EU: Council formally adopted Omnibus Stop-the-Clock proposal

Today, 14 April 2025, the Council formally adopted the so-called “Stop-the-Clock” Directive – see the press release. 

The “Stop-the-Clock” Directive is part of the Omnibus I proposal adopted by the European Commission on 26 February 2025 to simplify EU sustainability legislation. It envisages the postponement of:

• the entry into application of the Corporate Sustainability Reporting Directive (CSRD) requirements for large companies that have not yet started reporting, as well as listed SMEs by two years; and 
• the transposition deadline and the first phase of the application (covering the largest companies) of the Corporate Sustainability Due Diligence Directive (CSDDD) by one year.

The adopted text of the “Stop-the-Clock” Directive will now be published in the Official Journal of the EU and will enter into force on the day of publication. Member States must transpose the “Stop-the-Clock” Directive into national law by 31 December 2025.

For further details of the first Omnibus package, see our CSRD demystified materials.