris who are kindly providing updates on CSRD transposition developments in Greece.

This information was last checked and updated on 3 July 2024.

Hungary

Status of transposition: Partial transposition (the specific rules have not yet been transposed).

Is there any goldplating in respect of:

Scope of application? Yes 

Scope and content of reporting? Yes 

Assurance of sustainability reporting? Yes 

Additional transitional provisions? Yes

Is there any other goldplating? Yes 

Contact Jan Lehký at Kinstellar to talk about developments in the Czech Republic.

This information was last checked and updated on 4 July 2024.

Ireland

Status of transposition: Not transposed as yet, however the policy response to the consultation has been published.

Is there any goldplating in respect of:

  Scope of application? No

  Scope and content of reporting? No

  Assurance of sustainability reporting? Yes

  Additional transitional provisions? Uncertain at present

Is there any other goldplating? Uncertain at present

Contact Jill Shaw, Patrick Brandt or Rachel Hanley at A&L Goodbody LLP who are kindly providing updates on CSRD transposition in Ireland.

This information was last checked and updated on 4 July 2024.

Italy

Status of transposition: Not transposed as yet. A draft law was submitted to the Italian Parliament on 10 June 2024 and is presently undergoing the parliamentary procedures in Italy.

Is there any goldplating in respect of:

Scope of application? Yes

Scope and content of reporting? No 

Assurance of sustainability reporting? No

Additional transitional provisions? No

Is there any other goldplating? No 

Contact Anna Ferraresso and Samuele Manfredo Pio to talk about developments in Italy.

This information was last checked and updated on 5 July 2024.

Luxembourg

Status of transposition: Not transposed as yet. A draft law has been filed before the Luxembourg parliament (Chambre des Députés) on 29 March 2024 and will go through the Luxembourg parliamentary procedure.

Confirmation regarding goldplating to follow.

Contact Silke Bernard, Rémy Bonneau, Melina Perera or Marie Arnaud-Rio to talk about developments in Luxembourg

This information was last checked and updated on 1 May 2024.

The Netherlands

Status of transposition: Not transposed as yet. Revised draft texts were published on 12 and 28 June 2024. Earlier, the Dutch Government has mentioned announced that implementation will be delayed. The revised draft implementation Act has been submitted to the Council of State for advice.

Is there any goldplating in respect of:

Scope of application? No 

Scope and content of reporting? No 

Assurance of sustainability reporting? No 

Additional transitional provisions? No 

Is there any other goldplating? No 

Contact Xu Wang to talk about developments in the Netherlands.

This information was last checked and updated on 8 July 2024.

Poland

Status of transposition: Not transposed as yet. Draft act was published on 19 April 2024 and is now under public consultation. Formal adoption is expected by Parliament by Q2 2024.

Is there any goldplating in respect of:

Scope of application? No

Scope and content of reporting? No 

Assurance of sustainability reporting? No 

Additional transitional provisions? No 

Is there any other goldplating? No

Contact Wojciech Kobylinski or Piotr Zbyszyński to talk about developments in Poland.

This information was last checked and updated on 3 June 2024.

Portugal

Status of transposition: Not transposed as yet. Nothing has been published.

Contact Gonçalo Veiga de Macedo, Vera Ferreira de Lima, Mariana Serra Baptista or Maria de Athayde Tavares to talk about developments in Portugal.

This information was last checked and updated on 26 June 2024.

Romania

Status of transposition: Transposed

Is there any goldplating in respect of:

Scope of application? Yes 

Scope and content of reporting? No

Assurance of sustainability reporting? No

Additional transitional provisions? No

Is there any other goldplating? No

Contact Jan Lehký at Kinstellar to talk about developments in Romania.

This information was last checked and updated on 4 July 2024.

Slovakia

Status of transposition: Transposed. Amendment to the Accounting Act as well as other laws transposing the CSRD into Slovak law was approved on 24 April 2024; effective as of 1st June 2024. 

Scope of application? Yes

Scope and content of reporting? No

Assurance of sustainability reporting? No

Additional transitional provisions? No

Is there any other goldplating? No

Contact Jan Lehký at Kinstellar to talk about developments in Slovakia

This information was last checked and updated on 4 July 2024.

Spain

Status of transposition: Not transposed as yet. A draft law has been published.

Is there any goldplating in respect of:

Scope of application? No 

Scope and content of reporting? Yes

Assurance of sustainability reporting? No 

Additional transitional provisions? No 

Is there any other goldplating? Yes

Contact Paloma Fierro and Antonio Camara to talk about developments in Spain.

This information was last checked and updated on 26 June 2024.

Sweden

Status of transposition: Transposed Final draft law was approved on 29 May 2024 effective as of 1 July 2024.

Is there any goldplating in respect of:

Scope of application? Yes 

Scope and content of reporting? No 

Assurance of sustainability reporting? No 

Additional transitional provisions? No 

Is there any other goldplating? No 

Contact Adam Wahlén Winqvist and Emma Josefsson to talk about developments in Sweden.

This information was last checked and updated on 5 July 2024.