Summary
Details
- Austria
Mandatory for:
In-scope undertakings under CSRD thresholds and listing status, as applied in Austria.
Micro-undertakings out of scope; listed SMEs subject to phased rules under CSRD.
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What’s Required
Austria’s Nachhaltigkeitsberichtsgesetz (NaBeG) implements the EU Corporate Sustainability Reporting Directive (CSRD) in national law and makes sustainability reporting a regulated corporate reporting and assurance duty. Core requirements include:
ESRS-based sustainability statement integrated into corporate reporting (content, metrics, targets, governance, risks, and impacts).
Double materiality assessment with documented methodology and evidence trail (a recurring enforcement focus across the EU).
External assurance of sustainability reporting (initially limited assurance under CSRD design).
Expanded disclosure discipline: consistency with financial statements, controlled boundaries, and audit-ready data lineage.
Important Deadlines
21 Jan 2026: NaBeG approved by Austria’s Nationalrat.
Early Feb 2026 (expected): Bundesrat decision.
By the end of Feb 2026 (expected): publication in Federal Law Gazette; entry into force the day after publication.
Reporting phase-in follows CSRD categories and timelines (EU-level).
Current Status
NaBeG has been adopted by the Nationalrat and is progressing toward Bundesrat and gazette publication.
Penalties for Non-Compliance
NaBeG is designed as an enforceable corporate reporting law: typical consequences include administrative sanctions, correction orders, and heightened auditor/regulator intervention (exact sanctioning pathways depend on the implementing provisions and related corporate law amendments).
Examples of Known Violations
Missing/late sustainability statement in management reporting.
Double materiality conclusions are not defensible vs business reality (poor documentation, unclear thresholds).
Assurance failure due to weak evidence, inconsistent boundaries, or uncontrolled spreadsheets.
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