--- title: "Corporate Sustainability Reporting Directive (CSRD): transposition and delegated acts" id: "2409" type: "post" slug: "corporate-sustainability-reporting-directive-csrd-transposition-and-delegated-acts" published_at: "2023-01-16T15:04:00+00:00" modified_at: "2026-02-19T18:14:20+00:00" url: "https://augustdeboustg.wpenginepowered.com/en/legal-article/corporate-sustainability-reporting-directive-csrd-transposition-and-delegated-acts/" markdown_url: "https://augustdeboustg.wpenginepowered.com/en/legal-article/corporate-sustainability-reporting-directive-csrd-transposition-and-delegated-acts.md" taxonomy_category: - "Legal Article" taxonomy_language: - "English" taxonomy_post_translations: - "pll_6980afdab5a17" taxonomy_tax_expertise: - "European Law" - "European Litigation" --- Menu Interagir avec notre IA Practice Areas (66) Transactional- [Artificial intelligence](https://augustdeboustg.wpenginepowered.com/en/expertise/artificial-intelligence/) - [Capital Markets](https://augustdeboustg.wpenginepowered.com/en/expertise/capital-markets/) - 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[Telecommunications & Digital Infrastructure](https://augustdeboustg.wpenginepowered.com/en/secteur/telecommunications-digital-infrastructure/) Cet article résumé en une minute avec l’IA It would be advisable to remain attentive to the progress on the corporate sustainability reporting directive (CSRD) published in the Official Journal of the European Union on December 16th, 2022 and for which **the deadline for transposition into domestic law is July 6th, 2024**. Its application will take place in 3 stages: as of the financial year beginning **January 1st, 2024** for companies already subject to the Non-financial reporting directive (NFRD); **January 1st, 2025** for large companies that are not presently subject to the NFRD; and **January 1st, 2026** for listed SMEs and some captive insurance undertakings. The CSRD directive should be the subject of a first series of **delegated acts by the Commission** by **June 30th, 2023**, and of a **second series by June 30th, 2024**, including the reporting standards for SMEs. This involves specifying the **content of the information the relevant companies will have to publish**. These delegated acts will be adopted on the basis of the draft detailed standards to be established by the EFRAG (European Financial Reporting Advisory Group). The Council and the Parliament will however need to be consulted on their opinions before the adoption of such delegated acts. It will be important to be aware of possible differences with the standards concomitantly developed by the ISSB (International Sustainability Standards Board). Share - Linkedin - Copy Link Cet article résumé en une minute avec l’IA ### Practice Area 2 - [European Law](https://augustdeboustg.wpenginepowered.com/en/tax-expertise/european-law/) - [European Litigation](https://augustdeboustg.wpenginepowered.com/en/tax-expertise/european-litigation/) ## Discover more content that might interest you News [19/02/26 European Law 0 min International Association – Belgian Constitutional Case Representation of an international association before the Belgian Constitutional Court, requesting a preliminary ruling from the CJEU on the interpretation of an EU directive. 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