# Corporate Sustainability Reporting Directive – CSRD

Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting

- Status: In force
- Legal order: European Union
- Legal area: Sustainability reporting
- OJ L 322, 16.12.2022, p. 15, as amended (Directive 2025/794, Directive 2026/470)
- Business profile: Mining, Smelting, Semi-fabrication, Recycling, Product manufacturers

## In brief

Reporting of environmental impacts (emissions, resources, circular economy) in the management report in accordance with the ESRS, with assurance; following Omnibus I the scope has been limited to the largest undertakings.

## Key obligations

- Group I (former NFRD) – reporting for financial years 2024–2026 (Art. 5(2), first subparagraph, point (a))
- From financial years 2027 – undertakings and groups with > 1,000 employees and > EUR 450 million net turnover (Art. 5(2), first subparagraph, point (b))
- Option to exempt Group I undertakings below the new thresholds for 2025–2026 (Art. 5(2), fifth subparagraph)
- Stop-the-clock: two-year postponement of the obligations of Groups II and III (Directive 2025/794, Art. 1)

## Competent authority

In PL – registry court (National Court Register, KRS), Polish Financial Supervision Authority (KNF) for issuers, Polish Agency for Audit Oversight (PANA) for the supervision of assurance

## Penalties

Laid down by national law (in PL Arts 77 and 79 of the Accounting Act).

## Entry into force

05.01.2023

## Application

financial years 2024–2026 – Group I; from 1.01.2027 – undertakings with > 1,000 employees and > EUR 450 million net turnover

## Key dates

- 17.04.2025: Entry into force of Directive 2025/794 (stop-the-clock)
- 01.01.2027: Start of the financial years with the new personal scope
- 19.03.2027: Transposition deadline for Arts 1–3 of Directive 2026/470

## Related acts

- [Omnibus I – change in the scope of the CSRD and CSDDD (Directive 2026/470)](https://igmnir.org/dane/prawo/en/eu-omnibus-i/)
- [European Sustainability Reporting Standards (ESRS)](https://igmnir.org/dane/prawo/en/eu-esrs/)
- [EU Taxonomy (Regulation 2020/852) and simplification 2026/73](https://igmnir.org/dane/prawo/en/eu-taksonomia/)
- [Accounting Act – sustainability reporting](https://igmnir.org/dane/prawo/en/pl-rachunkowosc-csrd/)

## Official sources

- [Text of the act](https://eur-lex.europa.eu/eli/dir/2022/2464/oj/pol)
- [Directive (EU) 2025/794 – EUR-Lex](https://eur-lex.europa.eu/eli/dir/2025/794/oj/pol)
- [Directive (EU) 2026/470 – Art. 3](https://eur-lex.europa.eu/eli/dir/2026/470/oj/pol)

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Register as of: 22.10.2026. The official text of the act prevails. IGMNiR. On the website: https://igmnir.org/en/law/#akt-eu-csrd