The Corporate Sustainability Reporting Directive (CSRD) updates the EU’s sustainability reporting framework, expanding the Non-Financial Reporting Directive (NFRD). It requires more companies to disclose detailed sustainability information through the European Sustainability Reporting Standards (ESRS). The deadline for transposing CSRD into national law was 6 July 2024, with the flexibility for member states to add additional requirements.
 
This briefing provides a further update on the current status of CSRD implementation and highlights any additional requirements introduced by member states.

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Dr Silke Goldberg photo

Dr Silke Goldberg

Partner, London, Israel Group , Nordic Group and Ukraine Group

Rebecca Chin photo

Rebecca Chin

Senior Associate, London

Ernst Müller photo

Ernst Müller

Director, Johannesburg

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Key contacts

Dr Silke Goldberg photo

Dr Silke Goldberg

Partner, London, Israel Group , Nordic Group and Ukraine Group

Rebecca Chin photo

Rebecca Chin

Senior Associate, London

Ernst Müller photo

Ernst Müller

Director, Johannesburg

Impact investment Sarah Ries-Coward Dr Silke Goldberg Heike Schmitz Iria Calviño Leonie Timmers Rebecca Chin Ernst Müller