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Commission Adopts Quick Fix Delegated Regulation Postponing CSRD Reporting Dates
EU Corporate Sustainability Reporting Directive (CSRD)European CommissionEU
Announced
Jul 11, 2025
Description
Commission Delegated Regulation (EU) 2025/1416 of 11 July 2025 amends Delegated Regulation (EU) 2023/2772 to postpone certain reporting dates for CSRD Wave 1 companies. The regulation extends phase-in provisions through 2026, providing flexibility on Scope 3 and biodiversity reporting for companies that began reporting under the first wave of CSRD implementation.
Sources
Key Findings
Commission Adopts Quick Fix Delegated Regulation Postponing CSRD Reporting Dates
EUROPEAN COMMISSION Brussels, 11.7.2025 C(2025) 4812 final COMMISSION DELEGATED REGULATION (EU) …/... of 11.7.2025 amending Delegated Regulation (EU) 2023/2772 as regards the postponement of the date of application of the disclosure requirements for certain undertakings (Text with EEA relevance) EN EN EXPLANATORY MEMORANDUM 1. CONTEXT OF THE DELEGATED ACT In his report on ‘The Future of European Competitiveness’1 , M
Commission Adopts Quick Fix Delegated Regulation Postponing CSRD Reporting Dates
inability reporting (CSRD)](/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en#legislation) empowers the Commission to adopt delegated and implementing acts to specify how competent authorities and market participants shall comply with the obligations laid down in the directive. ## Latest 1. 3 July 2026 Adoption * [Commission Delegated Regulation of 3 July 2026 a