CSRD Reporting Timelines – When Does Your Company Need to Comply?

CSRD Reporting Timelines – When Does Your Company Need to Comply?

4/9/2025
CSRD Reporting Timelines – When Does Your Company Need to Comply?














Do you know your CSRD compliance deadline?
Companies that start preparing ahead of their reporting year will have a smoother transition to CSRD compliance. Follow our series for expert insights!

  1. CSRD Implementation Timeline – Who Reports When?

Reporting Year

Companies Affected

First CSRD Report Due

2024

(FY 2023)

Companies already under NFRD (Large EU Public-Interest Entities with 500+ employees)

2025

2025

(FY 2024)

Large EU companies meeting 2 of 3 criteria: - €40M+ turnover - €20M+ total assets - 250+ employees

2026

2026

(FY 2025)

Listed SMEs, small & non-complex credit institutions, and captive insurance companies

2027

2028

(FY 2027)

Non-EU companies with €150M+ revenue in the EU & an EU branch/subsidiary

2029

2. Key Takeaways for Businesses

  • Larger companies must comply first, with SMEs and non-EU entities following in later years.
  • Early preparation is essential, especially for companies needing third-party assurance.
  • Non-EU companies with EU operations should start assessing their reporting obligations now.

3. How to Prepare for Your CSRD Deadline?

  • Assess Your Compliance Date – Identify which phase applies to your company.
  • Prepare ESG Data Collection & Internal Controls – Ensure reliable sustainability data tracking.
  • Engage with Assurance Providers – Start discussions on third-party verification.
  • Train Key Stakeholders – Educate finance, sustainability, and legal teams on reporting standards.

Coming Next Week: CSRD Sector-Specific Standards – How Reporting Requirements Vary by Industry, CSRD does not take a one-size-fits-all approach. Next week, we’ll explore how sustainability reporting differs across industries, with tailored ESG disclosure requirements.


Contact Us

Binit shah
Binit Shah
Partner, Taxation & Technology
Rakesh Kumar
Rakesh Kumar Dhoot
Director
Innovation and Transformation