The Club Players Association have accused the GAA of dragging their heels on efforts to reform the fixtures calendar.
The CPA was set up in January 2017 by GAA members frustrated with the plight of club players, who can spend the summer idle waiting for the inter-county season to conclude before seeing action on the field.
The GAA responded by moving to keep April free of inter-county fixtures but the CPA argued that the measure didn't go far enough, and have continued to criticise the Association's approach.
Last November, the club players' body promoted a Roscommon motion to Central Council seeking a 'blank canvas' approach to fixture making.
That motion was heavily defeated but, in the aftermath, the GAA agreed to hold talks with the CPA and invited them to submit their own fixture proposals.
In a statement to its members, the CPA says that talks with president John Horan and director general Tom Ryan took place in December and January, resulting in "firm commitments" that a fixtures group relating to all GAA competitions would be set up but that it is yet to materialise.
"We have a clear trail of correspondence from Croke Park about the new Fixtures Group, but it has yet to be constituted or a date set for meetings," said the statement.
"Over two years have passed since the CPA was established to help Fix The Fixtures. Unfortunately, the fixtures crisis remains, and nothing has been done by GAA management to materially address the situation or achieve real change.
"We cannot say with certainty that we are being listened to at management level. But we know players are listening."
The CPA conclude that "possible escalation" is on the cards and ask club players to "get ready to stand up for your club against continued inaction".