Beyond the GAAP no. 205 – December 2025

This month, regulatory developments in the field of sustainability were marked by the final adoption, by the European co-legislators, of a compromise text on the ‘Content’ Directive. This is part of the Omnibus I package, aimed at simplifying CSRD requirements on sustainability reporting and the CSDDD on due diligence.

December's agreement marks the end of a legislative process that began in February 2025. This issue of Beyond the GAAP reviews the key points of this compromise. The adopted directive is expected to be published in the Official Journal of the EU (OJEU) in March 2026. Member States will then have twelve months from its entry into force (twenty days after publication in the OJEU) in which to transpose the directive into national law. The revised CSRD will apply to financial periods commencing on or after 1 January 2027.

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Beyond the GAAP is the English version of DOCTR'in and aims to cover topics of international scope by allowing you to disseminate information to your teams, anywhere in the world.