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The European Commission has published a delegated regulation (EU/2025/1416) which postpones certain of the reporting requirements under the Corporate Sustainability Reporting Directive (CSRD) regime. The regulation (referred to as the Quick Fix Regulation) entered into force on 13 November 2025 and applies retrospectively to financial years beginning on or after 1 January 2025.
The CSRD regime introduces, on a staggered timetable, mandatory reporting for in-scope companies on a broad range of sustainability topics. Since it was passed, it has been criticised for being overly burdensome and duplicative for companies.
In April this year, the Stop the Clock Directive was passed, which postponed the reporting requirements under the CSRD for smaller companies but did not delay the requirements for large listed companies (so called "Wave 1" companies; see our blog post here for more details on the Stop the Clock Directive). The Quick Fix Regulation defers certain of the reporting requirements for these Wave 1 companies and allows them to benefit from certain temporary exemptions from reporting requirements.
The European Commission is continuing to work on separate legislation which aims to simplify and clarify the European Sustainability Reporting Standards delegated regulation (Regulation 2023/2772), the detailed reporting standards that companies must follow under CSRD (see our ESG blog post here for more details on EU initiatives to revise sustainability reporting requirements).
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