
Beyond the GAAP no. 197 - 2025
On 3 April 2025, the European Parliament approved the European Commission’s proposed ’Stop the clock’ directive, which is being fast-tracked through the legislative process and will postpone mandatory sustainability reporting for wave 2 and wave 3 companies by two years. As it has already been endorsed by the EU Council, the directive is now expected to be published in the OJEU by late April or early...