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.
more news
25 February 26
Protection of minors: overview of national initiatives on banning access to social media
Our latest benchmark shows that an increasing number of European countries are discussing a potential social media ban on children.
23 February 26
The DNA explained: universal service to serve the same goals under a revised approach
Cullen International is issuing a series of analyses on different aspects of the Digital Networks Act (DNA) proposal. This report covers universal service.
20 February 26
Revised Cybersecurity Act (CSA2) - Changes to the EU cybersecurity certification framework
Cullen International published an analysis of the proposed changes to the EU cybersecurity certification framework under the draft Cybersecurity Act 2 (CSA2) delivered by the European Commission on 20 January 2026.