Are the requirements of CSRD transposed? If yes, what was the implementation date and what is the name of the legislation?
Yes. The CSRD has been fully 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 transposing legislation implements the core CSRD obligations, including reporting on environmental, social and governance factors, subject to the scope, assurance and enforcement provisions described in the adjacent columns.
The Stop-the-Clock Directive was transposed through the Companies Act Amendment Act (ZGD-1N), which entered into force on 8 October 2025.
The Omnibus I Directive has not been transposed yet, as the transposition deadline is 19 March 2027.
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?
The Slovenian framework applies different reporting obligations depending on the size and type of undertaking, in line with the phased CSRD implementation timetable.
Large undertakings and parent undertakings of large groups are subject to full sustainability reporting requirements. Listed SMEs are subject to a modified regime and benefit from transitional provisions where applicable. Certain subsidiaries may be exempt from separate reporting where sustainability information is included in a qualifying consolidated report.
The framework was further amended by the Companies Act Amendment Act (ZGD-1O), adopted on 15 July 2026, published on 23 July 2026 and entering into force on 24 July 2026. The legislation aligns Slovenian law with the revised EU sustainability reporting framework and updates the scope of entities subject to reporting requirements.
Do any enforcement provisions, such as sanctions or penalties exist under local law for non-compliance with CSRD?
Yes. The Companies Act amendments include enforcement provisions, with administrative sanctions for non-compliance with sustainability reporting obligations.
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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