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. CSRD was implemented into national law on June 1, 2024, through amending the Accounting Act the Commercial Code, the Stock Exchange Act, the Commercial Register Act and the Statutory Audit Act. The Stop-the-Clock Directive was transposed through a law of July 10, 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?
CSRD applies in Slovakia in line with the EU-wide phased implementation timetable. Large public-interest entities, including listed companies, banks and insurance undertakings previously subject to the Non-Financial Reporting Directive, are required to report first. From subsequent phases, the requirements extend to other large undertakings meeting the EU size criteria (250 employees and financial thresholds). Listed SMEs fall within scope at a later stage, subject to transitional provisions and opt-out options, while simplified reporting may apply. The framework follows the proportionality principle, with more extensive obligations for large undertakings and reduced requirements for SMEs.
Do any enforcement provisions, such as sanctions or penalties exist under local law for non-compliance with CSRD?
Yes.
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