{"id":69458,"date":"2025-04-14T11:24:14","date_gmt":"2025-04-14T09:24:14","guid":{"rendered":"https:\/\/bcsdh.hu\/?p=69458"},"modified":"2025-04-17T10:28:05","modified_gmt":"2025-04-17T08:28:05","slug":"latest-news-on-esg-legislative-changes","status":"publish","type":"post","link":"https:\/\/bcsdh.hu\/en\/news\/latest-news-on-esg-legislative-changes\/","title":{"rendered":"Latest news on ESG legislative changes"},"content":{"rendered":"<h2>CSRD: \u201eStop-the-clock\u201d<\/h2>\n<p>On 3rd April 2025, the European Parliament voted in favour of the European Commission&#8217;s &#8220;stop-the-clock&#8221; proposal to delay the implementation deadlines for key sustainability regulations &#8211; the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD).<\/p>\n<h4>What does the proposal contain?<\/h4>\n<ul>\n<li>Large companies with more than 250 employees would start reporting CSRD in 2028 for the financial year 2027, while listed SMEs would start reporting one year later.<\/li>\n<li>The first group of companies covered by the CSRDD, including EU companies with more than 5,000 employees and a turnover of \u20ac1.5 billion, would start applying the rules from 2028, with an additional year for Member States to transpose the rules into national law.<\/li>\n<\/ul>\n<p>The European Commission has also instructed the European Financial Reporting Advisory Group (EFRAG) to finalise technical advice on the CSRD&#8217;s European Sustainability Reporting Standards (ESRS) within seven months. This could allow companies to optionally implement the new standards as early as the 2026 financial year.<br \/>\n<a href=\"https:\/\/www.consilium.europa.eu\/en\/press\/press-releases\/2025\/04\/14\/simplification-council-gives-final-green-light-on-the-stop-the-clock-mechanism-to-boost-eu-competitiveness-and-provide-legal-certainty-to-businesses\/\" target=\"_blank\" rel=\"noopener\">The decision was approved by the European Council on 14 April.<\/a> The proposal requires Member States to transpose the changes into national law by 31 December 2025.<\/p>\n<h2>Amendments to the ESG law expected<\/h2>\n<p>On 19 March 2025, the Ministry of National Economy submitted a <a href=\"https:\/\/kormany.hu\/dokumentumtar\/2023-evi-cviii-tv-es-a-2021-evi-xxxii-tv-mod-szolo-tv-esg-tv-mod\" target=\"_blank\" rel=\"noopener\">draft law amending the ESG legislation<\/a> for public consultation. Under the proposed changes, large companies covered by the law will have an <strong>additional two years to prepare<\/strong> their first certified ESG report, so that they will have to publish their first public report in 2028.<br \/>\nAnother important element is that under the amendment,<strong> domestic micro, small and medium-sized enterprises would be fully exempted from all ESG reporting obligations until mid-2027<\/strong>, after which they would only have to complete a significantly shorter questionnaire.<br \/>\nInformation on the public consultation has been shared by BCSDH with all its member companies.<\/p>\n<p>&nbsp;<\/p>\n<p>More information: <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=OJ:L_202500794\" target=\"_blank\" rel=\"noopener\">EUR-Lex<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>CSRD: \u201eStop-the-clock\u201d On 3rd April 2025, the European Parliament voted in favour of the European Commission&#8217;s &#8220;stop-the-clock&#8221; proposal to delay the implementation deadlines for key sustainability regulations &#8211; the Corporate [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":68142,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[864],"tags":[],"class_list":["post-69458","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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