The implementation of the CSRD introduces staggered compliance dates for the different categories of companies to report information necessary to understand their sustainability impact, as well as their development, performance and position.

The timeline for reporting is structured as follows:

• For the financial year commencing on 1 January 2025: Reporting requirements will first apply to large-sized and public-interest entities already subject to the Non-Financial Reporting Directive (NFRD).
• For the financial year commencing on 1 January 2027: The scope expands to include all other large-sized companies and parent companies of large groups that were not previously covered.
• For the financial year commencing on 1 January 2028: The final date brings Small and Medium-sized Enterprises (SMEs), small and non-complex institutions and designated insurance and reinsurance undertakings, listed on regulated markets into the reporting framework.

The amendments to the Companies Law (only in Greek) can be found here

The Non-Financial Reporting Directive (Directive 2014/95/EU) can be found here

The "Stop-the-Clock" Directive (Directive EU 2025/794 can be found here