What are the deadlines for CSRD compliance?

The Corporate Sustainability Reporting Directive (CSRD) introduces sustainability reporting requirements in several phases, reflecting company size, listing status, and geographic location. The directive significantly expands the number of companies required to report according to the European Sustainability Reporting Standards (ESRS). To ensure smooth implementation, CSRD follows a structured timeline:

CSRD Reporting Deadlines (official EU timeline)

1. Financial year 2024 → Reports published in 2025

The first group of companies required to report under CSRD are arge public companies in the EU, with shares traded in the EU market and more than 500 employees. These organizations must apply the new rules for the 2024 financial year, with their first CSRD-compliant sustainability reports published in 2025.

2. Financial year 2025 → Reports published in 2026

The scope expands in the next phase. For the 2025 financial year (reports published in 2026), CSRD applies to all other large EU companies that meet at least two of the following thresholds: more than 250 employees, €50 million in turnover, or €25 million in total assets. This marks the most significant increase in the number of companies required to report sustainability information.

3. Financial year 2026 → Reports published in 2027

In the third stage, listed SMEs, excluding micro-enterprises, will be subject to CSRD for the 2026 financial year, with their reports published in 2027. These smaller listed companies may, however, benefit from transitional relief and opt out until 2028 if more time is needed to prepare.

4. Financial year 2028 → Reports published in 2029

Finally, starting with the 2028 financial year, non-EU companies generating more than €150 million in annual turnover within the EU and operating at least one EU branch or subsidiary must also comply. These companies are required to report sustainability information at the consolidated level, reflecting the increasing global reach of CSRD.

Why early preparation is essential

CSRD introduces high data granularity, value chain emissions (Scope 3), and mandatory third-party assurance. Companies that wait until the deadline risk facing:

• data gaps across suppliers,
• inconsistent reporting systems,
• costly last-minute consulting dependencies,
• increased audit findings or compliance risks.

Aligning data collection, controls, and reporting processes early reduces operational burden and ensures audit readiness.

How Sustamize helps companies meet CSRD deadlines

Sustamize supports organizations across all CSRD phases by offering:

• high-resolution, verified CO₂e data for Scope 1, 2, and 3 reporting
• automated PCF and emissions calculation tools
• standardized data structures aligned with ESRS and the GHG Protocol
• supplier data integration for value chain reporting
• workflows designed to support third-party assurance requirements

With sustamize, businesses can streamline their sustainability reporting, reduce manual work, and ensure they remain ahead of upcoming CSRD deadlines.

Ready to prepare for your CSRD reporting deadline?

Contact our team or request access to sustamize’s sustainability data and reporting tools to build a reliable, audit-ready CSRD framework.