Postponement of the requirements and deadlines of the CSRD and CSDDD

Topic area:
Status: 27.02.2025 |
Aktuell
Key words:
Sustainable Finance / ESG, Amendment, Hot topic
Initiative
Official name
Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 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
Type
Regulation
Level 1
Initiator
EU
Submitted
26.02.2025
Doc. code
COM(2025)80
Summary
Status
Status

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Current version
EU Commission proposal
26.02.2025
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Corporate sustainability reporting (CSRD) (binding, Amendment, EU)
Corporate Sustainability Due Diligence Directive (CSDDD) (binding, Main version, Amendment, EU)
Level 2
–
Level 3 / Other
–

Source: EU, COM(2025)80, 2025