On 26 February 2025, the European Commission published its Omnibus simplification package which aims at simplifying several ESG-related legislations.

In the context of this publication, we offered insight on the proposals announced by the Commission, which notably included i) a proposal for a Directive amending the implementation and transposition deadlines of the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD), and ii) a proposal for a Directive amending the scope and requirements of the CSRD and CSDDD.

The postponement of the CSRD reporting requirements would only concern companies that are not yet subject to reporting. We offer advice on what should companies do on CSRD while they wait for the EU to make up its mind.

Some stakeholders have not waited for the EU to make final decisions before attempting to change companies’ sustainability obligations. While the CSRD was transposed into French law by an Order published in December 2023, several senators proposed on 4 March 2025 to repeal the Order, “in order to avoid major difficulties for companies”.

The same senators also proposed a 4-year postponement on the implementation of sustainability reporting requirements under French law. They argue that the current timeline for the entry into force of the CSRD reporting requirements is already causing significant operational difficulties to French companies. Postponing the implementation of the sustainability reporting obligations for four years would allow companies to better prepare for these new rules, giving them the time needed to structure their reporting effectively, according to these senators.

This position could change and is not definitive insofar as these amendments have been tabled in the Senate on first reading of a bill and are due to be debated in public session on March 10 and (possibly) 11 2025.

These amendments echo the French position published in January 2025, calling for an indefinite delay of the CSDDD, a two-year delay on the CSRD, and well as a significant reduction on the scope of sustainability reporting. However, they may come as a surprise from a country which had already transposed the CSRD and that was a forerunner on the duty of care.

Adèle Bourgin contributed to this article.