CSRD in Slovenia
Slovenia tiered CSRD fines by company size: €6,000 to €30,000 for large companies, €4,000 to €20,000 for medium-sized, €1,000 to €10,000 for small companies. Each band has a statutory floor.
In forceDisclosure & reportingChecked 9 August 2026Our EI can make mistakes — check important info.
- In force from
- 2024-12-18
- Transposition
- Transposed
- Instrument
- ZGD-1M (in force 18 Dec 2024)
- Maximum on the undertaking
- €30,000
- Fine on a large company, from a EUR 6,000 floor. Scaled by company size: medium EUR 4,000-20,000, small EUR 1,000-10,000
- Maximum on an individual
- €2,500
- Authority
- AJPES / courts
Where do these figures come from?
Three size-based tiers with statutory floors
Slovenia legislated three brackets by company size, each with a statutory floor and ceiling, plus a €300–€2,500 range for responsible individuals. A small company cannot be fined below €1,000.
Slovenia transposed CSRD through the ZGD-1M amendment to the Companies Act, in force from 18 December 2024. Fines for failing to publish a compliant sustainability report are tiered by company size: €6,000 to €30,000 for large companies, €4,000 to €20,000 for medium-sized, and €1,000 to €10,000 for small companies. A responsible individual within the company may be fined €300 to €2,500.
Which fine band applies to which company?
Comparison tables often record Slovenia at €30,000 — the large-company ceiling. Medium-sized companies face up to €20,000; small companies up to €10,000.
Each band has a statutory floor; the applicable range depends on company size.
What are the penalties?
Tiered by company size, with a statutory floor in every band.
Large company — €6,000 to €30,000
Fine on a large company, from a EUR 6,000 floor. Scaled by company size: medium EUR 4,000-20,000, small EUR 1,000-10,000
Medium-sized company — €4,000 to €20,000
Middle band under ZGD-1M.
Small company — €1,000 to €10,000
Lowest band, with a €1,000 floor.
Responsible individual — €300 to €2,500
Imposed on the individual separately from the company fine.
All four tiers confirmed in the gazette — Uradni list RS 102/2024, item 3204. The later ZGD-1N amendment (in force 8 Oct 2025) defers wave 2 to FY2027 and wave 3 to FY2028 without changing the fines.
Next step
Talk to Carolina about SI CSRD
Carolina Ramirez — ESG Expert in Latin America
XG tracks 850 regulations across 119 jurisdictions.
30 minutes · a consultant who knows this file
Common questions
- What is the CSRD penalty in Slovenia?
- It depends on company size. Large companies face €6,000 to €30,000, medium-sized €4,000 to €20,000, and small companies €1,000 to €10,000, with a separate €300 to €2,500 range for responsible individuals.
- When did Slovenia transpose CSRD?
- The ZGD-1M amendment to the Companies Act came into force on 18 December 2024.
- Where can I read the full text of SI CSRD?
- The authoritative version is the official text: CSRD in Slovenia. The full text is linked in the "Read the original document" section on this page. This page summarises the obligations; the official text governs.
Audit & Disclosure Readiness
Disclosure regimes are judged on evidence rather than intent. XG reviews documentation, maps it to the framework and finds the gaps before an assurance provider does — XG does not author or submit the final report.
Go deeper
Compare all 27 member states side by side
XG Regulation Register · 850 regulations · 119 jurisdictions
