150 Days That Slowed Down the World’s Development. Sustainable Development
Donald Trump, the 45th and 47th President of the United States of America, has achieved his goal. His actions will permanently shape global history, including European history of change and development. Future generations will assess this impact. We can examine the influence on the first 150 days of his second term in the European Union and Poland.
On January 20, 2025, Donald Trump was sworn in as the 47th President of the United States. Just a month later, the European Commission announced a “massive simplification package” for ESG regulations. From that moment, European sustainable development law entered a phase of unprecedented revision: from withdrawing directives to massive deferrals. All under the banner of competitiveness, simplification, and escape from “regulatory overload.”
Europe cannot stifle growth under the weight of regulations.
Mario Draghi, former Italian Prime Minister and author of the EU competitiveness report
We must simplify to survive in the new geopolitical balance.
These regulations had noble goals,
Arba Kokalari, EPP MEP
but became an anchor for European companies.
Today we’re cutting that rope.
We cannot go too far in the other direction.
Yvon Slingerland, European Commission
The Green Deal is not a luxury – it’s a necessity.
Timeline of ESG Changes After Donald Trump’s Inauguration
The pace of European decision-makers’ reaction to Trump’s second term was unprecedented:
January 20, 2025: Donald Trump’s inauguration
February 26, 2025 (36 days later): Announcement of Omnibus Package I – simplifications and postponements of ESG reporting obligations. The package included reducing the number of reporting indicators and extending deadlines for SMEs.
We need less exaggeration and more competitiveness.
Commissioner Thierry Breton
The Commission estimated that annual savings for companies would reach €6.3 billion.
Omnibus I also simplified obligations arising from the EU Taxonomy. Companies whose activities classified as sustainable constitute less than 10% of turnover were exempted from reporting this part of their activities.
Additionally, by raising qualification thresholds, approximately 80% of companies originally subject to taxonomy obligations were excluded. Critics pointed out that the new rules threaten transparency and limit investors’ ability to assess companies’ real environmental impact.
April 3, 2025 (73 days later): Mass vote in the European Parliament to postpone CSRD and CSDDD. Over 400 MEPs voted in favor, mainly from the EPP, Renew, and ID groups.
Europe cannot afford to lose entrepreneurship
Stéphanie Yon-Courtin, MEP
in the name of over-regulation.
New CSDDD timeline:
Transposition: by July 2027 (instead of 2026) Entry into force: July 2028 (instead of 2027)
Simultaneously, the scope of obligations was limited: companies will only need to demonstrate due diligence toward their direct contractors. The obligation to report actions regarding further subcontractors and the provision on automatic civil liability for violations were also removed.
CSRD Directive:
The European Parliament approved postponement of ESG reporting obligations for:
Large companies (over 250 employees) – from 2026 to 2028 Listed SMEs – from 2027 to 2029
The largest companies (over 500 employees, public interest entities) remained subject to obligations for 2024.
Simultaneously, as part of the Omnibus package, raising the reporting threshold from 250 to 1,000 employees and from €40 million to €450 million revenue was proposed – which could mean excluding up to 80% of companies from the original catalog covered by regulation.
April 14, 2025 (85 days later): Formal adoption of the Stop-the-Clock directive, postponing ESG obligations for thousands of companies to 2027 and 2028.
This decision did not block the regulations but gave member states more time to implement them. The European Commission argued that complex regulations must be “properly prepared and implemented by companies, not just adopted.” Supporters of the decision, such as BusinessEurope and some national government representatives, pointed to excessive adaptation costs and the risk of legal bottlenecks.
However, social organizations and responsible investors considered this decision a troubling precedent – showing that even already adopted regulations can be delayed under political pressure.
May 22, 2025 (123 days later): Changes to CBAM (Carbon Border Adjustment Mechanism), including extension of transitional periods. Climate organizations reacted critically.
Once again we’re going backward
Greta Thunberg, X
when we should be moving forward.
A de minimis threshold of 50 tons of CO₂ was introduced, below which companies were completely exempted from purchasing certificates. This decision meant the real exclusion of approximately 90% of importers – mainly SMEs and entities not capital-linked with large industrial groups.
This is streamlining procedures for companies
Antonio Decaro, Chair of the EP Environment Committee
without dismantling the entire mechanism.
Opponents of the changes – including MEP Manon Aubry – criticized the scope reduction as “removing CBAM’s teeth,” arguing that the result is a dead norm creating an illusion of control over import carbon footprint.
June 17, 2025 (149 days later): Poland adopts a law implementing CSRD deferral.
The solution meets business expectations and
Government Information Center statement
aims to limit excessive administrative burdens for companies –
particularly in the face of growing competition
from enterprises outside the European Union.”
According to the justification, the new deadlines “give companies the necessary time to prepare for ESG reporting.” Approximately 3,000 companies in Poland were thus covered by the obligation deferral.
ESG reporting obligations (sustainable development information) for companies are postponed by 2 years. This concerns enterprises that were to begin reporting in 2026 and 2027 respectively.
After changes:
Large companies – ESG reporting postponed from 2026 (for 2025 financial year) to 2028 (for 2027 financial year)
Small and medium listed companies – ESG reporting postponed from 2027 (for 2026 financial year) to 2029 (for 2028 financial year)
There is no security without competitiveness,
Magdalena Sobkowiak-Czarnecka, Prime Minister’s Office
and we build competitiveness through
good regulatory conditions.
June 18, 2025 (150 days later): The European Parliament and EU Council reach agreement on CBAM simplification – the EU’s carbon border tax mechanism. Changes include a 50-ton threshold exempting 90% of importers and simplified settlement procedures.
June 20, 2025 (152 days later): The European Commission officially withdraws the Green Claims directive proposal.
In the current context, the Commission indeed intends
Maciej Berestecki, EC Spokesperson
to withdraw the Green Claims directive proposal.
The document was nearly ready for final trilogue negotiations. The European People’s Party was particularly strong in opposing the project. Its representative Arba Kokalari indicated that the proposal lacked proper impact assessment and was criticized by business, environmental, and consumer communities alike.
Social organizations like WWF and ShareAction warned that this was “capitulation to corporate lobbying” and “a blow to Green Deal credibility.” The EC justifies this with “lack of agreement on greenwashing definitions and verification mechanisms.”
Between Ambition and Competitiveness
The changes introduced between February and June 2025 are not an abandonment of Green Deal goals. Rather, they represent an attempt to prioritize competitiveness and investment. Mario Draghi’s report on Europe’s economic future indicates that the EU needs €800 billion annually in additional expenditure to maintain competitiveness against the US and China.
The question of whether sustainable development and sustainable reporting in simplified form will be effective remains open.
The answer will come from data in reports for 2025 and 2026.
Or their absence.
