2025年3月10日 · The package introduces key changes to major sustainability frameworks, these include the CSRD, the CSDDD, the EU Taxonomy for sustainable activities, and the Carbon Border Adjustment Mechanism (CBAM). ... Companies subject to reporting on FY24 data as part of Wave 1 that have more than 1,000 employees remain in scope.

1 天前 · Answer: Under the Corporate Sustainability Reporting Directive (CSRD) companies are categorised into different “waves” based on when they are required to comply. Each wave represents a distinct group of entities with specific reporting obligations and timelines: Wave 1 – EU listed large companies.

2025年3月10日 · CSRD: Listed companies are the "first wave" of companies in scope and are already in the process of reporting on FY2024 data. The Omnibus proposal does not change that obligation but seeks to postpone the application of CSRD obligations for companies, in the "second wave" and "third wave". Second wave companies would see their reporting period ...

The second wave concerns all companies that need to report in 2026 for financial year 2025 and the third wave concerns those that need to report for financial year 2026 (the EU listed SMEs). The Commission also proposes that the EU Listed SMEs in the end do not fall in scope of CSRD any longer. Main changes to the EU Taxonomy Regulation

2025年3月3日 · These updates are expected to be finalized in time for the second wave of CSRD-reporting companies, whose obligations will now begin for financial year 2027, rather than 2025 as originally planned. 5.

2025年2月28日 · Changes CSRD thresholds to focus on larger enterprises and make reporting voluntary for smaller companies; Simplifies the CSRD’s technical reporting standards, to focus on quantitative disclosures; Proposes a two year reporting delay for companies in wave 2 and beyond, so that companies have time to adapt to the new rules; What is the CSRD?

2025年2月26日 · The CSRD's current phase-in of reporting requirements is as follows: Wave 1: large public interest entities with more than 500 employees, which must report for the first time in 2025 for the year ended 31 December 2024; Wave 2: all other large undertakings, which must report for the first time in 2026 for the year ending 31 December 2025;

5 天之前 · A “stop the clock” proposal, namely a proposed Directive which postpones the application of all reporting requirements in the CSRD for companies that are due to report in 2026 and 2027 (so-called “wave 2” and “wave 3” companies – see ‘Key terminology’ table below) by two years and which postpones the transposition deadline and ...

CSRD updates: changes and lessons learned from the first wave of sustainability reporting. As the first wave of companies is preparing to publish their Corporate Sustainability Reporting Directive (CSRD) reports, a new era of sustainability data disclosure is taking shape. And if your reports aren’t due this year, they will be coming up soon.

2025年2月27日 · Additionally, as companies in the first wave of CSRD reporting completed their first Sustainability Statements, the Commission considered feedback and concerns such as the excessive time and cost for compliance, assurance burdens, and trickle-down effects in the value chain. The proposed Omnibus package is the Commission’s response.