Who created the CSRD and what is its status?

The Corporate Sustainability Reporting Directive (CSRD) is a European Directive originating from the European legislator. The CSRD was published in the Official Journal in December 2022 and entered into force on 5 January 2023. From that moment, national legislators from EU Member States, such as the Dutch legislator, had 18 months (until July 2024) to transpose the CSRD into national law (implementation period). The Netherlands has not met the implementation deadline. It is not yet clear when the CSRD will be transposed into Dutch law.

At the beginning of 2026, the CSRD was simplified as a result of the Omnibus proposals of the European Commission. These changes must also be implemented in national law.

Question Amendments to the CSRD through the Omnibus proposals provides more information on the content of these proposals and the amendments to the CSRD.

More information:

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

Questions CSRD & ESRS

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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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