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CSRD: second wave sustainability reports postponed to 2028

Wave two reports now start with financial year 2027 on 2028, in 1 year.

2028 in 1 year Upcoming

CSRD: second wave sustainability reports postponed to 2028

Wave two reports now start with financial year 2027 · Directive (EU) 2025/794 (stop-the-clock) · European Commission

IndustryMaritimeInfrastructure EU Law

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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