What changed in the register

10 August 2026

Read directly from the gazette (BGBl. I 6/2026); the four amounts are confirmed and Austria goes to high confidence at an unchanged €50,000. One claim corrected: this page said no €100,000 tier appears in the enacted NaBeG. It does — in the third-country undertaking reporting act the same law creates, for public-interest entities under §189a Z 1 UGB. It has never applied to an Austrian company.

AT CSRD — CSRD in Austria

10 August 2026

Sourced the repeal to the law that made it. The row had cited Ordinance 2023-1142, which created the penalties; loi 2025-391 was read instead, and it repeals the 2° of article L. 821-6 and the whole of article L. 822-40 of the code de commerce. The two amounts quoted for the abolished offences are still not traced to the statute, and the page now says so. France also stops rendering as "no figure traced" on the comparison table: there is no fine on the report, which is a finding rather than a gap.

FR CSRD — CSRD in France

10 August 2026

Figure withdrawn. Both documents were read: OMF 85/2024 contains no penalty provisions at all, and Legea 82/1991 — the law the RON 3,000 was taken from — never mentions sustainability reporting. Its Art. 42 prices other contraventions from RON 400 to RON 30,000, so the tier previously published was chosen by inference and a higher one may apply. Romania now shows no figure rather than an estimate, and the register's spread claim is restated from Ireland's traced €5,000 instead.

RO CSRD — CSRD in Romania

9 August 2026

Corrected against Austrian analyses of the enacted NaBeG: coercive fines of €3,600 (small) or €7,000 (medium and large) per violation, rising on repeat to €20,000 or €50,000. The gazette itself could not be reached, so this carried medium confidence.

AT CSRD — CSRD in Austria

9 August 2026

Penalty position re-verified at Justel. Added the penal surcharge: criminal fines are multiplied by 10 since the Act of 19 Dec 2025 (by 8 before 2026), so the effective range is about €500 to €100,000. The law of 12 Dec 2025 transposes stop-the-clock without changing the penalties.

BE CSRD — CSRD in Belgium

9 August 2026

Re-verified at dv.parliament.bg: the sustainability tier of BGN 2,000–15,000 under Art. 72(2) confirmed. The general BGN 300–2,000 / 200–1,000 tier reattributed to the Act's catch-all Art. 77; authority wording corrected to NRA or ADFI, with penal decrees issued by the Minister of Finance.

BG CSRD — CSRD in Bulgaria

9 August 2026

Penalty figures re-checked against national gazettes; five figures that could not be traced to a primary source removed.

CSRD — Corporate Sustainability Reporting Directive

9 August 2026

Penalty position re-verified: Germany had still not transposed CSRD as of 9 Aug 2026. The pending CSRD-Umsetzungsgesetz (BT-Drs. 21/1857, amended 31 Mar 2026) now integrates Omnibus I and could be enacted at short notice.

DE CSRD — CSRD in Germany

9 August 2026

Corrected: the criminal CSRD penalties (€30,000 / 2 years for failing to appoint an auditor, €75,000 / 5 years for obstruction) were abolished by loi 2025-391, JO 2 May 2025. What remains is administrative and disciplinary enforcement (H2A, AMF) plus court injunction. The same law defers wave 2 to FY2027 and wave 3 to FY2028.

FR CSRD — CSRD in France

9 August 2026

Penalty position re-verified — figures confirmed, and the €5,000 natural-person floor added. Art. 57 of Law 5255/2025 (28 Nov 2025) suspends the later reporting waves to 2028/29. Swapped the gated kodiko.gr citation for an openly readable source.

GR CSRD — CSRD in Greece

9 August 2026

Corrected the article number: the fines sit in Art. 60 of NN 85/2024 (items 32–34), not Art. 42 — the old Act's numbering, which now covers CbCR report content with no fines. Added the €660 individual floor and the NN 145/24, 151/25 and 59/26 amendment stack; NN 151/25 (stop-the-clock) leaves the penalties untouched.

HR CSRD — CSRD in Croatia

9 August 2026

Re-verified: the HUF 50,000,000 fine applies per supplier due-diligence violation, aggregable — the reporting-failure amount is still not specified. Act LI/2025 (in force 20 Jun 2025) narrowed the ESG Act's scope to two groups — public-interest large undertakings meeting two of three size tests, and high-impact-sector companies above HUF 90bn revenue with 500 employees; Act LIV/2025 moved wave 2 to FY2027 and wave 3 to FY2028.

HU CSRD — CSRD in Hungary

9 August 2026

Corrected the offence-category labels per CRO Leaflet 29: a knowingly false statement (Category 2) carries up to €50,000 and/or 5 years — the €500,000 / 10-year maximum is Category 1, the Act's top category. Noted S.I. 309/2025 (11 Jul 2025), which defers the later waves without changing penalties.

IE CSRD — CSRD in Ireland

9 August 2026

Penalty position re-verified against the Gazzetta Ufficiale — figures unchanged. Reminder: the €2,500,000 transitional cap expires 25 Sep 2026, after which the €10,000,000 ceiling applies.

IT CSRD — CSRD in Italy

9 August 2026

Corrected the attribution: the RON 2,000–3,000 fine comes from Legea 82/1991, the general accounting law, applied by analogy — OMF 85/2024 itself contains no fines. Noted OMF 1421/2025 (Monitorul Oficial 786, 22 Aug 2025), which defers waves 2 and 3 by two years without changing the fines.

RO CSRD — CSRD in Romania

9 August 2026

Upgraded to high confidence: all four tiers confirmed in the gazette, Uradni list RS 102/2024, item 3204. Noted the ZGD-1N amendment (in force 8 Oct 2025), which defers wave 2 to FY2027 and wave 3 to FY2028 without changing the fines.

SI CSRD — CSRD in Slovenia

9 August 2026

Corrected against the consolidated Accounting Act as in force 1 June 2026: the §38(1)(p) sustainability offence is penalised under §38(2)(f) at €100 to €100,000 — not the 2%-of-assets / €1,000,000 tier shown before, and not the €3,000,000 shown before that. The larger tier is §38(2)(b), which covers different offences. Confidence raised to high on the primary text; the 1 June 2026 amendment was read and leaves §38 untouched.

SK CSRD — CSRD in Slovakia

2 August 2026

Penalty position checked against NaBeG (BGBl. I 6/2026).

AT CSRD — CSRD in Austria

2 August 2026

Penalty position checked against CSRD Implementation Act (published 20 Dec 2024).

BE CSRD — CSRD in Belgium

2 August 2026

Penalty position checked against Accountancy Act (Закон за счетоводството), Arts. 72 & 75.

BG CSRD — CSRD in Bulgaria

2 August 2026

Penalty position checked against CSRD-Umsetzungsgesetz (draft, BT-Drs. 21/1857).

DE CSRD — CSRD in Germany

2 August 2026

All dates, commodity shares and penalties re-checked against the regulation and Council sources.

EUDR — EU Deforestation Regulation

2 August 2026

Penalty position checked against Ordinance 2023-1142, as amended by loi 2025-391.

FR CSRD — CSRD in France

2 August 2026

Penalty position checked against Law 5164/2024.

GR CSRD — CSRD in Greece

2 August 2026

Penalty position checked against Zakon o računovodstvu (NN 85/2024), Art. 60.

HR CSRD — CSRD in Croatia

2 August 2026

Penalty position checked against Act CVIII/2023 (ESG Act); Gov. Decree 276/2025.

HU CSRD — CSRD in Hungary

2 August 2026

Penalty position checked against S.I. 336/2024.

IE CSRD — CSRD in Ireland

2 August 2026

Penalty position checked against D.Lgs. 125/2024.

IT CSRD — CSRD in Italy

2 August 2026

Penalty position checked against OMF 85/2024 (Monitorul Oficial 75, 26 Jan 2024).

RO CSRD — CSRD in Romania

2 August 2026

Penalty position checked against ZGD-1M (in force 18 Dec 2024).

SI CSRD — CSRD in Slovenia

2 August 2026

Penalty position checked against Act 105/2024 amending the Accounting Act 431/2002, §38(1)(p).

SK CSRD — CSRD in Slovakia

27 July 2026

CARB released proposed modifications to the initial regulation for a 15-day comment period.

SB 253 / SB 261 — California Climate Disclosure Laws (SB 253 and SB 261)

24 June 2026

Council agreed its negotiating mandate on the SFDR 2.0 proposal.

SFDR — Sustainable Finance Disclosure Regulation

18 March 2026

Directive (EU) 2026/470 enters into force — penalty cap 5% floor → 3% ceiling, civil liability regime removed, transition plan obligation deleted, single 2029 application date.

CSDDD — Corporate Sustainability Due Diligence Directive

18 March 2026

Directive (EU) 2026/470 (Omnibus I) enters into force — scope cut to companies with >1,000 employees and >€450m turnover, from FY2027.

CSRD — Corporate Sustainability Reporting Directive

1 March 2026

CARB adopted initial implementing regulations for SB 253 and SB 261.

SB 253 / SB 261 — California Climate Disclosure Laws (SB 253 and SB 261)

26 February 2026

Omnibus I final text published in the Official Journal.

CSDDD — Corporate Sustainability Due Diligence Directive

1 February 2026

Implementing legislation and public consultation published alongside Finance Act 2026.

UK CBAM — UK Carbon Border Adjustment Mechanism

1 January 2026

Definitive period begins; the 2023–2025 reporting-only transitional phase ends.

CBAM — Carbon Border Adjustment Mechanism

1 January 2026

SB 261 deadline not enforced pending a Ninth Circuit injunction on appeal.

SB 253 / SB 261 — California Climate Disclosure Laws (SB 253 and SB 261)

23 December 2025

Regulation (EU) 2025/2650 published — application postponed to 30 December 2026 / 30 June 2027.

EUDR — EU Deforestation Regulation

1 November 2025

Commission tabled the revised SFDR proposal introducing three product categories.

SFDR — Sustainable Finance Disclosure Regulation

1 November 2025

Confirmed at Autumn Budget 2025; registration threshold set at £50,000.

UK CBAM — UK Carbon Border Adjustment Mechanism

20 October 2025

Regulation (EU) 2025/2083 enters into force — 50-tonne de minimis introduced, certificate sales postponed to 1 February 2027.

CBAM — Carbon Border Adjustment Mechanism

1 January 2024

IFRS S1 and S2 effective for annual reporting periods beginning on or after this date.

IFRS S1 / S2 — IFRS S1 and IFRS S2 (ISSB Standards)

1 October 2023

TCFD disbanded; monitoring of climate-related disclosure progress transferred to the IFRS Foundation.

IFRS S1 / S2 — IFRS S1 and IFRS S2 (ISSB Standards)