1 January 2027

Sustainability reporting starts for large undertakings that were not already reporting, for financial years from this date. Omnibus I (Directive (EU) 2026/470) has since narrowed which companies are in scope.

This date is 72 days away. It has moved 1 time; before the last change it was 1 January 2025.

Every date it has had

1. 1 January 2025: Directive (EU) 2022/2464 (CSRD), Article 5(2)(b).
   “(b) for financial years starting on or after 1 January 2025:”
   Official text · SHA-256 6ad8df8d05b75c4c…
2. 1 January 2027 (in force): Directive (EU) 2025/794 ('stop-the-clock'), Article 1, amending Article 5(2)(b).
   “in point (b), the introductory wording is replaced by the following: ‘for financial years starting on or after 1 January 2027:’”
   Official text · SHA-256 9b1ae0bd3d5313f7…

All EU deadlines · JSON: /v1/eu/deadlines/csrd-second-wave-reporting

Last checked 20 October 2026. This is information, not legal advice.