European Union Council endorsement of Omnibus I "Stop the Clock" directive

Member States on 14 April endorsed the Commission's proposal to delay the application date of upcoming sustainability reporting and due diligence requirements.

The measure adopted will postpone to 2028 the Corporate Sustainability Reporting Directive requirements for large companies that have not yet started reporting, as well as listed SMEs. It will also postpone to 2028 the application of the Corporate Sustainability Due Diligence Directive for the first set of companies concerned.

The proposal was initiated by the Commission and fast-tracked by the European Parliament two weeks ago. It is the first element of the Simplification Omnibus on sustainability to be adopted.

Following the adoption, the legislative act will be published in the EU’s Official Journal and enter into force on the day following that of this publication. Member states must transpose this directive into their national legislation by 31 December 2025.

More information: https://www.consilium.europa.eu/en/press/press-releases/2025/04/14/simplification-council-gives-final-green-light-on-the-stop-the-clock-mechanism-to-boost-eu-competitiveness-and-provide-legal-certainty-to-businesses/

Contact: Lebo Mofolo, lmofolo@frucom.eu