CSRD in Slovakia

The €1,000,000 cap is real, but it belongs to §38(2)(b), which prices the offences at §38(1)(b) to (f) at up to 2% of total assets. Two of those matter for sustainability: failing to obtain assurance of the sustainability information, and failing to file the documents in the register. So the larger exposure attaches to not having the report assured or not filing it — not to what the report says.

The €3,000,000 ceiling elsewhere in §38(2) dates from 2015 and applies to the gravest bookkeeping offences under §38(1)(a), such as not keeping books at all.

A Securities Act amendment in force from 10 Jul 2025 transposes the stop-the-clock deferral — wave 2 to FY2027, wave 3 to FY2028 — without touching the fines. The 1 June 2026 amendment to Act 431/2002 adds §39zg, a transitional provision transposing Omnibus I, and leaves §38 unchanged.

€100 to €100,000 for the sustainability-reporting offence, under §38(2)(f).

• Sustainability reporting — §38(1)(p) via §38(2)(f), max €100,000

  €100 to €100,000 — §38(1)(p) covers breaches of §§20 to 20i, the sustainability reporting provisions, and is penalised under §38(2)(f)

• €1,000,000 — assurance and filing, a different tier

  §38(2)(b) sets up to 2% of total assets, capped at €1,000,000, for §38(1)(b) to (f) — which include failing to have the sustainability information assured under §20h and failing to file it in the register.

• €3,000,000 — a different offence again

  The Act's overall ceiling applies to the gravest offences under §38(1)(a) and dates from 2015. It is not the sustainability tier.

Read from the consolidated Accounting Act as in force 1 June 2026, published by the operator of the Slovak law gazette. Earlier versions of this page carried secondary sources that described the §38(2)(b) tier and attributed it to the sustainability offence.

What is the CSRD penalty in Slovakia?

€100 to €100,000, under §38(2)(f) of the Accounting Act — the tier that penalises the sustainability-reporting offence at §38(1)(p). The €1,000,000 and €3,000,000 figures often quoted belong to other offences in the same section: assurance and filing failures, and the gravest bookkeeping offences.

Where can I read the full text of SK CSRD?

The authoritative version is the official text: CSRD in Slovakia. The full text is linked in the "Read the original document" section on this page. This page summarises the obligations; the official text governs.