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ARTICLE · 08 APRIL 2025

Navigating The Omnibus: Latest Developments On The 'Stop The Clock' Proposal

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On 3 April 2025, the European Parliament endorsed, via a fast-track procedure, the legislative ‘stop the clock' proposal to postpone some reporting deadlines under the Corporate Sustainability Reporting Directive...

European UnionCorporate/Commercial Law
Bram Linnartz
Bram Linnartz
Menno Baks
Menno Baks
Bastiaan Kemp
Bastiaan Kemp
Marit Bosselaar
Marit Bosselaar
Martijn Schoonewille
Martijn Schoonewille
Qury Van Vliet
Qury Van Vliet
Koen Van Middelaar
Koen Van Middelaar
Sjoerd Pennink
Sjoerd Pennink
Vanessa Marquette
Vanessa Marquette
+4 more

On 3 April 2025, the European Parliament endorsed, via a fast-track procedure, the legislative 'stop the clock' proposal to postpone some reporting deadlines under the Corporate Sustainability Reporting Directive (CSRD) and the transposition and application deadlines of the Corporate Sustainability Due Diligence Directive (CSDDD). It will now proceed to formal adoption in the Council of the EU and publication in the Official Journal of the EU.

On 26 February 2025, the European Commission published two Omnibus simplification packages, consisting of legislative proposals to simplify the EU's sustainability reporting rules. The first Omnibus package includes the so-called 'stop the clock' proposal to postpone by two years the entry into application of the CSRD requirements for large undertakings that have not yet started reporting, and by one year the transposition deadline and the first phase of the application of the CSDDD (read our Omnibus blog here for the full

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