CSRD: can you postpone your sustainability report?

The CSRD requires european companies to produce sustainability reports from January 2024.
These reports are not only a regulatory obligation, but also an essential strategy for strengthening the legitimacy and long-term resilience of companies. they influence investor and stakeholder confidence, as well as access to finance. however, certain exceptional circumstances, such as technical difficulties, structural changes or crises, may justify a postponement, although this may have legal, financial and reputational consequences.
Ultimately, meeting reporting deadlines is crucial not only for compliance, but also for demonstrating commitment to a sustainable economy.