Brussels, 31 March 2025. AIM, alongside a broad coalition of European and international industry associations, has signed a joint statement calling on EU policymakers to swiftly adopt the proposed longer transition periods for the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CS3D).
The coalition supports the core objectives of both directives but stresses that the current timelines risk creating legal uncertainty and placing disproportionate strain on companies. The proposed adjustments, included in the European Commission’s Omnibus package, offer a pragmatic way forward—providing time for proper implementation, robust stakeholder engagement, and the development of clear guidance.
Failing to adopt the proposed timeline extensions could undermine the effectiveness of the directives, lead to inefficient investments, and ultimately weaken the competitiveness of European businesses.
In the current economic context, the signatories emphasise that legal certainty and realistic compliance pathways are essential to ensuring that sustainability goals are achieved without compromising growth and resilience.
Click here to read full statement.
