CSRD implementation: regional progress uneven as deadline draws near
As the 6 July 2024 deadline for implementation of the EU Corporate Sustainability Reporting Directive (EU) 2022/2464 (the "CSRD") approaches, a new landscape of reporting standards is beginning to take shape across Central and Eastern Europe ("CEE"). Three of the six countries in CEE (the Czech Republic, Hungary and Romania) adopted legislative acts in the beginning of 2024 that, at least partially, implement the CSRD into national legislation. The progress in Slovakia, Bulgaria and Croatia however has been slower.
Our third status update on the CSRD implementation in Bulgaria, Croatia, the Czech Republic, Hungary, Romania and Slovakia is available here.
For a comprehensive overview of the previous progress on CSRD transposition in the monitored states, we encourage readers to refer to our detailed updates from December 2023 and February 2024. These reports delve into the specifics of each country's legislative developments and provide valuable insights into the ongoing implementation process.
