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 transposed in Slovenia in 2024 through amendments to the Companies Act (ZGD-1 series), with supporting amendments to the Financial Instruments Market Act (ZTFI-1C) to align disclosure requirements for capital market participants. The Stop-the-Clock Directive was transposed through a law of December 31, 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?
Cannot confirm - Gazette page doesn’t have full proposal.
Do any enforcement provisions, such as sanctions or penalties exist under local law for non-compliance with CSRD?
Yes.
If the CSRD has not yet been transposed, what steps have been taken towards implementation?
CSRD has been transposed into Slovenian law through amendments to the Companies Act (ZGD-1 series), following the legislative process initiated in 2024, including government approval of the ZGD-1M amendment bill. On June 26, 2024, the Government approved the Bill amending the Companies Act (ZGD-1M), to transpose the CSRD.
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