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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26 March 26
What are New Competition Tools and who wields them?
Our new benchmark surveys which European countries have introduced so-called new competition tools (NCTs), also known as market investigation powers. NCTs enable competition authorities to intervene in markets without establishing an infringement of antitrust rules.
25 March 26
Measures to improve cost transparency for telecoms consumers in Europe
Cullen International’s latest benchmark shows measures in place in 13 European countries to ensure that end users are aware of their consumption behaviour and protected against bill shock.
24 March 26
Middle East tightens oversight of IoT connectivity as roaming and licensing frameworks evolve
Cullen International’s latest analysis shows that, while some MENA countries allow IoT connectivity through cross-border roaming arrangements, others increasingly rely on telecommunications licensing frameworks and identity verification requirements to regulate connected devices.