CSRD entered into force on 5 January 2023

After the Corporate Sustainability Reporting Directive – CSRD, 2022/2464/EU was published in the Official Journal of the European Union on 16 December 2022, it entered into force on 5 January 2023. The previous CSR Directive (Directive 2014/95/EU) has therefore been replaced.

Among others, the CSRD amends the Accounting Directive (Directive 2013/34/EU), the Transparency Directive (Directive 2004/109) and the Audit Directive (Directive 2006/43/EC). The member states must transpose the directive into national legislation by 6 July 2024 at the latest.

WPK Reading Version

As a special service, the WPK has made a reading version of the CSRD in track changes mode available in its sustainability compass, as well as the published version of the directive text (in German).