Insights

On Tuesday 16 December 2025, the European Parliament adopted key decisions to reduce the scope of sustainability regulations (CSRD and CSDDD). For entrepreneurs, this means less complex compliance requirements.

On 14 April 2025, the European Council formally approved the ‘Stop-the-clock’ directive presented by the European Commission in February 2025. ‘Stop-the-clock’ concerns the postponement of mandatory sustainability reporting (CSRD) by two years.

The European Parliament overwhelmingly approved the ‘stop-the-clock’ portion of the Omnibus proposal on April 3. There were 531 votes in favor, 69 against and 17 abstentions.

Last week, the European Council, which includes heads of government, backed the proposal to postpone mandatory sustainability reporting for large unlisted organisations and listed SMEs by two years (CSRD). Today, the European Parliament agreed to deal with this ‘Stop the Clock’ part of the Omnibus bill under the urgency procedure.

On this page you will find the latest news about the Omnibus legislative proposal that the European Commission has published, an overview of the most important proposed changes, as well as recommendations for your sustainability strategy and reporting

2024 is the year of truth in the world of the CSRD. Indeed, some companies are already required to submit their 2024 management report according to the CSRD reporting guidelines for the first time. For other companies, 2024 is the last year cross the t’s and dot the I’s in order to prepare for 2025, the first year of publication.