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Testing Publication Raghav November 2025 test change

13 November 2025
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Testing Publication Raghav November 2025 test change
Chapter
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  • Chapter 2

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Key takeaways

Test key takeaway

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).

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).

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13 November 2025

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