EU approves delay issuance of EU sector and non-EU standards

On April 29, the European Council approved a delay of the deadline for adoption of certain sector-specific and non-EU European Sustainability Reporting Standards by two years until June 2026.

The directive only delays when the additional standards will be issued. It does not impact the timing of when companies are required to file their initial Corporate Sustainability Reporting Directive (CSRD) reporting using the sector agnostic standards that became law in December 2023. The first filers will still be required to report in 2025 on 2024 information.
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