19 Dec 2024

EUCO delay sustainability reporting for certain sectors and third-country companies by two years

This article from the European Council, written 7 February 2024, explains the provisional deal reached on a directive on the time limits for the adoption of sustainability reporting standards.

This article covers :
- The sectors provided more time to prepare for the sectorial European Sustainability Reporting Standards (ESRS) via the agreement.
- The provisional agreement which suggests the Commission publishes eight sector-specific reporting standards earlier than the new deadline.

Related Content

Collaboration with Centre for Climate Engagement
Explainer | 21 May 2025

UK Climate Policy Deep Dive: CCC’s Report on Climate Adaptation Progress - April 2025

In April 2025, the Climate Change Committee issued their latest assessment on the UK's progress on climate adaptation. This deep dive highlights why adaptation should be on the corporate board agenda and offers key insights into how NEDs can better equip themselves to oversee their firms' adaptation responses.

Explainer | 24 Mar 2025

Leveraging regulation (part 2): The pathway to resilience and growth

By steering their organisations beyond compliance, NEDs can help harness sustainability reporting as a lever for resilience, innovation, and long-term leadership. Part 2 of this two-part insights piece, from Chapter Zero Fellow David Carlin, explores three key ways that boards can leverage their approach to regulatory changes to gain competitive advantage.

Collaboration with Deloitte Academy
Explainer | 21 Mar 2025

Read: 2025 Sustainability Regulation Outlook

Read this summary from the Chapter Zero and Deloitte Academy webinar, where we explored the Deloitte Academy’s third annual flagship report, focusing on the topics that are considered most critical through the lens of their potential to affect business strategies, operating or financial models for 2025.