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The European Commission has announced plans to delay the adoption of sustainability reporting standards for non-EU companies under the Corporate Sustainability Reporting Directive (CSRD), as part of its wider regulatory “de-prioritisation” strategy.
The move was revealed in a letter sent by the Commission to EU financial regulators, outlining a simplification agenda aimed at boosting Europe’s productivity and global competitiveness by easing administrative burdens. The letter highlights that over the past several years, EU legislation has enabled the Commission to adopt approximately 430 follow-up legislative acts. Of these, 115 have now been marked as “non-essential” for achieving EU policy objectives, including the Delegated Act on European Sustainability Reporting Standards (ESRS) for certain third-country undertakings.
Background on the delay
The ESRS provides the reporting framework for companies disclosing sustainability-related impacts, opportunities, and risks under CSRD, which took effect in January 2024. The directive also covers large non-EU companies operating in the EU, requiring them to report in line with ESRS for third-country undertakings.
Originally slated for adoption by June 2024, the timeline for ESRS for non-EU companies was pushed to June 2026. Now, under the new de-prioritisation plan, the Commission has confirmed that these standards will not be adopted before October 2027 — effectively delaying reporting obligations by more than three years from the initial schedule.
The delay comes within the context of the Omnibus I initiative, a legislative package currently under discussion by EU lawmakers. The package aims to streamline regulatory requirements under CSRD and the Corporate Sustainability Due Diligence Directive (CSDDD), reducing compliance burdens for companies.
Among the proposed changes are:
Geopolitical and business implications
The delay follows pushback from the United States Government under the Trump administration on CSRD’s proposed requirements for U.S. companies. It also comes shortly after the EU and U.S. released a framework agreement committing to ensure that CSRD and CSDDD “do not pose undue restrictions on transatlantic trade.”
Additionally, the Commission has deprioritized ESRS for listed SMEs and sector-specific ESRS. While these may be reconsidered later, many requirements may ultimately be reduced or removed entirely as part of the Omnibus negotiations.
The extended timeline is expected to ease immediate compliance pressure on non-EU multinationals but may also create strategic uncertainty for global companies preparing future EU sustainability reporting obligations.
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