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
- Citation
- Directive (EU) 2025/794
- Jurisdiction
- EU
- Made by
- European Parliament and Council of the European Union
- Instrument
- Directive
- Status
- In force
What it requires (2 obligations)
CSRD reporting for the second wave (large undertakings not yet reporting) is postponed by two years to financial years starting on or after 1 January 2027, and for listed SMEs to financial years starting on or after 1 January 2028; Member States had to transpose by 31 December 2025.
Applies from 2025-04-17 Confirmed In force, dates fixed in published law
- Who it falls on
- Undertakings required to report
- Products
- All products
- Markets
- EU
Directive (EU) 2026/470 later narrowed the second wave to undertakings above EUR 450 million net turnover and 1 000 employees and deleted the listed-SME wave (point c), so the 2028 listed-SME date is superseded.
Article 1 replaces the introductory wording of Article 5(2), first and third subparagraphs, points (b) and (c), of Directive (EU) 2022/2464 with for financial years starting on or after 1 January 2027 (point b) and 1 January 2028 (point c). Article 3(1): transposition by 31 December 2025. Article 4: entry into force on the day following publication (OJ L, 2025/794, 16.4.2025).
The CSDDD transposition deadline was moved to 26 July 2027 and first application to 26 July 2028 for the largest companies (more than 3 000 employees and EUR 900 million turnover), with all others from 26 July 2029.
Applies from 2025-04-17 Confirmed In force, dates fixed in published law
- Who it falls on
- Companies within its scope
- Products
- All products
- Markets
- EU
Superseded by Directive (EU) 2026/470, which sets transposition by 26 July 2028 and a single application date of 26 July 2029.
Article 2 replacing Article 37(1), first and second subparagraphs, of Directive (EU) 2024/1760: adopt and publish by 26 July 2027; apply from 26 July 2028 to companies with more than 3 000 employees and net worldwide turnover above EUR 900 000 000 (EU companies) or EU turnover above EUR 900 000 000 (third-country companies); from 26 July 2029 for all other companies.
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