{
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  "verified": "2026-10-20",
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    "law": "CSRD",
    "topic": "Sustainability reporting",
    "obligation": "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.",
    "date": "2027-01-01",
    "status": "upcoming",
    "days_until": 72,
    "times_moved": 1,
    "previous_date": "2025-01-01",
    "source": {
      "date": "2027-01-01",
      "act": "Directive (EU) 2025/794 ('stop-the-clock')",
      "article": "Article 1, amending Article 5(2)(b)",
      "quote": "in point (b), the introductory wording is replaced by the following: ‘for financial years starting on or after 1 January 2027:’",
      "url": "http://data.europa.eu/eli/dir/2025/794/oj",
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    "history": [
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        "date": "2025-01-01",
        "act": "Directive (EU) 2022/2464 (CSRD)",
        "article": "Article 5(2)(b)",
        "quote": "(b) for financial years starting on or after 1 January 2025:",
        "url": "http://data.europa.eu/eli/dir/2022/2464/oj",
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      {
        "date": "2027-01-01",
        "act": "Directive (EU) 2025/794 ('stop-the-clock')",
        "article": "Article 1, amending Article 5(2)(b)",
        "quote": "in point (b), the introductory wording is replaced by the following: ‘for financial years starting on or after 1 January 2027:’",
        "url": "http://data.europa.eu/eli/dir/2025/794/oj",
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}