CSRD/CSDDD Stop-the-Clock Directive
This Directive aims to amend the implementation timelines of the EU Corporate Sustainability Reporting Directive and Corporate Sustainability Due Diligence Directive. It postpones the application dates of certain sustainability reporting obligations, deferring by two years the obligations originally due to start reporting in 2025 and 2026, to 2027 and 2028. It also postpones the application dates of the Corporate Sustainability Due Diligence Directive by one year and adjusts the Member State transposition deadline, in order to reduce the administrative burden on undertakings and give them sufficient time to prepare.
Timeline
- 17 Apr 2025Entry into force
- 31 Dec 2025AuthoritiesMember State transposition deadline
- 1 Jan 2027Sustainability reporting obligations start to apply to second-wave undertakings, for financial years starting on or after that date, with scope thresholds as amended by Dir (EU) 2026/470 (CSRD Article 5(2)(b))
Key facts
- Reference
- Directive (EU) 2025/794
- Adopted
- 14 Apr 2025
- Published
- 16 Apr 2025
- Status
- In force
- Amendments
- Amends the application dates in Article 5(2) of Dir (EU) 2022/2464 (CSRD) and Article 37 of Dir (EU) 2024/1760 (CSDDD). The dates set by this Directive were further amended by Dir (EU) 2026/470 (Omnibus I): the third-wave CSRD reporting obligations for listed SMEs and other undertakings have been deleted, the second-wave scope thresholds have been raised, and the CSDDD transposition and application dates have also been changed. See the CSRD and CSDDD records for the current dates.
- Topic
- ESG & Governance
- Industries
- Cross-sector, Financial Services
Main compliance requirements
Paid members only
The main compliance requirements, applicability questions and penalties are available in the ZC Smart Compliance Hub. Paid members and clients can sign in to the Hub to view them.
Related legislation
- Amends Directive (EU) 2022/2464 (Corporate Sustainability Reporting Directive) and Directive (EU) 2024/1760 (Corporate Sustainability Due Diligence Directive)
Official sources
Directive (EU) 2025/794 amending Directives (EU) 2022/2464 and (EU) 2024/1760 as regards the dates from which Member States are to apply certain corporate sustainability reporting and due diligence requirements