The EU Council adopts postponement of application dates for sustainability reporting and due diligence requirements

It foresees postponing the application deadlines for certain requirements set out in the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD):

• The application of CSRD requirements has been postponed by two years for large companies that have not yet started reporting, as well as for listed SMEs;
• The transposition deadline for CSDDD and the application of the directive's requirements to large companies has been postponed by one year.

⏰ This proposal is part of a broader legislative package adopted by the European Commission in February this year, aimed at simplifying EU sustainability reporting and sustainable investment requirements and enhancing the competitiveness of EU companies.

The legislation was published in the EU Official Journal and entered into force the day following its publication. Member States must transpose this directive into national legislation by December 31, 2025.

Need support navigating CSRD or preparing your first sustainability report (including iXBRL tagging)? Reach out to us at info@orients.lv — we’re here to help.