Nachhaltigkeit
Nachhaltigkeit
6 February 2025

Accountancy Europe:
Overview of the Status of CSRD Implementation (Transposition Tracker)

On 24 January 2025, Accountancy Europe, the European umbrella organization of the auditing profession, published an overview of the status of implementation of the Corporate Sustainability Reporting Directive in Europe (CSRD Transposition Tracker). It includes, for example

  • information on national implementation,
  • links to national legal texts,
  • information on the number of companies affected,
  • country-specific features and
  • information on who is authorized to audit and the standards to be applied.

According to the information published by Accountancy Europe, as of January 6, 2025, a total of 20 member states of the EU or EEA have completed the implementation of the CSRD into their national legal systems.

Auditors or audit firms have been approved as auditors of sustainability reports in all member states, while independent assurance service providers have only been approved in three countries (Denmark, France and Lithuania) according to the publication by Accountancy Europe.

The implementation status of the CSRD in the respective national laws of the member states is also made transparent on the European Union's website.

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