The CSRD will be phased in gradually:
2024: Companies already subject to non-financial reporting requirements will need to comply with CSRD for reports published in 2025.
2025: Large companies that were not previously subject to non-financial reporting will need to comply with CSRD for reports published in 2026.
2026: Listed SMEs, small and non-complex credit institutions, and captive insurance undertakings will need to comply with CSRD for reports published in 2027.