CSRD: second wave sustainability reports postponed to 2028
The stop-the-clock directive of April 2025 postponed sustainability reporting by two years for large companies that were due to report for financial year 2025 (wave two) and for listed SMEs due for 2026 (wave three). Wave two now reports for financial year 2027, in 2028. The Commission is also narrowing who has to report at all, so check the current threshold before starting.
EUR-Lex · European Commission Date reported, not yet checked against the official text.
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