More than half of 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.
Despite adopting a transposition law, the Czech Republic, Finland and Romania were among the recipients of the letters. The Commission considered their transposition efforts to have been incomplete.
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 new 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.
more news
30 October 25
Environmental powers of European telecommunications authorities
This Cullen International report presents data on the current environmental powers of telecommunications NRAs, their main challenges regarding environmental sustainability and their current sustainability priorities.
29 October 25
To Space and beyond – part II: Regulating and licensing the terrestrial part of satellite systems in the Americas
Our new satellite benchmark on requirements for fixed earth stations licensing in the Americas summarises the key regulatory procedures and identifies the relevant government authorities.
27 October 25
Global trends in cloud regulation
Our latest Global Trends benchmark provides key insights on current practices in each of 14 jurisdictions around the world on: (1) data localization requirements, (2) cross-border personal data transfers, including across specified sectors, and (3) the main rules applicable to data centres and cloud service providers.