EU Proposes Postponement of Certain CSRD Reporting Requirements and CSDDD Deadlines
On 26 February 2025, the European Commission published the Omnibus I proposal (COM(2025)80), proposing a postponement of the application of certain key reporting requirements under the Corporate Sustainability Reporting Directive (CSRD), as well as corresponding adjustments to deadlines related to the implementation of the Corporate Sustainability Due Diligence Directive (CSDDD / CS3D).The aim of the proposal is to provide more realistic timelines for the introduction of complex reporting and due diligence mechanisms, taking into account the pace at which companies are implementing sustainability reporting and risk management systems. The Commission highlights the need for sufficient time to adapt internal control frameworks, IT infrastructure, and supply chains.
The key changes proposed under COM(2025)80 include:
- postponement of the start date / entry into force of certain CSRD disclosure obligations;
- alignment of implementation deadlines, ensuring that companies subject to CSDDD obligations have an adequate preparation period before the new requirements apply;
- mechanisms to enhance coordination between CSRD and CSDDD, with the aim of reducing administrative burden and avoiding overlapping reporting cycles.
Omnibus I – COM(2025)80 forms part of the EU’s efforts to ensure a more pragmatic transition to sustainable corporate governance and reporting, by ensuring that companies are given sufficient time and resources to comply with the new legal requirements.
Implementation of management standards
CONSEJO Ltd. is a consulting company with over 20 years of practical experience in the development, implementation and maintenance of management systems in accordance with international standards and regulatory requirements. The company provides consulting services in the areas of quality management, environmental management, occupational health and safety, food safety, information security, cybersecurity, risk management and sustainable development. Our expertise covers standards and schemes such as ISO 9001, ISO 14001, ISO 45001, ISO 22000, ISO/IEC 27001, IFS Food, BRCGS and HACCP, as well as consulting services related to NIS2, DORA, GDPR and EcoVadis.
The CONSEJO team has been involved in over 1,500 projects for organizations across various sectors of the economy, including manufacturing, construction, energy, information technology, transport, trade, the food industry and services. Our approach focuses on developing management systems that work effectively in practice, tailored to the specific characteristics and needs of each organization. We work closely with our clients, providing consulting support, staff training and assistance during implementation. We strive to deliver high-quality services within the agreed deadlines and solutions that support successful certification and create long-term value for businesses.
