2025/0045(COD)
Corporate sustainability reporting and due diligence requirements
Basic information
2025/0045(COD)
COD - Ordinary legislative procedure (ex-codecision procedure)
Directive
Amending Directive 2006/43
2004/0065(COD)
Amending Directive 2013/34
2011/0308(COD)
Amending Directive 2022/2464
2021/0104(COD)
Amending Directive 2024/1760
2022/0051(COD)
Subject
3.45.01 Company law
3.70.20 Sustainable development
Status
Awaiting Council's 1st reading position
Key players
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European Parliament
Committee responsible Rapporteur Appointed JURIWARBORN Jörgen (EPP)
18/03/2025
Committee for opinion Rapporteur for opinion Appointed AFETANDREWS Barry (Renew)
10/04/2025
INTAAALTOLA Mika (EPP)
29/04/2025
LEWANDOWSKI Janusz (EPP)
19/03/2025
ANDERSSON Li (The Left)
16/04/2025
POLFJÄRD Jessica (EPP)
23/04/2025
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European Commission
Commission DG Commissioner Financial Stability, Financial Services and Capital Markets Union ALBUQUERQUE Maria Luís
Key events
| Date | Event | Reference | Summary |
|---|---|---|---|
| 26/02/2025 | Legislative proposal published | COM(2025)0081 | |
| 31/03/2025 | Committee referral announced in Parliament, 1st reading | ||
| 13/10/2025 | Vote in committee, 1st reading | ||
| 13/10/2025 | Committee decision to open interinstitutional negotiations with report adopted in committee | ||
| 17/10/2025 | Committee report tabled for plenary, 1st reading | A10-0197/2025 | |
| 20/10/2025 | Committee decision to enter into interinstitutional negotiations announced in plenary (Rule 71) | ||
| 22/10/2025 | Results of vote in Parliament | ||
| 22/10/2025 | Committee decision to enter into interinstitutional negotiations rejected by plenary (Rule 71); file to be put on the agenda of the following part-session | ||
| 13/11/2025 | Decision by Parliament, 1st reading | T10-0264/2025 | |
| 13/11/2025 | Results of vote in Parliament | ||
| 13/11/2025 | Matter referred back to the committee responsible for interinstitutional negotiations | ||
| 11/12/2025 | Approval in committee of the text agreed at 1st reading interinstitutional negotiations | PE781.394 PE781.395 GEDA/A/(2025)005935 | |
| 16/12/2025 | Decision by Parliament, 1st reading | T10-0324/2025 | |
| 16/12/2025 | Results of vote in Parliament |
Technical information
| Procedure reference | 2025/0045(COD) |
|---|---|
| Procedure type | COD - Ordinary legislative procedure (ex-codecision procedure) |
| Procedure subtype | Legislation |
| Legislative instrument | Directive |
| Amendments and repeals |
Amending Directive 2006/43
2004/0065(COD)
Amending Directive 2013/34 2011/0308(COD) Amending Directive 2022/2464 2021/0104(COD) Amending Directive 2024/1760 2022/0051(COD) |
| Legal basis | Treaty on the Functioning of the EU TFEU 050 Treaty on the Functioning of the EU TFEU 114 |
| Mandatory consultation of other institutions | European Economic and Social Committee |
| Stage reached in procedure | Awaiting Council's 1st reading position |
| Committee dossier |
JURI/10/02277
|
Documentation gateway
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Document type Committee Reference Date Summary Committee draft report PE774.282 06/06/2025 Amendments tabled in committee PE775.457 04/07/2025 Amendments tabled in committee PE775.458 04/07/2025 Amendments tabled in committee PE775.459 08/07/2025 Amendments tabled in committee PE775.460 09/07/2025 Committee opinion INTA PE775.587 15/07/2025 Committee opinion ENVI PE775.696 17/07/2025 Committee opinion AFET PE773.286 18/07/2025 Committee opinion ECON PE775.624 22/07/2025 Committee opinion EMPL PE773.274 08/10/2025 Committee report tabled for plenary, 1st reading/single reading A10-0197/2025 17/10/2025 Text adopted by Parliament, partial vote at 1st reading/single reading T10-0264/2025 13/11/2025 Committee letter confirming interinstitutional agreement PE781.394 10/12/2025 Text agreed during interinstitutional negotiations PE781.395 10/12/2025 Text adopted by Parliament, 1st reading/single reading T10-0324/2025 16/12/2025 -
Document type Reference Date Summary Coreper letter confirming interinstitutional agreement GEDA/A/(2025)005935 10/12/2025 -
Document type Reference Date Summary Legislative proposal COM(2025)0081 26/02/2025 Document attached to the procedure SWD(2025)0080 27/02/2025 -
Document type Parliament/Chamber Reference Date Summary Contribution CZ_SENATE COM(2025)0081 13/05/2025 Contribution IT_SENATE COM(2025)0081 21/05/2025 Contribution IT_CHAMBER COM(2025)0081 21/05/2025 Contribution ES_PARLIAMENT COM(2025)0081 05/06/2025 Contribution DE_BUNDESRAT COM(2025)0081 08/07/2025 Contribution FR_SENATE COM(2025)0081 11/07/2025 Contribution IE_HOUSES-OF-OIREACHTAS COM(2025)0081 23/07/2025 -
Institution/body Document type Reference Date Summary ECB European Central Bank: opinion, guideline, report CON/2025/0010 08/05/2025 EESC Economic and Social Committee: opinion, report CES0896/2025 18/06/2025
Transparency
Meetings with interest representatives published in line with the Rules of Procedure
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Name Role Committee Date Interest representatives CANFIN Pascal Shadow rapporteur JURI 02/12/2025 Responsible Business Alliance CANFIN Pascal Shadow rapporteur JURI 02/12/2025 Inter Ikea Systems BV WARBORN Jörgen Rapporteur JURI 25/11/2025 Responsible Business Alliance PIERA Pascale Shadow rapporteur JURI 25/11/2025 International Association of Oil & Gas Producers Europe WARBORN Jörgen Rapporteur JURI 24/11/2025 Shift Project Limited CANFIN Pascal Shadow rapporteur JURI 19/11/2025 EFRAG CANFIN Pascal Shadow rapporteur JURI 10/11/2025 The Goldman Sachs Group, Inc. PETER-HANSEN Kira Marie Shadow rapporteur JURI 03/11/2025 Amnesty International Limited
Anti-Slavery International
CIDSE - International Alliance of Catholic social justice organisations
Christliche Intitiative Romero
Clean Clothes Campaign / Stichting Schone Kleren Kampagne
ClientEarth AISBL
Commission Justice & Paix
DanChurchAid
Deutscher Gewerkschaftsbund
Dialogbüro für Zivilgesellschaftliche Zusammenarbeit - hbs
EUROPEAN TRADE UNION CONFEDERATION
Earthsight
Environmental Investigation Agency
European Coalition for Corporate Justice
European Trade Union Institute
ShareAction Europe
Fern
Finnwatch ry
Frank Bold Society
Friends of the Earth Europe
GLOBAL 2000, Friends of the Earth Austria
Global Witness
Greenpeace European Unit
Human Rights Watch
OXFAM INTERNATIONAL EU ADVOCACY OFFICE
Stichting Fair Trade Advocacy Office
Stichting World Benchmarking Alliance Foundation
Transport and Environment (European Federation for Transport and Environment)
WWF European Policy Programme
Globalt Fokus
Nordic Center for Sustainable FinancePOLFJÄRD Jessica Rapporteur for opinion ENVI 31/10/2025 Amazon CANFIN Pascal Shadow rapporteur JURI 31/10/2025 Notre Affaire à Tous
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Name Date Interest representatives WALSMANN Marion 03/12/2025 Deutsches Aktieninstitut WALSMANN Marion 17/11/2025 Hamburger Stiftung für Wirtschaftsethik ABADÍA JOVER Maravillas 11/11/2025 The Goldman Sachs Group, Inc. ZŁOTOWSKI Kosma 05/11/2025 McDonald’s Global Franchising Limited WALSMANN Marion 05/11/2025 Verband Öffentlicher Versicherer SCHEURING-WIELGUS Joanna 30/10/2025 Orlen S.A. WALSMANN Marion 15/10/2025 SME Connect ABADÍA JOVER Maravillas 10/10/2025 CaixaBank, S.A. NIEBLER Angelika 09/10/2025 EnBW Energie Baden-Württemberg AG MANDL Lukas 08/10/2025 American Chamber of Commerce to the European Union