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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 an update on the current status of CSRD implementation and highlights any additional requirements introduced by member states.

Read the briefing

Sarah Ries-Coward photo

Sarah Ries-Coward

Partner, London

Sarah Ries-Coward
Silke Goldberg photo

Silke Goldberg

Partner, London

Silke Goldberg
Heike Schmitz photo

Heike Schmitz

Partner, Co-Head ESG EMEA, Germany

Heike Schmitz
Iria Calviño photo

Iria Calviño

Partner, Madrid

Iria Calviño
Leonie Timmers photo

Leonie Timmers

Senior Associate, Madrid

Leonie Timmers
Rebecca Chin photo

Rebecca Chin

Senior Associate, London

Rebecca Chin
Ernst Müller photo

Ernst Müller

Director, Johannesburg

Ernst Müller

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Sarah Ries-Coward photo

Sarah Ries-Coward

Partner, London

Sarah Ries-Coward
Silke Goldberg photo

Silke Goldberg

Partner, London

Silke Goldberg
Heike Schmitz photo

Heike Schmitz

Partner, Co-Head ESG EMEA, Germany

Heike Schmitz
Iria Calviño photo

Iria Calviño

Partner, Madrid

Iria Calviño
Leonie Timmers photo

Leonie Timmers

Senior Associate, Madrid

Leonie Timmers
Rebecca Chin photo

Rebecca Chin

Senior Associate, London

Rebecca Chin
Ernst Müller photo

Ernst Müller

Director, Johannesburg

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