Belgium

Status of transposition: Not transposed as yet. One draft text has been shared with stakeholders and has been updated following feedback from such stakeholders.

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 1 May 2024.

Bulgaria

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

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

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

Czech Republic

Status of transposition: Not fully transposed yet. Transposition will be in two phases; the first phase of transposition relating to companies subject to NFRD has been completed; the second phase (the legislative proposal) is awaiting governmental approval).

Is there any goldplating in respect of:

Scope of application? Yes (in respect of first phase); No (in respect of second phase)

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

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

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

Is there any other goldplating? No (in respect of first phase); No (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 1 May 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 1 May 2024.

Germany

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

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 1 May 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 1 May 2024.

The Netherlands

Status of transposition: Not transposed as yet. Draft texts were published on 20 November 2023.

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 1 May 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 1 May 2024.

Italy

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

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 1 May 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 or Melina Perera to talk about developments in Luxembourg

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

Sweden

Status of transposition: Not transposed as yet. A draft law has been submitted to the Riksdag and will be voted on 29 May 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? Uncertain at this stage

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

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