Omnibus

European Council approves ‘Stop-the-clock’ directive Omnibus

By:

Annemieke Bos

18 Apr 20252 min read

Europese Raad geeft toestemming ‘Stop-the-clock’-richtlijn Omnibus

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.

This means that large companies, which are not public interest entities (PIEs), will be required to report on CSRD from the 2027 financial year, and listed SMEs from the 2028 financial year. With this, large companies are also not required to report on CSRD for the 2025 financial year. In addition, a one-year postponement (from 2027 to 2028) for the directive on appropriate measures in the human rights and environment value chain (CSDDD).

National legislation member states

Following today's adoption, the legislative act will be published in the Official Journal of the European Commission. From the day after publication, member states have until 31 December 2025 to transpose the directive into national law. The responsibility for implementing ‘Stop-the-clock’ shifts from European policy to member states through implementation in their national legislation.

Lees het volledige persbericht van de Council of the EU.