26. 2. 2026
27. 11. 2025
27. 11.
2025
Amendment to sustainability reporting requirements
The Act on Accounting has been amended by Act No. 187/2025 Coll., effective as of 10 July 2025, and 1 January 2026. This amendment aligns with the revision of the directive included in the Omnibus I package and introduces a two-year deferral of the obligation to disclose sustainability information for entities classified under the second and third implementation waves (commonly referred to as the “stop the clock” directive).
Under the revised timeline, entities in the second wave, originally required to include sustainability disclosures in their 2025 annual reports (Article 39zc (5) and (6) of the Act on Accounting), will now be required to comply starting in 2027.
Similarly, entities in the third wave (Article 39zc (7) of the Act on Accounting) will see their reporting obligation deferred from 2026 to 2028.
Entities in the first wave, as defined in Article 39zd of the Act on Accounting, must continue to report sustainability information in 2025 and 2026, applying the same criteria that were in effect for 2024.
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