CSRD in Austria
Austria transposed CSRD on 19 Feb 2026 through NaBeG. The enacted coercive fines are €3,600 or €7,000 per violation by company size, rising on repeat to €20,000 or €50,000 — the €100,000 figure in circulation belongs to a different part of the same law.
In forceDisclosure & reportingChecked 9 August 2026Our EI can make mistakes — check important info.
- In force from
- 2026-02-19
- Transposition
- Transposed
- Instrument
- NaBeG (BGBl. I 6/2026)
- Maximum on the undertaking
- €50,000
- Zwangsstrafe under §284 UGB — €3,600 (small companies) or €7,000 (medium and large) per violation; on repeat within five years, up to €20,000 (medium) or €50,000 (large). The fines apply to reporting documents with a balance-sheet date after 31 March 2026
- Authority
- Firmenbuchgericht
Where do these figures come from?
Austria's €100,000 belongs to a different regime in the same law
Comparison tables widely list Austria at €100,000 with a 5%-of-turnover alternative. For an Austrian company both are wrong: §284 UGB tops out at €50,000 and the act contains no turnover alternative. The €100,000 is real but sits in NaBeG's third-country undertaking reporting act, for public-interest entities — a regime most companies reading a CSRD comparison table are not in.
Austria transposed CSRD through the Nachhaltigkeitsberichtsgesetz (NaBeG), published as BGBl. I 6/2026 and in force from 19 February 2026. The enacted regime works through Zwangsstrafen under §284 UGB: €3,600 per violation for small companies and €7,000 for medium and large ones, rising on repeat to €20,000 (medium) and €50,000 (large). €50,000 is the ceiling for an Austrian company, and no turnover-based alternative appears anywhere in the act. A €100,000 tier does exist in NaBeG, but in the separate third-country undertaking reporting act the same law creates, where it applies to public-interest entities under §189a Z 1 UGB. The repeat uplift runs on a five-year window, and the fines apply to reporting documents with a balance-sheet date after 31 March 2026. The Firmenbuchgericht enforces, and for the first three financial years content-related coercive fines apply only after a final court correction order has been ignored.
How do Austria's coercive fines work?
The Austrian sanction is a Zwangsstrafe — a coercive fine imposed per violation, and imposable again on repeat, at the higher €20,000 / €50,000 tiers for medium and large companies. The pressure comes from repetition rather than a single headline maximum.
For the first three financial years, content-related coercive fines apply only after a final court correction order is ignored. The grace applies to content, not to filing failures.
Reading the enacted text
The RIS gazette could not be machine-read on 9 August 2026, so an earlier version of this page rested on Austrian analyses rather than the text itself. The gazette was read directly on 10 August 2026 and every amount here now comes from it.
That reading changed one thing. This page previously said no €100,000 tier appears in the enacted NaBeG. It does appear — in the third-country undertaking reporting act the same law creates, at §189a Z 1 UGB, for public-interest entities. It has never applied to an ordinary Austrian company, which is why the €50,000 ceiling below is unchanged.
What are the penalties?
Coercive fines per violation, scaled by company size and rising on repeat — up to €50,000 for large companies.
Per violation — €3,600 (small) / €7,000 (medium and large)
Zwangsstrafe under §284 UGB, imposed for each violation.
Repeat — €20,000 (medium) / €50,000 (large)
Higher tiers for repeated violations by medium and large companies.
Three-year grace on content fines
For the first three financial years, content-related coercive fines apply only after a final court correction order is ignored.
€50,000 is the ceiling for an Austrian company
No turnover alternative appears in the act. NaBeG's €100,000 tier applies to public-interest entities under its third-country undertaking reporting act, not to the domestic §284 UGB regime.
Every tier here was read from the gazette (BGBl. I 6/2026) on 10 August 2026.
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Common questions
- When did Austria transpose CSRD?
- 19 February 2026, through the Nachhaltigkeitsberichtsgesetz (NaBeG), published as BGBl. I 6/2026.
- What is the CSRD penalty in Austria?
- Coercive fines of €3,600 (small companies) or €7,000 (medium and large) per violation, rising on repeat to €20,000 (medium) or €50,000 (large) under §284 UGB. €50,000 is the ceiling for an Austrian company, and the act contains no turnover-based alternative. The €100,000 tier quoted in many comparison tables is in NaBeG, but in its separate third-country undertaking reporting act, where it applies to public-interest entities.
- Where can I read the full text of AT CSRD?
- The authoritative version is the official text: CSRD in Austria. The full text is linked in the "Read the original document" section on this page. This page summarises the obligations; the official text governs.
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