Verified 13 October 2026 · updated monthly
Corporate Sustainability Reporting Directive (European Union) is currently amended. The next statutory date is 1 January 2027, when revised scope applies takes effect, and every date below is verified against primary sources.
Directive entered into force across the European Union.
Stop-the-clock directive postponed waves two and three by two years.
First wave of CSRD-aligned reports published by the largest listed companies.
Political agreement raised the threshold to 1,000 employees and removed the listed SME wave.
Omnibus I published; member states transpose the CSRD provisions by 19 March 2027.
Commission adopted the simplified reporting standards and the voluntary standard, including the value chain cap protecting smaller suppliers.
Revised standards published in the Official Journal after the scrutiny period ended without objection.
Ahead
Revised standards enter into force.
Ahead
Revised scope and simplified standards apply for financial years starting on or after this date.
The first compliance date for the Corporate Sustainability Reporting Directive is FY2027 under the revised scope; wave one reporting since 2025. The next statutory step on the calendar is 1 January 2027.
As of 13 October 2026, the Corporate Sustainability Reporting Directive is amended in European Union. The EU sustainability reporting regime requiring double materiality disclosure, now substantially narrowed by the 2025 simplification omnibus.
Recorded that the revised standards cleared scrutiny, were published on 21 September 2026 and enter into force on 10 November 2026. That revision was logged in October 2026 on the hredd.org tracker.
Tracker revisions, logged openly
October 2026 Recorded that the revised standards cleared scrutiny, were published on 21 September 2026 and enter into force on 10 November 2026.
September 2026 Added the simplified reporting standards adopted on 3 July 2026 and the value chain cap; scope thresholds stated precisely.
May 2026 Entry updated to reflect the revised thresholds and the delayed reporting calendar.
Sources for every date live on the full tracker entry · movement lands in the monthly digest first