EU Delays CSRD and CSDDD Implementation with "Stop-the-Clock" Directive

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EU Shrinks CSRD: Pressure Release or Delayed Boil?

Impakter EU Shrinks CSRD Scope: A Pressure Release or Just Delaying the Boil? March’s Omnibus Package pulled a regulatory sleight of hand that might look like a relaxing of the rules, but under the surface, the ESG pressure cooker isn’t easing up. Let’s break it down: the European Commission has decided to increase the employee threshold for companies required to report under the Corporate Sustainability Reporting Directive (CSRD)—the […] The po…

OPINION. While the European Parliament has just voted to postpone the application of the CSRD and CS3D regulations, real estate players are wondering about the future of their sector: how to overcome the challenge of regulatory compliance in order to focus on the collective anticipation of future risks? By Marie Manach, Deputy Director of the Observatory of Sustainable Real Estate (*)

While the European Parliament has voted for the postponement of the CSRD Directive (Directive on the publication of sustainability information by companies) for certain categories...

EU Delays CSRD and CSDDD Implementation with "Stop-the-Clock" Directive

On April 16, 2025, the “Stop-the-Clock” Directive was published in the EU Official Journal. It constitutes a significant amendment to the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD) as it key sustainability reporting and due diligence obligations. Key Changes Introduced CSRD Reporting Delay: The directive postpones CSRD reporting requirements by two years for companies in …

Council of the EU adopts ‘Stop-the-clock’ Directive under Omnibus I package

On 14 April 2025, the Council of the EU formally adopted the ‘Stop-the-clock’ Directive under the Omnibus I package. The Directive postpones the dates of application of certain corporate sustainability reporting and due diligence requirements, as well as the transposition deadline of the due diligence provisions. The Omnibus I package was adopted by the European Commission at the end of February 2025, with the aim of simplifying EU legislation r…