September 2025 – As part of the European Commission’s agenda to simplify and enhance competitiveness in relation to sustainability reporting obligations under the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD), the EU adopted the Stop-the-Clock Directive in April 2025. This directive postpones reporting obligations for certain companies under both the CSRD and the CSDDD.
Member States are required to transpose these adjustments to the reporting timeline by 31 December 2025, but progress varies across jurisdictions. To help you navigate the changes where it matters most, we’ve summarised the latest legislative steps and timelines in the jurisdictions where Kinstellar operates. The table below shows the current status as of 1 September 2025.
Click on the image below or use the following link to read our overview in English.
