Tidslinje

eu:csrd

act: csrd
jurisdiction: eu
dated
relative_deadlines
status_today.date: 2026-10-11
status_today.in_application: true
applies_from.date: 2024-07-06
applies_from.kind: transposition
applies_from.provision: CSRD art. 5
applies_from.source_url: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L2464
applies_from.note: First reports for financial year 2024 (large public-interest entities). Directive (EU) 2025/794 postpones the second and third waves by two years. Further amendments under the Omnibus package are pending.
links.exceptions: https://legal.exploreworldai.com/api/public/v1/obj/exception/eu:csrd
links.outcome_pattern: https://legal.exploreworldai.com/api/public/v1/obj/outcome_pattern/eu:csrd
links.obligations

Source: NovaCopilot.