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November
2025 – The Stop-the-Clock Directive (Directive (EU)
2025/794), which postpones the application of certain provisions of
the EU's Corporate Sustainability Reporting Directive (CSRD)
and Corporate Sustainability Due Diligence Directive (CSDDD),
giving companies breathing room and time to prepare for new
sustainability reporting and due diligence requirements, is to be
transposed by 31 December 2025. It has been gradually transposed
across Central and Eastern Europe. Here's a short overview of
its transposition status:
| Country | Status |
|---|---|
|
Austria |
Not yet transposed |
|
The draft Sustainability Reporting Act (NaBeG) is before parliament but still refers to the original CSRD text without a 'Stop-the-clock' postponement implemented. |
|
|
Bulgaria |
Not yet transposed |
|
The Bulgarian Parliament had already postponed CSRD reporting obligations by one year through its previous amendments to the Accountancy Act prior to the adoption of the Stop-the-Clock Directive. Formal transposition of the directive is included in the legislative programme for the end of 2025. |
|
|
Croatia |
Transposed |
|
The CSRD postponement has been transposed by amendments to the Accounting Act and the Capital Market Act. An additional Accounting Act amendment is under public consultation until 22 November 2025 and is expected to be enacted by year-end under an urgent procedure. |
|
|
Czechia |
Transposed |
|
The CSRD postponement was transposed by an amendment to the Accounting Act in September 2025 through the increase of thresholds for sustainability reporting, which were increased (from 500 to 1,000 employees) effectively removing the phased-in approach of the original CSRD and adopting proposed changes in the ESG Omnibus legislation texts. |
|
|
Hungary |
Transposed |
|
CSRD postponement introduced by amendments to the Accounting Act and the ESG Act in June 2025. Large companies were temporarily exempt from the obligation to submit reports to the authority for the years 2024–2026 and ESG scope was narrowed to high-impact sectors and large entities. |
|
|
Romania |
Transposed |
|
The postponement was implemented in August 2025, however this change does not apply to companies with more than 500 employees (i.e. no postponement for the first wave of companies). |
|
|
Slovakia |
Transposed |
|
The CSRD postponement was implemented by an amendment to the Accounting Act in July 2025, postponing reporting obligations across all categories by two years. |
|
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
