Current CSRD implementation timeline Source: ING research Although the CSRD's future is uncertain due to the Omnibus package, we believe examining the inaugural CSRD disclosures is worthwhile.

It establishes a harmonised EU-wide framework that will require many companies to make detailed annual disclosures on ESG matters. Ireland transposed the CSRD into national law on 6 July 2024. While ...

Speaker Emerita Melissa Hortman, DFL-Brooklyn Park, and Senate Majority Leader Erin Murphy, DFL-St. Paul, talk special session and work left for the Minnesota Legislature on Wednesday, June 4, 2025.

Leverage CSRD reporting as a strategic tool: View this as an opportunity to go beyond the minimum requirements and integrate sustainability reporting into your overall business strategy.

In addition to the paring back of companies subject to CSRD reporting, the package also proposes adjusting the timeline for compliance with the directive’s reporting requirements. “Wave II” entities, ...

Download the Workiva Research Report: CSRD Year One in Review This exclusive research paper from Workiva uncovers how Wave 1 companies addressed the Corporate Sustainability Reporting Directive (CSRD) ...

In response to recent calls for reducing the bureaucratic burden on European companies, Ursula von der Leyen, president of the European Commission, recently announced the consolidation of the EU’s ...

The recent EU Omnibus package may propose to ease the reporting burden for companies in the EU, but many headlines have in fact triggered uncertainty and alarm.

EU proposes significant changes to sustainable finance regulatory framework The European Commission has published its proposals to amend the Corporate Sustainability Reporting Directive (CSRD ...

This is causing some confusion in the marketplace and has been a source of criticism. Implementation of the CSRD is a phased-in approach, with a rolling timeline (see figure 1). Companies already ...

The CS3D, adopted in 2024, but which has not yet been implemented, acts as a complementary framework to the CSRD and EU Taxonomy. It imposes a due diligence duty on in scope companies to identify and ...