Corporate Sustainability Reporting Directive
Die CSRD erweitert die Pflicht zur Nachhaltigkeitsberichterstattung auf große Unternehmen und börsennotierte KMU. Berichte müssen nach den European Sustainability Reporting Standards Umwelt-, Sozial- und Governance-Themen abdecken und extern geprüft werden.
Free EU Compliance CheckerWhat does CSRD require and when does it apply?
CSRD applies to Large Companies (250+ employees or €40M+ revenue) and Listed SMEs organisations across all EU member states. The key deadline is Phased: large PIEs from FY2024; other large undertakings from FY2025 (Omnibus deferral may apply); listed SMEs from FY2026 (Omnibus deferral likely — verify current dates). Non-compliance carries a maximum penalty of Per member state (audit-based enforcement). Core obligations include report against esrs environmental standards and disclose social and workforce data.
- Report against ESRS environmental standards
- Disclose social and workforce data
- Report governance and anti-corruption
- Obtain third-party assurance on reports
- Report on value chain impacts (phased)
| Deadline | Phased: large PIEs from FY2024; other large undertakings from FY2025 (Omnibus deferral may apply); listed SMEs from FY2026 (Omnibus deferral likely — verify current dates) |
| Max fine | Per member state (audit-based enforcement) |
| Primary sectors | Large Companies (250+ employees or €40M+ revenue), Listed SMEs, Financial Services |
CSRD: Per member state (audit-based enforcement) max fine
CSRD applies to Large Companies (250+ employees or €40M+ revenue) and Listed SMEs organisations in all EU member states. Key deadline: Phased: large PIEs from FY2024; other large undertakings from FY2025 (Omnibus deferral may apply); listed SMEs from FY2026 (Omnibus deferral likely — verify current dates).
Source: Official Journal of the European Union — Corporate Sustainability Reporting Directive
Who does CSRD apply to?
Betroffen sind große Unternehmen, bestimmte börsennotierte KMU und schrittweise weitere Unternehmensgruppen nach EU- und nationalen Schwellenwerten.
- Nach ESRS-Standards berichten
- Umwelt-, Sozial- und Governance-Daten offenlegen
- Externe Prüfung bzw. Assurance vorbereiten
- Wertschöpfungskettenauswirkungen schrittweise erfassen
What are the penalties for CSRD non-compliance?
Durchsetzung und Sanktionen erfolgen national, häufig über Berichts-, Prüfungs- und Gesellschaftsrechtsmechanismen.
| Maximum fine | Penalties set by national law; reporting non-compliance may trigger statutory audit qualifications and securities-regulator action |
When does CSRD apply?
Die Anwendung erfolgt gestaffelt: große Unternehmen ab Geschäftsjahr 2024, börsennotierte KMU später ab Geschäftsjahr 2026.
- 2023-01-05 — Entry into force
- 2024-01-01 — First reporting year (FY2024) for large public-interest entities (NFRD predecessors)
- 2025-01-01 — First reporting year for other large undertakings (subject to Omnibus 2-year deferral)
- 2026-01-01 — First reporting year for listed SMEs (LSME standard) — subject to Omnibus 2-year deferral
- 2028-01-01 — First reporting year for certain non-EU groups
Erste Berichtsphase für große Unternehmen unter der CSRD.
Richtlinie (EU) 2022/2464 — EUR-Lex
Phased: large PIEs from FY2024; other large undertakings from FY2025 (Omnibus deferral may apply); listed SMEs from FY2026 (Omnibus deferral likely — verify current dates)
Per member state (audit-based enforcement)
Large Companies (250+ employees or €40M+ revenue), Listed SMEs, Financial Services
Erste Berichtsphase für große Unternehmen unter der CSRD.
Richtlinie (EU) 2022/2464 — EUR-Lex
| Official name | Directive (EU) 2022/2464 of the European Parliament and of the Council as regards corporate sustainability reporting |
| Reg. No. | (EU) 2022/2464 |
| CELEX | 32022L2464 |
| Type | directive |
| In force | 2023-01-05 |
| Applies from | 2024-01-01 |
| Transposition | 2024-07-06 |
| Max fine | Penalties set by national law; reporting non-compliance may trigger statutory audit qualifications and securities-regulator action |
| Authorities | National competent authorities (securities regulators for listed undertakings) (member-state) ESMA — coordinating role for listed companies (EU) EFRAG — sets the ESRS standards (EU) |
| Source | (EU) 2022/2464 — EUR-Lex Official Journal |
How do I comply with CSRD?
- Report against ESRS environmental standards
- Disclose social and workforce data
- Report governance and anti-corruption
- Obtain third-party assurance on reports
- Report on value chain impacts (phased)
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Penalties & Fines
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Deadline Timeline
Key milestones, implementation phases, and country-specific deadlines and phased rollout dates.
Industry Guides
Sector-specific CSRD guidance for SaaS, fintech, healthcare, and other affected industries.
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For informational purposes only. This is not legal advice — consult qualified legal counsel.
Last verified: · Source: EUR-Lex 32022L2464 · Editorial policy