Planned adoption of second set of standards (SME and sector-specific)
June 2026
Large undertakings currently not in scope for NFRD report in 2026 on 2025 data
2026
Undertakings already in scope of the NFRD report in 2025 on 2024 data
2025
CSRD (Directive EU 2022/2464) published in EU Official Journal
December 2022
Handover of first set of ESRS from EFRAG to EC and adoption of CSRD Proposal by EU Parliament and Council
November 2022
Consultation period of ESRS
May –
August 2022
Publication of Draft ESRS by EFRAG
March – April 2022
Publication of CSRD Proposal by EU Commission
June
2021
Adoption of first set of standards by EU Commission
July
2023
Listed SMEs report in 2027 on 2026 data
2027
Large non-EU undertakings with net turnover >€150 million and at least one subsidiary based in the EU to report in 2029 on 2028 data
2029