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ARTICLE · 29 APRIL 2025

EU Sustainability Rules Officially Delayed

Lewis Silkin
Lewis Silkin
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Lewis Silkin

Lewis Silkin

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A few weeks ago we wrote about the fact that the European Commission had decided to simplify and postpone the rules it had planned to introduce on sustainability reporting and due diligence.

European UnionCorporate/Commercial Law
Helen Hart
Helen Hart
Emily Stirling
Emily Stirling
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A few weeks ago we wrote about the fact that the European Commission had decided to simplify and postpone the rules it had planned to introduce on sustainability reporting and due diligence.

The Corporate Sustainability Reporting Directive ((EU) 2022/2464) (CSRD) requires companies in-scope to report on how sustainability issues affect their performance, position, and development as well as about their own impact on the environment and people.

The Corporate Sustainability Due Diligence Directive ((EU) 2024/1760) (CSDDD) contains a framework for sustainability due diligence for large EU companies and non-EU companies with significant EU activity.

On 16 April 2025, Directive 2025/794 was published in the EU's Official Journal, postponing the application dates of certain corporate sustainability reporting requirements in the CSRD and the CSDDD. Member States will have to transpose the Directive by 31 December 2025.

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