What are the reporting deadlines for CSRD?
| Wave | Group | Original Deadline | Postponed Deadline (Omnibus) |
|---|---|---|---|
| Wave 1 | Listed PIEs >500 employees | FY 2024 (report in 2025) | No change |
| Wave 2 | Large undertakings >250 employees | FY 2025 (report in 2026) | Now FY 2027 → report in 2028 |
| Wave 3 | Listed SMEs | FY 2026 (report in 2027) | Now FY 2028 → report in 2029 |
| Non-EU Groups | via EU branches/subsidiaries | FY 2028 (report in 2029) | No change (still in place) |
“Stop the Clock” was officially adopted 3 April 2025.