The so-called Stop the Clock Directive (EU) 2025/794 of the European Parliament and of the Council of 14 April 2025 amending Directives (EU) 2022/2464 and (EU) 2024/1760 as regards the dates from which Member States are to apply certain corporate sustainability reporting and due diligence requirements was published in the EU Official Journal on 16 April 2025, according to a report by Corporate Disclosures (trade-e-bility reported: CSRD & CSDDD postponement coming). The "Stop-the-Clock" Directive therefore came into force on 17 April 2025. The member states must transpose it into national law by 31 December 2025.
The trade-e-bility consulting team will be happy to answer your questions about CSRD and CSDDD via +49/40/750687-300 or send us an e-mail.