Sustainability reporting postponed – the Directive has been published

Maciej Ogórek

18 April 2025

A directive of the European Parliament and of the Council postponing the application deadlines for sustainability reporting under the CSRD was published in the Official Journal of the EU on 16 April. The deadline for publication of sustainability reports will be postponed by two years for the second and third groups of entities obliged to report. This means that:

public interest entities obliged to publish the report in 2025 will have to do so with no change to the deadline;
large enterprises will be required to publish the report for the first time in 2028 (for 2027);
listed small and medium-sized enterprises will publish the report for the first time in 2029 (for 2028).

Please remember that the postponing directive does not have a direct impact on Polish enterprises. In order to postpone the reporting obligations for Polish companies, the Accounting Act needs to be amended, which should happen by the end of 2025.

Furthermore, the obligations under the Corporate Sustainability Due Diligence Directive (CSDDD) will be postponed, too.

The introduced changes do not mean the end of simplifications in ESG reporting. The EU institutions intend to narrow the range of entities required to report and simplify the European Sustainability Reporting Standards (ESRS). The postponement of sustainability reporting is a good opportunity for entities that have not yet started preparations for the reporting to appropriately plan the process and look at their business activities from a double materiality perspective, which is likely to remain even after the ESRS have been simplified.

Do you need support in interpreting changes or planning the reporting process? You are welcome to contact us.

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Maciej Ogórek

Attorney at law (Poland)

Senior Associate

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