On 26 February, the European Commission published its Omnibus simplification package, including a proposal to delay by one year the transposition deadline and the first phase of application of the Directive on Corporate Sustainability Due Diligence (CSDDD), known as " Stop the Clock".
On 26 March, the Council of the European Unionapproved its negotiating position on Stop the Clock" . On Thursday 3 April, the European Parliament held its final vote on the initiative, reaching an agreement and supporting a two-year delay to the CSRD and a one-year delay to the CSDDD, while rejecting proposals to postpone their implementation until 2040.
Next steps: The "Stop the Clock" process is expected to progress swiftly, likely avoiding a trilogue, since the co-legislators and the Commission are aligned in their positions. In order to come into force, the legislative proposal now requires formal approval by the Council, which could be delivered before summer 2025.
As for the complementary part of the Omnibus package, which includes a draft directive amending the content of the CSRD and the CSDDD (also known as the “Substance” proposal), the timeline remains unclear, with final adoption unlikely before the end of 2026.
The Omnibus proposal has been condemned by more than360 civil society organizations, who fear a backslide in corporate accountability.. Trade Unions, major businesses, and responsabiel investors have echoed their concerns. Civil society is calling for a rejection of any weakening of the CSDD and insists that discussions on the CSRD should be limited to interpretative measures, without reopening the legal text itself. The implementation of this crucial legislation to tackle human rights violations, environmental harm, and the climate crisis would therefore be delayed. Given the urgency of these issues, such a delay is simply irresponsible.
Recently, over 20 Belgian civil society organizations, including Avocats Sans Frontières, voiced their concerns about the Commission’s Omnibus legislative proposal. They irmly reject any attempt to revise the text of the CSDDD and call on Belgian policymakers to defend these frameworks during the upcoming European negotiations.

