EU CSRDCalendar

EU CSRD (Directive (EU) 2022/2464) Deadlines and compliance calendar

This is the current CSRD calendar, not the original launch calendar repeated across older summaries.

Use it to sequence materiality, data, assurance, and publication work against the current law.

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Author
Sorena AI
Published
Feb 22, 2026
Updated
Feb 22, 2026
Sections
5

Structured answer sets in this page tree.

Primary sources
5

Cited legal and guidance references.

Publication metadata
Sorena AI
Published Feb 22, 2026
Updated Feb 22, 2026
Overview

The CSRD calendar changed in 2025. Wave one remained live, but the later waves moved. The ESRS quick fix also changed what some first wave reporters had to disclose in the early years. If your planning does not separate these legal changes, it will produce unnecessary work or miss actual deadlines.

Section 1

Financial years starting on or after 1 January 2024: wave one

Wave one covers the legacy NFRD population of large public interest entities exceeding 500 employees and the matching parent group category. These undertakings are already in the live reporting cycle.

In July 2025, the quick fix delegated regulation introduced temporary relief for certain ESRS datapoints for these first wave reporters. That relief should be built into the reporting plan rather than treated as an informal tolerance.

  • Wave one timing remains unchanged.
  • Check the 2025 quick fix before finalizing the datapoint backlog.
  • Use reliefs carefully and document where they are applied.
Section 2

Financial years starting on or after 1 January 2027: current wave two

Directive (EU) 2025/794 postponed the second wave by two years. The other large undertakings and other parent undertakings of large groups now move into CSRD reporting for financial years beginning on or after 1 January 2027.

This is a legal change, not only a political proposal. Planning documents should be updated accordingly.

  • 1 January 2027 is the current wave two start year.
  • Do not rely on old 1 January 2025 wave charts.
  • Use the delay to harden materiality, value chain, and assurance design rather than to pause the program completely.
Section 3

Financial years starting on or after 1 January 2028: current wave three and third-country route

The listed SME and certain special category wave now starts with financial years beginning on or after 1 January 2028. The third-country undertaking reporting route also remains tied to the financial year 2028 framework.

If a listed SME is likely to use a transitional opt out, record that choice explicitly and keep readiness work moving where investors or group reporting still require it.

  • 1 January 2028 is the current listed SME wave start year.
  • Third-country undertaking planning still matters for 2028 based reporting.
  • Treat opt out decisions as governance decisions, not silent defaults.
Section 4

30 June 2026 and 1 October 2026: support acts and assurance deadline

Directive (EU) 2024/1306 moved the deadline for sector-specific and third-country ESRS delegated acts to 30 June 2026. Separately, the Commission must adopt limited assurance standards by 1 October 2026.

These dates matter because they affect both disclosure architecture and external review planning.

  • 30 June 2026: sector-specific and third-country ESRS delegated act deadline.
  • 1 October 2026: limited assurance standards deadline.
  • 1 October 2028: reasonable assurance delegated acts target if feasible.
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Section 5

Keep one separate note on pending Omnibus simplification

There is still a difference between enacted timing changes and broader pending simplification proposals. Use enacted law for reporting waves today, and track wider Omnibus discussions as pending change management items until formally adopted and published.

This avoids the common failure mode where teams redesign the report around proposals that are not yet binding.

  • Use binding acts for live deadlines.
  • Track proposals separately from law in the project register.
  • Review the calendar again when new binding acts are published.
Primary sources

References and citations

Directive (EU) 2022/2464 - Official Journal
eur-lex.europa.eu
Referenced sections
  • Primary legal text for scope, phased application, management report sustainability statements, assurance, and digital markup requirements.
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