Four EU member states (Belgium, Estonia, Greece and Poland) recently finalised their national transposition of the Corporate Sustainability Reporting Directive (CSRD).
Nine EU member states are still transposing the Corporate Sustainability Reporting Directive (CSRD), having missed the 6 July 2024 transposition deadline. The Commission has issued formal infringement notice letters to 17 member states for their failure to transpose the CSRD fully.
The CSRD requires all large companies to publish regular reports on their environmental and social impact activities. The directive defines a common reporting framework for non-financial data, which aims to ensure that businesses report reliable and comparable sustainability information.

Cullen International’s benchmark tracks the progress made by the 27 EU member states in transposing the CSRD.
For more information on the benchmark and Cullen's complete CSRD coverage, please click on “Access the full content” - or on “Request Access”, in case you are not subscribed to our Sustainability service.
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19 December 25
CSRD transposition: Belgium, Denmark, Finland and Slovenia transpose the “stop-the-clock” directive
Cullen International’s updated benchmark tracks the progress made by the 27 EU member states in transposing the CSRD and the related “stop-the-clock” directive.
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Our new Media benchmark shows if there are initiatives/rules in the selected countries which aim to put into application the EU Media Freedom Act (EMFA). If yes, it describes the scope of the main measures proposed. The benchmark also provides information on the next legislative or regulatory steps.