The first wave of CSRD reporting will begin in 2025, covering fiscal year 2024 for large public-interest entities, including listed companies, banks, and insurance companies. These organisations are required to be ready with their sustainability reports by then.

Following the initial phase, other large companies and non-EU companies with significant operations in the EU will need to comply by 2026, covering fiscal year 2025.

Listed small and medium-sized enterprises (SMEs) will be the last to come under the directive, with reporting starting in 2027, covering fiscal year 2026.

These deadlines underscore the importance of early preparation to ensure compliance.

See below for a full time on CSRD dates.

Companies should start assessing their current reporting capabilities and begin aligning with CSRD requirements well ahead of these deadlines.

Early preparation will allow for a smoother transition and avoid any last-minute rush that could lead to non-compliance.

For a more detailed timeline and guidance, download our free CSRD reporting guide here.