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Next year, the CSRD comes into effect for in-scope EU companies using the first set of ESRS which were adopted in July. However, development of sector specific standards and non-EU company standards have been put on hold for two years. The announcement comes in the release of the 2024 Commission Work Programme which was discussed by a recent ESG Today article. The article states that:

“According to a proposal released alongside the work programme, the Commission is aiming to postpone the adoption date for the sector-specific ESRS by two years. The CSRD also included a requirement for large non-EU companies that operate in the EU to provide sustainability reporting, with ESRS adoption of rules applying to these businesses also scheduled for the end of June 2024, and with reporting requirements to begin in 2028. Under the new proposal, the Commission also recommended delaying the adoption of these rules by 2 years.”

The delay is intended to give companies more time to focus on the first set of ESRS and gain experience reporting under the new law. This will also provide regulators feedback that will undoubtedly help shape the development of future standards. While the development of standards for in-scope non-EU companies has been delayed until 2026, it is unclear if the Commission also intends to delay the start date for compliance. As of now, it appears in-scope non-EU companies will be expected to comply by the original 2028 date regardless of the delay in developing specific non-EU company standards.

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The Editor

Zachary Barlow is a licensed attorney. He earned his JD from the University of Mississippi and has a bachelor’s in Public Policy Leadership. He practiced law at a mid-size firm and handled a wide variety of cases. During this time he assisted in overseeing compliance of a public entity and litigated contract disputes, gaining experience both in and outside of the courtroom. Zachary currently assists the editorial team by providing research and creating content on a spectrum of ESG… View Profile