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Commission welcomes Council endorsement of first simplification omnibus push on sustainability

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Member states on 14 April endorsed the Commission's proposal to delay the application of upcoming sustainability reporting and due diligence requirements. This decision delivers swift legal certainty for companies and prevents unnecessary compliance efforts, ahead of wider simplification changes to come.

The measure adopted today will postpone to 2028 the Corporate Sustainability Reporting Directive requirements for large companies that have not yet started reporting, as well as listed SMEs. It will also postpone to 2028 the application of the Corporate Sustainability Due Diligence Directive for the first set of companies concerned. Initiated by the Commission and fast-tracked by the European Parliament two weeks ago, this is the first element of the Simplification Omnibus on sustainability to be adopted.

President von der Leyen has initiated a new political drive to simplify EU rules and boost competitiveness, while maintaining ambitious climate and social goals. The proposals presented in February 2025 are expected to deliver over €6 billion in administrative relief annually and help create a more favourable business environment for EU companies to grow, innovate and lead the clean transition.

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