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EU Parliament Green light for Postponement of CSRD and CSDDD Reporting & Due Diligence Rules

  • Antonis Hadjicostas
  • Apr 30
  • 2 min read

📢 Good news for companies across Europe!


On April 3, 2025, the European Parliament gave the green light to delay some of the upcoming sustainability rules. This move is part of the European Commission’s broader effort to make compliance easier and help businesses stay competitive.


🔔 What’s changing?


CSRD (Corporate Sustainability Reporting Directive)

  • The deadline for "large companies" to start reporting has been pushed back by two years. Instead of needing to report on their 2025 financial year, they’ll now do so for 2027, with reports published in 2028.


  • For "listed small and medium-sized enterprises (SMEs)", listed companies (like SMEs), the new deadline is 2028, with reports coming out in 2029.


  • The second phase of the Omnibus plan will likely narrow which companies need to report, making things even simpler.


CSDDD (Corporate Sustainability Due Diligence Directive)

Member states now have until July 26, 2027, to put these rules into national law, giving companies an extra year to prepare. Starting in 2028, the biggest EU companies (over 5,000 employees and €1.5 billion in turnover) and some large non-EU companies will need to follow the new due diligence rules.


Smaller big companies (over 3,000 employees and €900 million in turnover) will also be included from that year.


⛔ What’s next?


This delay was approved under an urgent procedure, and now the legislation just needs formal approval from the EU Council. This gives businesses a bit more breathing room to get ready for the future.


While some details about exactly which companies will need to report and what standards they’ll follow are still being worked out, this move provides much-needed certainty and helps companies avoid rushing to meet deadlines that are now pushed back.


All in all, it’s good news for companies looking to balance sustainability goals with manageable compliance. The EU is clearly trying to make the process smoother while still pushing forward on important sustainability commitments.

 
 

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