04 April 2025

PARLIAMENT APPROVES THE “STOP-THE-CLOCK” PROPOSAL

On 3 April, the European Parliament adopted in Plenary session the Commission proposal postponing the dates of application of certain corporate sustainability reporting and due diligence requirements, as well as the transposition deadline of the due diligence provisions. The Council adopted the proposal last week.

The proposal forms part of the ‘Omnibus I’ package adopted by the Commission at the end of February 2025 to simplify EU legislation in the field of sustainability, amending the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD). Member States support he Commission proposal to postpone by two years the entry into application of the CSRD requirements for large companies that have not yet started reporting (from 2025 to 2027), as well as listed SMEs (from 2026 to 2028), and by one year (from July 2026 to July 2027) the transposition deadline and the first phase of the application (covering the largest companies) of the CSDDD.

As both the Council and Parliament adopted the proposal without amendments, the formal adoption of the text and its publication in the Official Journal should take place relatively shortly. CLECAT welcomes the swift adoption of the 'Stop the Clock' proposal by both institutions, which will ensure that EU policymakers will have time to reflect and work on the amendments proposed by the Commission in the other texts of the Omnibus Package. This will also give time to companies to implement the upcoming changes, while reducing their administrative burden. CLECAT will continue to engage with MEPs and Members States to alleviate administrative pressures and enhancing operational flexibility for logistics companies.

Source: European Parliament