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ARTICLE · 25 APRIL 2025

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CSRD: 'Stop-The-Clock' Directive Enacted

McCann FitzGerald LLP
McCann FitzGerald LLP
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Following an accelerated legislative process, the ‘stop-the-clock' measures set out in the European Commission's Omnibus proposals for reform to sustainability reporting requirements...

IrelandCorporate/Commercial Law
Éamon Ó Cuív
Éamon Ó Cuív
Martin O'Neill
Martin O'Neill

Following an accelerated legislative process, the 'stop-the-clock' measures set out in the European Commission's Omnibus proposals for reform to sustainability reporting requirements (amongst other matters) have been enacted.

The new measures are set out in Directive (EU) 2025/794, which was published in the Official Journal of the European Union on 16 April 2025 (here).

Very briefly (for a more detailed discussion see our earlier briefing here), the effect of the new Directive is to postpone:

  • by two years the entry into application of the Corporate Sustainability Reporting Directive's (CSRD)1 requirements for (i) large companies that have not yet started reporting, and (ii) listed SMEs; and

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