Beyond the GAAP no. 197 - 2025
DienstenAudit & assuranceCorporate reportingAudit & accounting advisoryInternationale nieuwsbrieven
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 May this year. Readers will remember that EU Member States will then have until 31 December 2025 to transpose the directive into national law.
In this issue, we continue our deep dive into the simplification proposals adopted by the European Commission on 26 February this year. This month we are looking at the potential changes to the Corporate Sustainability Due Diligence Directive.
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Inge van Sloun Director
Audit & accounting advisory
Onze experts hebben een brede achtergrond en uitgebreide ervaring binnen financial audit en financiële verslaggeving. Vanuit deze expertise kunnen wij u helpen om te voldoen aan diverse vereisten - niet als onafhankelijk accountant, maar samen met u, als vertrouwde business partner. Hierbij is ons uitgangspunt dat onze gezamenlijke output ‘audit ready’ is: klaar om te worden gecontroleerd en geaccepteerd...