As part of the EU Commission’s so-called “Omnibus package”, the “Stop-the-Clock” Directive was published in the Official Journal of the EU on 16 April 2025 – see here.
You can read more about the Omnibus package including the Stop-the-Clock Directive under the “Featured content” here or by searching the Sustainable Futures blog using the term “Omnibus”.
Member States must now transpose the Stop-the-Clock Directive into national law by 31 December 2025.
In the table below, we track the status of transposition in key EU jurisdictions, including any information about the stage the process is at, for example draft guidelines, any interim communications and any announcements on timing and next steps.
We will be updating this table approximately monthly, and the final column notes when the content was last updated.
Sitting alongside this Stop-the-Clock Transposition Tracker (see table below), we also maintain our CSRD transposition tracker.
| Member State | Transposed? Yes / No / In progress | Comments e.g. information about latest developments, timing updates, goldplating | Contact and date of last update |
| TRANSPOSED | |||
| France | Yes | In early April 2025, the French legislator passed a law amending the Ordinance to align the implementation deadlines for the CSRD in French law with ‘Stop-the-clock’ Directive. This law also includes an exception regarding the publication of certain sustainability information that could seriously harm the company’s commercial position. Certain information could be omitted from the sustainability report upon a reasoned opinion from the board of directors, the executive board, or the manager, and would instead be submitted to the Autorite des marches financiers. The law was published in the Official Journal on 2 May 2025 and is now applicable. | 8 May |
| TRANSPOSITION IN PROGRESS | |||
| Luxembourg | In progress | Amendments to the initial draft law n°8370 were published on 6 May 2025 by the Luxembourg government proposing amendments to reflect the new timelines under the Stop-the-Clock legislation and to include new provisions which, in their current version, confirm that in-scope entities whose financial year started on 1 January 2024 or after this date and closed before the entry into force of the law are not required to establish and publish sustainability information for said exercise. | 8 May |
| NOT YET TRANPOSED / NO DEVELOPMENTS | |||
| Belgium | No | No developments yet | 8 May |
| Bulgaria | No | No developments yet | Jan Lehký (Kinstellar) 8 May |
| Croatia | No | No developments yet | Jan Lehký (Kinstellar) 8 May |
| Czech Republic | No | No developments yet | Jan Lehký (Kinstellar) 8 May |
| Estonia | No | No developments yet | Karin Madisson (Sorainen) 8 May |
| Germany | No | No developments yet The German coalition partners announced their support for the EU Omnibus initiative, particularly advocating for a "bureaucratic-light solution" for SMEs. Read more on this here. | 8 May |
| Greece | No | No developments yet
| Michael Tsibris (Souriadakis Tsibris) 8 May |
| Hungary | No | No developments yet | Jan Lehký (Kinstellar) 8 May |
| Ireland | No | No developments yet | Jill Shaw (A&L Goodbody LLP) 8 May |
| Italy | No | No developments yet | 8 May |
| Latvia | No | No developments yet | Agita Sprūde (Sorainen) 8 May |
| Lithuania | No | The law transposing CSRD has not yet been amended as a result of the adoption of the ‘Stop-the-Clock’ directive, but the Lithuanian Ministry of Finance informed that it is planned to transpose the ‘Stop-the-Clock’ into national laws in the spring Parliament session. | Vitalija Impolevičienė (Sorainen) 8 May |
| Netherlands | No | No developments yet. At a high level the Dutch legislator supports the proposed Omnibus I changes on the EU level. As they have yet to transpose the original CSRD, the Stop-the-Clock amendments are expected to be included in the current CSRD implementation drafts, although there is no clarity on timing. More recently various political parties submitted questions around the Omnibus changes and the Dutch implementation. | 8 May |
| Norway | No | No developments yet | Anne Katrine Ramstad (Wiersholm) 8 May |
| Poland | No | No developments yet | 8 May |
| Portugal | No | No developments yet | 8 May |
| Romania | No | No developments yet | Jan Lehký (Kinstellar) 8 May |
| Slovakia | No | No developments yet | Jan Lehký (Kinstellar) 8 May |
| Spain | No | No developments yet. On 26 March 2025, CNMV’s Advisory Committee (a consultative body composed by market participants but with an independent opinion from the CNMV) published a feedback statement to the Commission welcoming the Omnibus Proposal for simplification and reduction of administrative burden while maintaining support for the environmental objectives of the EU. | 8 May |
| Sweden | No | No developments yet | 8 May |
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![EU: a quick read of "ESMA's Guidelines on enforcement [meaning "supervision" in this case!] of sustainability information" to help issuers get it right](https://images.passle.net/fit-in/298x168/filters:crop(0,111,595,332)/Passle/5f6c57568cb62a0d7c9eadee/SearchServiceImages/2025-05-06-18-14-38-159-681a518e10141380b3e80f42.png)