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Corporate Sustainability Reporting Directive
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Label (English)
Label (German)
Effective from
Effective until
Country scope
Position
Applies from milestone
Adoption of the Directive amending the rules on corporate sustainability reporting.
Application begins for large public-interest undertakings and parent undertakings of large groups exceeding 500 employees.
Application starts for certain large companies and parent companies of large groups with more than 500 employees.
Deadline for adopting the first sustainability reporting standards and standards for third-country companies.
Deadline for Member States to transpose Articles 1 to 3.
Application starts for other large companies and parent companies of large groups.
Application starts for certain non-micro SMEs that are public-interest entities and for certain small non-complex institutions and captive insurance and reinsurance companies.
Application begins for listed SMEs, certain small and non-complex institutions, and captive insurance and reinsurance undertakings.
Application starts for certain small and medium-sized companies that are not micro-companies, and certain institutions and insurance companies.
Deadline for adopting sustainability reporting standards for small and medium-sized companies.
Deadline for adopting limited assurance standards for sustainability reporting.
Application starts for the provisions on sustainability reports concerning subsidiaries and branches of third-country companies.
Deadline for adopting reasonable assurance standards for sustainability reporting.
Expires at milestone
Adoption of the Directive amending the rules on corporate sustainability reporting.
Application begins for large public-interest undertakings and parent undertakings of large groups exceeding 500 employees.
Application starts for certain large companies and parent companies of large groups with more than 500 employees.
Deadline for adopting the first sustainability reporting standards and standards for third-country companies.
Deadline for Member States to transpose Articles 1 to 3.
Application starts for other large companies and parent companies of large groups.
Application starts for certain non-micro SMEs that are public-interest entities and for certain small non-complex institutions and captive insurance and reinsurance companies.
Application begins for listed SMEs, certain small and non-complex institutions, and captive insurance and reinsurance undertakings.
Application starts for certain small and medium-sized companies that are not micro-companies, and certain institutions and insurance companies.
Deadline for adopting sustainability reporting standards for small and medium-sized companies.
Deadline for adopting limited assurance standards for sustainability reporting.
Application starts for the provisions on sustainability reports concerning subsidiaries and branches of third-country companies.
Deadline for adopting reasonable assurance standards for sustainability reporting.
Withdrawn at
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Conditions
Condition
EU net revenue
>= 150000000 EUR
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