Are the requirements of CSRD transposed? If yes, what was the implementation date and what is the name of the legislation?
Yes, in principle. The transposing legislation implements the core CSRD obligations, including reporting on environmental, social and governance factors, subject to the scope, assurance and enforcement provisions described below. Transposed through Legislative Decree No. 125 of September 6, 2024, entered into force in September 2024 implementing Directive 2022/2464/EU. The Stop-the-Clock Directive was transposed through a law of August 9, 2025.
Has the local legislation extended the scope of the CSRD, by adding any additional requirements or going beyond the Directive in any way?
No.
How does the transposition affect different types of companies? Are there specific provisions for different sizes or types of companies, such as SMEs versus large enterprises?
from January 1, 2026, for the financial year 2025:
- large undertakings other than those referred to above.
- parent companies of a large group
from January 1, 2027, for the financial year 2026:
- Listed SMEs (excluding micro-enterprises).
- small and non-complex credit institutions.
- captive insurance and reinsurance companies.
from January 1, 2029, for the financial year 2028:
- subsidiaries and branches of non-EU parent companies that generated in the EU net revenues from sales and services exceeding
Do any enforcement provisions, such as sanctions or penalties exist under local law for non-compliance with CSRD?
Yes.
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