"Stop-The-Clock": Points To Consider For Luxembourg Reporting Entities And Groups

In our most recent Newsflash on the topic, we presented the proposed "Stop-the-Clock" directive as one of two major parts of the first Omnibus Package announced by the EU Commission on 26 February 2025.

In our most recent Newsflash on the topic, we presented the proposed "Stop-the-Clock" directive¹ as one of two major parts of the first Omnibus Package announced by the EU Commission on 26 February 2025. The other major part is another proposed directive, the Amendment Directive,² which aims to amend, among others, the scope and certain obligations under the Corporate Sustainability Reporting Directive (CSRD),³ the Corporate Sustainability Due Diligence Directive (CS3D)⁴ and the Taxonomy Regulation.⁵