The first reporting cycle began in 2024 for large companies, with gradual expansion to more businesses.
CSRD implementation follows a phased approach. Large companies already subject to NFRD must begin reporting in 2024, while other large EU businesses will follow in subsequent years. Listed SMEs will have to comply starting in 2026, though they may receive transitional relief. Non-EU companies with significant business in the EU must also comply by 2028. To avoid last-minute compliance challenges, businesses should start aligning their data collection and reporting processes now. sustamize provides end-to-end sustainability data management tools, helping companies stay ahead of regulatory deadlines.