CSRD in Croatia
Croatia transposed CSRD through amendments to the Accounting Act. A breach is a misdemeanour under Art. 60 of NN 85/2024: €1,320 to €13,270 on the company, €660 to €2,650 on a responsible individual.
In forceDisclosure & reportingChecked 9 August 2026Our EI can make mistakes — check important info.
- In force from
- 2024-07-27
- Transposition
- Transposed
- Instrument
- Zakon o računovodstvu (NN 85/2024), Art. 60
- Maximum on the undertaking
- €13,270
- Misdemeanour fine on the legal entity, from a €1,320 floor (Art. 60, items 32–34)
- Maximum on an individual
- €2,650
- Authority
- Financial Inspectorate / Fina
Where do these figures come from?
Statutory floors, and an article number that moved
Article 60 sets both minimum and maximum: €1,320 on a legal entity and €660 on the responsible individual. Many published comparisons record only the €13,270 maximum — and cite Art. 42, the old Act's penalty article, which in NN 85/2024 covers CbCR report content and carries no fines.
Croatia transposed CSRD through the new Zakon o računovodstvu published as NN 85/2024, in force from 27 July 2024. Article 60 (items 32–34) sets a misdemeanour fine on the legal entity from €1,320 up to €13,270, and from €660 up to €2,650 on a responsible individual. The Financial Inspectorate and Fina enforce. Later amendments — NN 145/24, NN 151/25 and NN 59/26 — leave the amounts unchanged.
Accounting Act misdemeanour
Sustainability reporting is governed through the Accounting Act, placing it in the same enforcement channel as financial reporting — the same inspectorate, procedure and evidentiary expectations.
The citation stack is NN 85/24 as amended by NN 145/24, NN 151/25 and NN 59/26. NN 151/25 transposes the stop-the-clock deferral and leaves the penalties untouched.
What are the penalties?
Misdemeanour fine with a statutory floor and ceiling, under Art. 60.
Legal entity — €1,320 to €13,270reported, not gazette-verified
Misdemeanour fine on the legal entity, from a €1,320 floor (Art. 60, items 32–34)
Responsible individual — €660 to €2,650reported, not gazette-verified
Imposed on the responsible person alongside the entity fine.
The fines sit in Art. 60 of NN 85/2024 (items 32–34) — sources citing Art. 42 are using the old Act's numbering.
Next step
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Common questions
- What is the CSRD penalty in Croatia?
- A misdemeanour fine of €1,320 to €13,270 on the legal entity and €660 to €2,650 on a responsible individual, under Art. 60 of the Accounting Act (NN 85/2024, items 32–34).
- Where can I read the full text of HR CSRD?
- The authoritative version is the official text: CSRD in Croatia. 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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