Guidance UpdateLiveGuidance Update
ESMA publishes Sustainable Finance implementation timeline document referencing CSRD timing
EU CSRD / ESRS (European Sustainability Reporting Standards under CSRD)European Securities and Markets Authority (ESMA)EU
Announced
Jan 13, 2026
Description
ESMA published/updated a ‘Sustainable Finance’ implementation timeline document (last updated 13 January 2026) that includes CSRD-related timing references. This document functions as operational guidance/coordination material for stakeholders tracking CSRD milestones and should be used as a reference aid (while the underlying legal acts remain controlling).