LNB News 14/04/2025
Document Information
Issue Date: 14 April 2025
Published Date: 14 April 2025
Jurisdiction(s): European Union
The Council has given final approval to postpone implementation dates for the Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD). The changes delay CSRD requirements by two years for large companies and listed SMEs, with reporting now starting from 1 January 2027 and 2028 respectively. The CSDDD transposition deadline moves to 26 July 2027, with first phase application beginning 26 July 2028. The changes are part of the Commission's February 2025 'Omnibus I' package aimed at simplifying EU sustainability legislation.
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