European Parliament postpones application date for corporate sustainability reporting and due diligence directives (Omnibus I)

On Thursday, 3 April, the European Parliament voted to postpone the application dates for new EU laws on due diligence and sustainability reporting requirements.

With 531 votes for, 69 against and 17 abstentions, MEPs supported the Commission proposal to

-postpone by two years the entry into application of the reporting requirements for large companies that have not yet started implementing the CSRD and for listed SMEs (Wave 2 and 3) under the CSRD

-postpone, by one year, the transposition deadline (26 July 2027) and the first phase of the application of the sustainability due diligence requirements, covering the largest companies (to 26 July 2028) under the CSDDD

Next steps

To speed up adoption of the measures, the Parliament agreed on Tuesday to deal with the file under its urgent procedure. To enter into force, the draft law now requires formal approval by the Council, which endorsed the same text on 26 March 2025.

More information: https://www.europarl.europa.eu/news/en/press-room/20250331IPR27557/sustainability-and-due-diligence-meps-agree-to-delay-application-of-new-rules

Contact: Lebo Mofolo, lmofolo@frucom.eu