HAVET & VANHUFFEL – Association d’avocats
On Thursday, April 3, 2025, the European Parliament will vote to postpone the application dates of the due diligence directives and the publication of sustainability information.
Member States will have an additional year, i.e. until 26 July 2027, to transpose these provisions into their national legislation.
In practice: European companies with more than 5,000 employees and a net turnover of more than €1.5 billion, as well as those with more than 3,000 employees and a net turnover of more than €900 million from 2028. The same will apply to non–European companies exceeding these turnover thresholds within the Union.
As regards the application of the Sustainability Reporting Directive, companies with more than 250 employees will have to disclose their social and environmental information from 2028, while small and medium–sized listed companies will have to do so from 2029.
For more information, follow the following link : https://commission.europa.eu/law/law-making-process/better-regulation/simplification-and-implementation_en.