European Union Postpones Sustainability Reporting Requirements

On April 16, 2025, a directive that delays the deadlines for adopting and applying sustainability reporting and due diligence requirements for certain companies was published in the Official Journal of the European Union and became effective April 17, 2025. The directive postpones by two years the application of certain requirements under the Corporate Sustainability Reporting Directive by large entities that have not yet begun reporting and by listed small and medium-size entities. It also postpones by one year the deadline for the largest companies to apply the first phase of the requirements of the Corporate Sustainability Due Diligence Directive (CSDDD). In addition, member states of the European Union will now have until July 26, 2027, to incorporate the requirements of the CSDDD into their national laws.

For more information, see the European Parliament’s press release about the decision to delay the application dates.