This document provides recommendations for the transposition of the Corporate Sustainability Reporting Directive (CSRD), which should be transposed by Member States by 6 July 2024. It includes recommendations on:

• Issues which are critical for workers’ representatives and trade unions which should be specified in the transposition, specifically:
  • Information and consultation rights – Who is consulted? How and when does consultation take place?
  • Supervision of sustainability reporting – which authority is responsible for ensuring proper conduct in auditing and reporting? Are trade unions included in the authority’s governance? Is there a complaint mechanism? Who funds the authority?
• Options for Member States explicitly provided in the CSRD.
• Points where transposition beyond the minimum CSRD requirements could be strived for.

The ETUC recommendations in this document are informed by research conducted by the European Trade Union Institute (ETUI) with the support of GoodCorp, its expert network on Corporate Governance, and its Monaco network which monitors the transposition of EU company law Directives with a focus on their impact on workers‘ rights. This research is supported by the European Workers Participation Fund (EWPF) at the ETUI.