Insights and Analysis

Test Publication November 132025 new change test

13 November 2025

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Insights and Analysis

Test Publication November 132025 new change test

Chapter

Chapter
Chapter 1
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Chapter 2
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Chapter 3
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Key takeaways

Test 1 NA

The drive to simplify and increase competitiveness in the European Union continues apace. Member States have started to implement the “stop-the-clock” directive, the Commission has signalled an intent to provide some limited relief for Wave One companies already complying with the Corporate Sustainability Reporting Directive (CSRD) (the “quick fix” directive) and academics and the European Central Bank have shared their views on the proposed changes to CSRD and the Corporate Sustainability Due Diligence Directive (CSDDD).

Test change abstract

CSRD: Omnibus Simplification Package: There have been a lot of omnibus-related developments this month. Following the “stop-the-clock” directive entering into force, we have seen a number of Member States starting the process of implementing it. The “stop-the-clock” directive delays the application of the Corporate Sustainability Reporting Directive (CSRD) for companies in Waves Two and Three until 2028.

Test change description