{"id":5174,"date":"2026-01-22T09:24:30","date_gmt":"2026-01-22T08:24:30","guid":{"rendered":"https:\/\/www.hralert.be\/?post_type=news&#038;p=5174"},"modified":"2026-01-22T09:24:30","modified_gmt":"2026-01-22T08:24:30","slug":"csrd-in-belgie-stop-the-clock-wettelijk-omgezet-rapportering-2-jaar-uitgesteld","status":"publish","type":"news","link":"https:\/\/www.hralert.be\/nl\/news\/csrd-in-belgie-stop-the-clock-wettelijk-omgezet-rapportering-2-jaar-uitgesteld\/","title":{"rendered":"CSRD in Belgi\u00eb: \u201cStop-the-Clock\u201d wettelijk omgezet, rapportering 2 jaar uitgesteld"},"content":{"rendered":"<p>De wet van 12 december 2025 (BS 23.12.2025) zet de Europese \u201cStop-the-Clock\u201d richtlijn om en stelt CSRD-duurzaamheidsrapportering voor de tweede en derde golf met twee jaar uit. Grote ondernemingen die geen entiteit van openbaar belang zijn, rapporteren voortaan over boekjaar 2027 (i.p.v. 2025) en beursgenoteerde kmo\u2019s over 2028 (i.p.v. 2026). Dit biedt extra voorbereidingstijd en meer rechtszekerheid.<\/p>\n","protected":false},"featured_media":0,"template":"","categories":[9],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.13 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CSRD in Belgi\u00eb: \u201cStop-the-Clock\u201d wettelijk omgezet, rapportering 2 jaar uitgesteld - HR Alert<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hralert.be\/nl\/news\/csrd-in-belgie-stop-the-clock-wettelijk-omgezet-rapportering-2-jaar-uitgesteld\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CSRD in Belgi\u00eb: \u201cStop-the-Clock\u201d wettelijk omgezet, rapportering 2 jaar uitgesteld - HR Alert\" \/>\n<meta property=\"og:description\" content=\"De wet van 12 december 2025 (BS 23.12.2025) zet de Europese \u201cStop-the-Clock\u201d richtlijn om en stelt CSRD-duurzaamheidsrapportering voor de tweede en derde golf met twee jaar uit. 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