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ARTICLE · 21 APRIL 2025

EU Stops The Clock For CSRD And CSDDD

Arthur Cox
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The "stop the clock" directive has been published in the Official Journal of the EU and will enter into force tomorrow, 17 April 2025.

IrelandCorporate/Commercial Law
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The "stop the clock" directive has been published in the Official Journal of the EU and will enter into force tomorrow, 17 April 2025. Member States are required to transpose the directive into national law by 31 December 2025.

The directive is the first of two directives forming part of the Omnibus package proposed by the European Commission on 26 February 2025 aimed at simplifying EU sustainability reporting and due diligence requirements under the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD).

The "stop the clock" directive:

  • Postpones CSRD reporting requirements by two years:
    • "wave 2" companies: will now report in 2028 (in respect of financial years starting on or after 1 January 2027).

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This article contains a general summary of developments and is not a complete or definitive statement of the law. Specific legal advice should be obtained where appropriate.

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