The Directive that postpones the reporting requirements under the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CS3D) for certain companies has been approved and published in the Official Journal.
This so-called “stop-the-clock” Directive is part of the EU Commission’s Sustainability Omnibus Package – a set of proposals aimed at simplifying the EU’s business environment in relation to sustainability regulation and reporting.
Member States have until 31 December 2025 to transpose it into national law.
For further details, see our ESG team’s blog post here and fuller briefing here.
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Dr Silke Goldberg
Partner, London and Israel Group
Sarah Hawes
Head of Corporate Knowledge, UK, London
Roddy Martin
Partner, London
Alan Montgomery
Partner, Head of Pharmaceuticals Sector, Chair of India Group, London
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