CSRD enforcement timeline
Every key CSRD date — entry into force, transposition deadlines, phased provisions, and compliance milestones. 4 milestones tracked, sourced directly from EUR-Lex.
When does CSRD take effect?
CSRD (Directive (EU) 2022/2464) has 4 key enforcement milestones. 3 milestones have already passed; 1 milestone is upcoming. The next key date is 1 January 2028: CSRD reporting extends to non-EU (third-country) undertakings.
Next milestone: 1 January 2028 — 599 days away
Source: Directive (EU) 2022/2464 via EuroComply EU Regulation Deadlines dataset
Total milestones
4
In force
3
Upcoming
1
CSRD — complete milestone timeline
Directive (EU) 2022/2464 · Official text
CSRD reporting begins for large public-interest entities (PIEs)
Large public-interest entities already subject to NFRD (Non-Financial Reporting Directive) with >500 employees must report on FY2024 sustainability data in their 2025 annual reports.
Applies to: large public-interest entities with >500 employees already subject to NFRD (approx. 11,700 companies)
Penalty: Member State penalties; administrative measures; public statement of non-compliance
CSRD reporting extends to all large undertakings
Large undertakings (meeting 2 of 3: >250 employees, >€25M balance sheet, >€50M net turnover) not previously subject to NFRD must report on FY2025 sustainability data in 2026 reports.
Applies to: large EU undertakings not previously under NFRD (approx. 50,000 companies)
Penalty: Member State penalties
CSRD reporting extends to listed SMEs and small non-complex institutions
Listed SMEs (excluding microenterprises), small and non-complex credit institutions, and captive insurance undertakings must report on FY2026 data. SMEs may use simplified ESRS standards.
Applies to: listed SMEs, small non-complex credit institutions, captive insurance/reinsurance undertakings
Penalty: Member State penalties
CSRD reporting extends to non-EU (third-country) undertakings
Non-EU parent companies with EU net turnover exceeding €150M and at least one large EU subsidiary or EU-listed branch must report on their consolidated sustainability performance.
Applies to: non-EU undertakings with >€150M EU net turnover and material EU presence
Penalty: Member State penalties
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Check scope — freeFor informational purposes only. This is not legal advice — consult qualified legal counsel for advice specific to your situation. Dates reflect official EUR-Lex sources; verify with your national competent authority for jurisdiction-specific transposition dates.
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