On 16 April 2025, Directive (EU) 2025/794 of 14 April 2025 amending Directives (EU) 2022/2464 and (EU) 2024/1760 as regards the dates from which Member States are to apply certain corporate sustainability reporting and due diligence requirements was published in the Official Journal of the EU.
The Directive, which is known as the ‘Stop-the-clock’ Directive