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Environment
Application of the CSRD is postponed
Publié le 05 mai 2025 - Directorate for Legal and Administrative Information (Prime Minister)
The law of 30 April 2025 has just postponed the application of CSRD obligations for listed SMEs and large companies. Explanations.
As a reminder, the European Corporate Sustainability Reporting Directive (CSRD) sets new standards and extra-financial reporting obligations for large companies and publicly traded SMEs.
The Law of 30 April 2025 on various measures to adapt to European Union law in the economic, financial, environmental, energy, transport, health and movement of persons (DDADUE5) modifies the application schedule of the CSRD.
Please note
The CSR Portal provides you with a simulator allowing you to check whether your company is covered by the CSRD.
What is the new application schedule?
DDADUE5 Law postponed for 2 years the application of the European CSRD for large companies and listed SMEs.
Voted by the European Parliament and then endorsed by the EU Council, the postponement is due to the EU's desire to simplify the rules on sustainability reporting.
These companies therefore have additional time to comply with the obligation to include sustainability information in their management report.
The new timetable is as follows:
First reporting | Companies concerned |
|---|---|
2028 (for 2027) | Companies meeting two of the following criteria: |
2029 (for 2028) | Publicly traded SMEs (except micro-companies) meeting two of the following criteria: |
Please note
Law DDADUE5 also modifies the number of consultations of the company's Social and Economic Committee (ESC) on sustainability information.
The EESC, which was consulted on this subject at each recurrent consultation, will now be consulted only once at least.
Additional topics
European Parliament