CSRD transposition and Omnibus activity across the 27 EU member states and three EEA EFTA countries
Photo credit: Getty Images / Unsplash+
Authors: Michael R. Littenberg, Marc Rotter
Ropes & Gray – in conjunction with leading law firms across Europe – has published a new update of its monthly CSRD Transposition Tracker. The Tracker update is available here.
The Tracker describes Corporate Sustainability Reporting Directive transposition and Omnibus activity across the 27 EU member states and three EEA EFTA countries. This update includes information and developments as of December 31, 2025, and for some countries into January 2026, as well as additional commentary from the participating law firms.
As described in further detail in the Tracker, substantial progress has been made in transposition of the “Stop the clock” directive.
The substantive changes to Omnibus I also are nearing finalization. The European Parliament and European Council reached political agreement on these changes in early December 2025. That agreement awaits final approval and publication in the Official Journal, after which it will need to be transposed into law by EU member states. We discuss the agreement here.
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