{"id":946,"date":"2025-05-05T13:13:11","date_gmt":"2025-05-05T11:13:11","guid":{"rendered":"https:\/\/www.alkeom.law\/?p=946"},"modified":"2025-05-05T16:00:58","modified_gmt":"2025-05-05T14:00:58","slug":"corporate-sustainability-reporting-due-diligence-impact-of-the-stop-the-clock-directive","status":"publish","type":"post","link":"https:\/\/www.alkeom.law\/en\/corporate-sustainability-reporting-due-diligence-impact-of-the-stop-the-clock-directive\/","title":{"rendered":"Corporate Sustainability Reporting &amp; Due Diligence: Impact of the \u201cStop the Clock\u201d Directive"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">On April 16, 2025, the European Union published the <a href=\"https:\/\/eur-lex.europa.eu\/eli\/dir\/2025\/794\/oj\/eng?eliuri=eli%3Adir%3A2025%3A794%3Aoj&amp;locale=en\">\u201cStop the Clock\u201d Directive<\/a><sup data-fn=\"b766cdc9-f109-4095-9d38-6d04c37fc37b\" class=\"fn\"><a id=\"b766cdc9-f109-4095-9d38-6d04c37fc37b-link\" href=\"#b766cdc9-f109-4095-9d38-6d04c37fc37b\">1<\/a><\/sup>, part of the broader \u201cOmnibus Package,\u201d which postpones the application of the <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX%3A32022L2464\">Corporate Sustainability Reporting Directive (CSRD)<\/a><sup data-fn=\"710d8065-e1ae-4396-a640-23ce97a91a13\" class=\"fn\"><a id=\"710d8065-e1ae-4396-a640-23ce97a91a13-link\" href=\"#710d8065-e1ae-4396-a640-23ce97a91a13\">2<\/a><\/sup> and the <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX%3A32024L1760\">Corporate Sustainability Due Diligence Directive (CS3D)<\/a><sup data-fn=\"a70ea12b-b221-45dd-b5ba-2df59bc87ad3\" class=\"fn\"><a id=\"a70ea12b-b221-45dd-b5ba-2df59bc87ad3-link\" href=\"#a70ea12b-b221-45dd-b5ba-2df59bc87ad3\">3<\/a><\/sup>. In swift alignment, France enacted the <a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000051538879\">DDADUE 2025 Law<\/a><sup data-fn=\"38425821-4859-42a3-b6c0-0f11e31af1bc\" class=\"fn\"><a id=\"38425821-4859-42a3-b6c0-0f11e31af1bc-link\" href=\"#38425821-4859-42a3-b6c0-0f11e31af1bc\">4<\/a><\/sup> on May 2, 2025, updating national legislation in accordance with the revised CSRD calendar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This postponement was justified by the intention to first observe the initial reports published by large listed companies before extending the obligations under the CSRD to a broader group of firms, and more broadly, to allow companies time to adapt their reporting and compliance systems \u2014 with the aim of strengthening the competitiveness of European businesses.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Additional regulatory adjustments are currently under discussion at the EU level as part of the upcoming <a href=\"https:\/\/commission.europa.eu\/publications\/omnibus-ii_en\">\u201cOmnibus II Package.\u201d<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Postponement of Sustainability Reporting Deadlines under the CSRD<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The \u201cStop the Clock\u201d Directive brings a major adjustment to the CSRD timeline by postponing sustainability reporting obligations for the second and third waves of companies initially targeted by the CSRD:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Wave 2 companies \u2014 defined as those meeting at least two of the following three criteria: over 250 employees, annual turnover exceeding \u20ac50 million, or total assets above \u20ac25 million \u2014 were originally required to begin reporting in 2026. This deadline has now been postponed to 2028, for financial years starting in 2027.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Wave 3 companies, which include SMEs listed on regulated markets, were initially expected to begin reporting in 2027. They will now be required to comply starting in 2029, for financial years beginning in 2028.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Importantly, Wave 1 companies \u2014 publicly listed firms with more than 500 employees and annual revenues above \u20ac50 million \u2014 are not affected by the postponement. They remain subject to the original reporting obligations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As for Wave 4 entities \u2014 non-EU companies generating more than \u20ac150 million in annual turnover within the EU and operating through a subsidiary covered by CSRD or a branch with annual turnover exceeding \u20ac40 million \u2014 the reporting schedule also remains unchanged. Their first reports will be due in 2029, in respect of financial years starting in 2028.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Delay in the Implementation of the Due Diligence Obligations under CS3D<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The \u201cStop the Clock\u201d Directive also affects the timeline for implementing the CS3D, which imposes due diligence obligations on companies regarding environmental protection and human rights. For the first wave of companies\u2014those with more than 5,000 employees and global turnover exceeding \u20ac1.5 billion\u2014the application of the CS3D is now postponed by one year. These companies must be fully compliant by July 26, 2028.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, no delay has been granted for other companies falling within the scope of the CS3D. Their compliance deadlines remain unchanged.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">EU Member States have been granted an extended deadline of July 26, 2027, to transpose the directive into national law.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Implementation into French Law of the CSRD Timeline Postponement and Easing of ESG Reporting Obligations<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The French \u201cDDADUE law\u201d, published on May 2, 2025, aligns French national law with the CSRD timeline adjustments introduced by the \u201cStop the Clock\u201d Directive. It amends the deadlines originally set by <a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000048519395\">Ordinance No. 2023-1142 of December 6, 2023<\/a>, and also introduces regulatory changes aimed at easing or clarifying certain ESG obligations.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Removal of Criminal Sanctions under the CSRD<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Article <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048536024\">L. 822-40 of the French Commercial Code<\/a>, which imposed criminal penalties for failure to appoint a sustainability information auditor or for obstructing the certification process, has been repealed. These offenses were previously punishable by up to two and five years\u2019 imprisonment, and fines of \u20ac30,000 and \u20ac75,000 respectively.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Exemption from Mandatory GHG Emissions Reporting (BEGES)<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Certain companies already required to publish a GHG emissions report (BEGES) under Articles <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048521225\">L. 232-6-3<\/a> and <a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/article_lc\/LEGIARTI000048521631\/2025-02-10\">L. 233-28-4 of the French Commercial Code<\/a> are now exempt from doing so under Article <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000039369665\">L. 229-25 of the French Environmental Code<\/a>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-alpha-channel-opacity has-background is-style-default\" style=\"background-color:#1fc440;color:#1fc440\"\/>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-center\">Discover our capacities in respect of <a href=\"https:\/\/www.alkeom.law\/en\/expertise\/affirmer-sa-responsabilite-societale-et-environnementale\/\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#1fc440\" class=\"has-inline-color\">Corporate Social Responsibility (CSR)<\/mark><\/a> matters and <a href=\"https:\/\/www.alkeom.law\/en\/get-in-touch\/\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#1fc440\" class=\"has-inline-color\">contact us<\/mark><\/a> to discuss your projects.<\/h3>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-alpha-channel-opacity has-background is-style-default\" style=\"background-color:#1fc440;color:#1fc440\"\/>\n\n\n<ol class=\"wp-block-footnotes\"><li id=\"b766cdc9-f109-4095-9d38-6d04c37fc37b\">Directive (EU) 2025\/794 of the European Parliament and of the Council of 14 April 2025 amending Directives (EU) 2022\/2464 and (EU) 2024\/1760 as regards the dates from which Member States are to apply certain corporate sustainability reporting and due diligence requirements <a href=\"#b766cdc9-f109-4095-9d38-6d04c37fc37b-link\" aria-label=\"Jump to footnote reference 1\">\u21a9\ufe0e<\/a><\/li><li id=\"710d8065-e1ae-4396-a640-23ce97a91a13\">Directive (EU) 2022\/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537\/2014, Directive 2004\/109\/EC, Directive 2006\/43\/EC and Directive 2013\/34\/EU, as regards corporate sustainability reporting <a href=\"#710d8065-e1ae-4396-a640-23ce97a91a13-link\" aria-label=\"Jump to footnote reference 2\">\u21a9\ufe0e<\/a><\/li><li id=\"a70ea12b-b221-45dd-b5ba-2df59bc87ad3\">Directive (EU) 2024\/1760 of the European Parliament and of the Council of 13 June 2024 on corporate sustainability due diligence and amending Directive (EU) 2019\/1937 and Regulation (EU) 2023\/2859 <a href=\"#a70ea12b-b221-45dd-b5ba-2df59bc87ad3-link\" aria-label=\"Jump to footnote reference 3\">\u21a9\ufe0e<\/a><\/li><li id=\"38425821-4859-42a3-b6c0-0f11e31af1bc\">Loi n\u00b0 2025-391 du 30 avril 2025 portant diverses dispositions d&#8217;adaptation au droit de l&#8217;Union europ\u00e9enne en mati\u00e8re \u00e9conomique, financi\u00e8re, environnementale, \u00e9nerg\u00e9tique, de transport, de sant\u00e9 et de circulation des personnes <a href=\"#38425821-4859-42a3-b6c0-0f11e31af1bc-link\" aria-label=\"Jump to footnote reference 4\">\u21a9\ufe0e<\/a><\/li><\/ol>\n\n\n<p class=\"has-text-align-left wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On April 16, 2025, the European Union published the \u201cStop the Clock\u201d Directive1, part of the broader \u201cOmnibus Package,\u201d which postpones the application of the Corporate Sustainability Reporting Directive (CSRD)2 and the Corporate Sustainability Due Diligence Directive (CS3D)3. In swift alignment, France enacted the DDADUE 2025 Law4 on May 2, 2025, updating national legislation in [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":987,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"[{\"content\":\"Directive (EU) 2025\/794 of the European Parliament and of the Council of 14 April 2025 amending Directives (EU) 2022\/2464 and (EU) 2024\/1760 as regards the dates from which Member States are to apply certain corporate sustainability reporting and due diligence requirements\",\"id\":\"b766cdc9-f109-4095-9d38-6d04c37fc37b\"},{\"content\":\"Directive (EU) 2022\/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537\/2014, Directive 2004\/109\/EC, Directive 2006\/43\/EC and Directive 2013\/34\/EU, as regards corporate sustainability reporting\",\"id\":\"710d8065-e1ae-4396-a640-23ce97a91a13\"},{\"content\":\"Directive (EU) 2024\/1760 of the European Parliament and of the Council of 13 June 2024 on corporate sustainability due diligence and amending Directive (EU) 2019\/1937 and Regulation (EU) 2023\/2859\",\"id\":\"a70ea12b-b221-45dd-b5ba-2df59bc87ad3\"},{\"content\":\"Loi n\u00b0 2025-391 du 30 avril 2025 portant diverses dispositions d'adaptation au droit de l'Union europ\u00e9enne en mati\u00e8re \u00e9conomique, financi\u00e8re, environnementale, \u00e9nerg\u00e9tique, de transport, de sant\u00e9 et de circulation des personnes\",\"id\":\"38425821-4859-42a3-b6c0-0f11e31af1bc\"}]"},"categories":[23],"tags":[],"class_list":["post-946","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gouvernance-assemblee-generale"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ESG Reporting &amp; 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