What is the timeline of the CSRD and the ESRS?

On the 5th of January 2023, the CSRD entered into force. On the 31th of July 2023, the first set of ESRS was adopted as delegated acts.

On 26 February 2025 the European Commission published the omnibus proposal, which includes proposals to amend certain aspects of the CSRD, the Corporate Sustainability Due Diligence Directive (CSDDD) and the EU Taxonomy. The omnibus proposal has now been submitted to the European Parliament and the Council for their consideration and approval. In the omnibus proposal the European Commission proposes, among other things, to revise the first set of ESRS, exempt large companies with fewer than 1,000 employees and listed SMEs from the reporting obligation and refrain from developing sector-specific reporting standards.

It is still unclear when the European legislative process will be completed and what the impact on the CSRD and ESRS will be. The conversion into Dutch law has not been completed at the time of writing and it is still unclear when the implementation process will be final.

More information:

Reference is made to question 'How will the CSRD be implemented in Dutch law?'.

Questions CSRD & ESRS

Do you have questions about the CSRD, ESRS or are you missing a question in this list? Send us an e-mail and we will contact you as soon as possible. For technical questions, EFRAG has set up an ESRS Q&A platform (latest release of technical explanations: December 2024). Here you can submit a question, and also find answers to previously asked questions.

Questions regarding individual facts or circumstances will not be answered through these channels. For such questions, we recommend that you contact an advisor such as your company accountant.

Disclaimer

The SER and the DASB have put this questions and answers document together based on publicly available information at the time of publication. Although these questions have been answered with the utmost care, users of this document cannot be given any guarantees relating to the accuracy, topicality and completeness of the information displayed. The SER, the DASB and other parties related to this document cannot be held liable for the consequences of the use of the information from this document. This document does not represent the view of (EFRAG) or the European Commission, nor the SER or DASB.

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