Paul Hastings·ENVIRONMENT / ESG / CLIMATE
EU delays CSRD for non-EU companies to 2029 under Article 40a
Non-EU businesses with over €450M EU revenue must now report ESG impacts by 2029, following the EU's "Stop the Clock" regulation and new Article 40a ESRS Exposure Draft published for consultation.
csrd-article-40aeu-sustainability-reportingesrs-exposure-draftnon-eu-companiesefrag-consultationstop-clock-regulation
Read the original firm alert → Friday, September 11, 2026