Following from our article in Gaftaworld, please note that the EU has now published Directive 794/2025 amending the dates from which Member States are to apply certain corporate sustainability reporting and due diligence requirements. These amendments postpone the first phase of the application of the Corporate Reporting Directive and the Corporate Sustainability Due Diligence Directive.

CSRD: Reporting requirements are postponed for two years (2027 for large companies and 2028 for public-interest SMEs)

CSDDD: Application for the largest companies delayed to 26 July 2028, and other entities to 26 July 2029.

Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 31 December 2025.

Please refer to full details in the published regulation:
Directive - 2025/794 - EN - EUR-Lex EU

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