European Union · Bill · COD
2025/0045(COD)
Amending Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760 as regards certain corporate sustainability reporting and due diligence requirements
Introduced
31 March 2025
Last action
13 November 2025 · plenary amend
Status
PLENARY_ADOPT_POSITION
Sponsors
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Subjects
Discovery layer
Source updated
26 February 2026
Official titles
Authentic titles published by the source. The stored canonical title is not replaced.
23 official languages
Bulgarian
Изменение на директиви 2006/43/ЕО, 2013/34/ЕС, (ЕС) 2022/2464 и (ЕС) 2024/1760 по отношение на някои изисквания за отчитане на предприятията във връзка с устойчивостта и за дължима грижа
Czech
Změna směrnic 2006/43/ES, 2013/34/EU, (EU) 2022/2464 a (EU) 2024/1760 týkající se některých požadavků na podávání zpráv podniků o udržitelnosti a požadavků náležité péče
Danish
Ændring af direktiv 2006/43/EF, 2013/34/EU, (EU) 2022/2464 og (EU) 2024/1760 for så vidt angår visse krav til virksomheders bæredygtighedsrapportering og due diligence i forbindelse med bæredygtighed
German
Änderung der Richtlinien 2006/43/EG, 2013/34/EU, (EU) 2022/2464 und (EU) 2024/1760 im Hinblick auf bestimmte Anforderungen an die Nachhaltigkeitsberichterstattung und die Sorgfaltspflichten von Unternehmen
Greek
Τροποποίηση των οδηγιών 2006/43/ΕΚ, 2013/34/ΕΕ, (ΕΕ) 2022/2464 και (ΕΕ) 2024/1760 όσον αφορά ορισμένες απαιτήσεις σχετικά με την υποβολή εκθέσεων βιωσιμότητας από τις εταιρείες και την εταιρική δέουσα επιμέλεια
Spanish
Modificación de las Directivas 2006/43/CE, 2013/34/UE, (UE) 2022/2464 y (UE) 2024/1760 en lo que respecta a determinados requisitos de presentación de información corporativa y de diligencia debida de las empresas en materia de sostenibilidad
Estonian
Direktiivide 2006/43/EÜ, 2013/34/EL, (EL) 2022/2464 ja (EL) 2024/1760 muutmine seoses teatavate äriühingute kestlikkusaruandluse ja hoolsuskohustuse nõuetega
Finnish
Direktiivien 2006/43/EY, 2013/34/EU, (EU) 2022/2464 ja (EU) 2024/1760 muuttaminen siltä osin kuin on kyse tietyistä yritysten kestävyysraportointia ja huolellisuusvelvoitetta koskevista vaatimuksista
French
Modification des directives 2006/43/CE, 2013/34/UE, (UE) 2022/2464 et (UE) 2024/1760 en ce qui concerne certaines obligations relatives à la publication d’informations en matière de durabilité et au devoir de vigilance applicables aux entreprises
Irish
Leasú a dhéanamh ar Threoracha 2006/43/CE, 2013/34/AE, (AE) 2022/2464 agus (AE) 2024/1760 a mhéid a bhaineann le ceanglais áirithe maidir le tuairisciú inbhuanaitheachta corparáideach agus dícheall cuí
Croatian
Izmjena direktiva 2006/43/EZ, 2013/34/EU, (EU) 2022/2464 i (EU) 2024/1760 u pogledu određenih zahtjeva za korporativno izvješćivanje o održivosti i dužnu pažnju za održivo poslovanje
Hungarian
A 2006/43/EK, a 2013/34/EU, az (EU) 2022/2464 és az (EU) 2024/1760 irányelvnek a fenntarthatósággal kapcsolatos egyes vállalati beszámolási és átvilágítási követelmények tekintetében történő módosítása
Italian
Modifica delle direttive 2006/43/CE, 2013/34/UE, (UE) 2022/2464 e (UE) 2024/1760 per quanto riguarda taluni obblighi relativi alla rendicontazione societaria di sostenibilità e al dovere di diligenza delle imprese ai fini della sostenibilità
Lithuanian
Direktyvų 2006/43/EB, 2013/34/ES, (ES) 2022/2464 ir (ES) 2024/1760 dalinis keitimas dėl tam tikrų įmonių informacijos apie tvarumą teikimo ir įmonių tvarumo išsamaus patikrinimo reikalavimų
Latvian
Direktīvu 2006/43/EK, 2013/34/ES, (ES) 2022/2464 un (ES) 2024/1760 grozīšana attiecībā uz noteiktām korporatīvās ilgtspējas ziņu sniegšanas un pienācīgas rūpības prasībām
Maltese
Emenda tad-Direttivi 2006/43/KE, 2013/34/UE, (UE) 2022/2464 u (UE) 2024/1760 fir-rigward ta’ ċerti rekwiżiti ta’ rapportar u ta’ diliġenza dovuta korporattivi dwar is-sostenibbiltà
Dutch
Wijziging van de Richtlijnen 2006/43/EG, 2013/34/EU, (EU) 2022/2464 en (EU) 2024/1760 wat betreft bepaalde vereisten inzake duurzaamheidsrapportering door ondernemingen en passende zorgvuldigheid in het bedrijfsleven
Polish
Zmiana dyrektyw 2006/43/WE, 2013/34/UE, (UE) 2022/2464 i (UE) 2024/1760 w odniesieniu do niektórych wymogów dotyczących sprawozdawczości przedsiębiorstw w zakresie zrównoważonego rozwoju i niektórych wymogów w zakresie należytej staranności przedsiębiorstw w zakresie zrównoważonego rozwoju
Portuguese
Alteração das diretivas 2006/43/CE, 2013/34/UE, (UE) 2022/2464 e (UE) 2024/1760 no que diz respeito a determinados requisitos de relato de sustentabilidade das empresas e requisitos de dever de diligência
Romanian
Modificarea Directivelor 2006/43/CE, 2013/34/UE, (UE) 2022/2464 și (UE) 2024/1760 în ceea ce privește anumite cerințe de raportare și de diligență necesară în materie de durabilitate a întreprinderilor
Slovak
Zmena smerníc 2006/43/ES, 2013/34/EÚ, (EÚ) 2022/2464 a (EÚ) 2024/1760, pokiaľ ide o určité požiadavky na vykazovanie informácií o udržateľnosti podnikov a náležitú starostlivosť podnikov v oblasti udržateľnosti
Slovenian
Sprememba direktiv 2006/43/ES, 2013/34/EU, (EU) 2022/2464 in (EU) 2024/1760 v zvezi z določenimi zahtevami glede poročanja podjetij o trajnostnosti in skrbnega pregleda v podjetjih glede trajnostnosti
Swedish
Ändring av direktiven 2006/43/EG, 2013/34/EU, (EU) 2022/2464 och (EU) 2024/1760 vad gäller vissa krav avseende företagens hållbarhetsrapportering och tillbörlig aktsamhet för företag i fråga om hållbarhet
Records
Official bill 2025/0045(COD) from European Union at European Parliament. Dated 31 March 2025. Status: PLENARY_ADOPT_POSITION.
Timeline
31 March 2025
referral
Source: REFERRAL
31 March 2025
Introduced
Amending Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760 as regards certain corporate sustainability reporting and due diligence requirements
Source: COD
14 May 2025
committee tabling opinion
Source: COMMITTEE_TABLING_OPINION
20 May 2025
committee tabling opinion
Source: COMMITTEE_TABLING_OPINION
6 June 2025
committee tabling report
Source: COMMITTEE_TABLING_REPORT
4 July 2025
committee tabling amendment
Source: COMMITTEE_TABLING_AMENDMENT
4 July 2025
committee tabling amendment
Source: COMMITTEE_TABLING_AMENDMENT
8 July 2025
committee tabling amendment
Source: COMMITTEE_TABLING_AMENDMENT
9 July 2025
committee tabling amendment
Source: COMMITTEE_TABLING_AMENDMENT
15 July 2025
committee adopting opinion
Source: COMMITTEE_ADOPTING_OPINION
15 July 2025
committee adopting opinion
Source: COMMITTEE_ADOPTING_OPINION
15 July 2025
committee adopting opinion
Source: COMMITTEE_ADOPTING_OPINION
15 July 2025
committee adopting opinion
Source: COMMITTEE_ADOPTING_OPINION
4 September 2025
committee adopting opinion
Source: COMMITTEE_ADOPTING_OPINION
13 October 2025
committee adopting report
Source: COMMITTEE_ADOPTING_REPORT
17 October 2025
tabling plenary
Source: TABLING_PLENARY
22 October 2025
plenary reject committee interinstutional negotiations
Source: PLENARY_REJECT_COMMITTEE_INTERINSTUTIONAL_NEGOTIATIONS
22 October 2025
Plenary vote
Source: PLENARY_VOTE
4 November 2025
tabling plenary
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5 November 2025
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7 November 2025
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11 November 2025
tabling plenary
Source: TABLING_PLENARY
13 November 2025
plenary amend
Source: PLENARY_AMEND
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3,910 official files
Obligations relatives à la publication d’informations en matière de durabilité et au devoir de vigilance applicables aux entreprises
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Obligations relatives à la publication d’informations en matière de durabilité et au devoir de vigilance applicables aux entreprises
TEXT_ADOPTED · FR · 6 March 2026
Obligations relatives à la publication d’informations en matière de durabilité et au devoir de vigilance applicables aux entreprises
TEXT_ADOPTED · FR · 6 March 2026
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Určité požiadavky na vykazovanie informácií o udržateľnosti podnikov a náležitú starostlivosť podnikov v oblasti udržateľnosti
TEXT_ADOPTED · SK · 5 March 2026
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Určité požiadavky na vykazovanie informácií o udržateľnosti podnikov a náležitú starostlivosť podnikov v oblasti udržateľnosti
TEXT_ADOPTED · SK · 5 March 2026
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Ceanglais áirithe maidir le tuairisciú inbhuanaitheachta corparáideach agus dícheall cuí i dtaca le hinbhuanaitheacht chorparáideach
TEXT_ADOPTED · GA · 5 March 2026
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Ceanglais áirithe maidir le tuairisciú inbhuanaitheachta corparáideach agus dícheall cuí i dtaca le hinbhuanaitheacht chorparáideach
TEXT_ADOPTED · GA · 5 March 2026
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Zahteve glede poročanja podjetij o trajnostnosti in skrbnega pregleda v podjetjih glede trajnostnosti
TEXT_ADOPTED · SL · 5 March 2026
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Zahteve glede poročanja podjetij o trajnostnosti in skrbnega pregleda v podjetjih glede trajnostnosti
TEXT_ADOPTED · SL · 5 March 2026
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Requisitos de presentación de información corporativa y de diligencia debida de las empresas en materia de sostenibilidad
TEXT_ADOPTED · ES · 4 March 2026
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Requisitos de presentación de información corporativa y de diligencia debida de las empresas en materia de sostenibilidad
TEXT_ADOPTED · ES · 4 March 2026
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Įmonių informacijos apie tvarumą teikimo ir įmonių tvarumo išsamaus patikrinimo reikalavimai
TEXT_ADOPTED · LT · 4 March 2026
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Įmonių informacijos apie tvarumą teikimo ir įmonių tvarumo išsamaus patikrinimo reikalavimai
TEXT_ADOPTED · LT · 4 March 2026
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Některé požadavky na podávání zpráv podniků o udržitelnosti a náležitou péči podniků v oblasti udržitelnosti
TEXT_ADOPTED · CS · 4 March 2026
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Některé požadavky na podávání zpráv podniků o udržitelnosti a náležitou péči podniků v oblasti udržitelnosti
TEXT_ADOPTED · CS · 4 March 2026
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Krav avseende företagens hållbarhetsrapportering och tillbörlig aktsamhet för företag i fråga om hållbarhet
TEXT_ADOPTED · SV · 4 March 2026
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Krav avseende företagens hållbarhetsrapportering och tillbörlig aktsamhet för företag i fråga om hållbarhet
TEXT_ADOPTED · SV · 4 March 2026
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A fenntarthatósággal kapcsolatos egyes vállalati beszámolási és átvilágítási követelmények
TEXT_ADOPTED · HU · 4 March 2026
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A fenntarthatósággal kapcsolatos egyes vállalati beszámolási és átvilágítási követelmények
TEXT_ADOPTED · HU · 4 March 2026
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Ορισμένες απαιτήσεις υποβολής εκθέσεων βιωσιμότητας και απαιτήσεις δέουσας επιμέλειας από τις εταιρείες
TEXT_ADOPTED · EL · 4 March 2026
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Ορισμένες απαιτήσεις υποβολής εκθέσεων βιωσιμότητας και απαιτήσεις δέουσας επιμέλειας από τις εταιρείες
TEXT_ADOPTED · EL · 4 March 2026
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Certain corporate sustainability reporting and due diligence requirements
TEXT_ADOPTED · EN · 4 March 2026
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Certain corporate sustainability reporting and due diligence requirements
TEXT_ADOPTED · EN · 4 March 2026
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Visse krav til virksomheders bæredygtighedsrapportering og due diligence i forbindelse med bæredygtighed
TEXT_ADOPTED · DA · 4 March 2026
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Visse krav til virksomheders bæredygtighedsrapportering og due diligence i forbindelse med bæredygtighed
TEXT_ADOPTED · DA · 4 March 2026
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Изисквания за отчитане на предприятията във връзка с устойчивостта и за дължима грижа
TEXT_ADOPTED · BG · 4 March 2026
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Изисквания за отчитане на предприятията във връзка с устойчивостта и за дължима грижа
TEXT_ADOPTED · BG · 4 March 2026
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Bepaalde vereisten inzake duurzaamheidsrapportering door ondernemingen en passende zorgvuldigheid in het bedrijfsleven
TEXT_ADOPTED · NL · 18 February 2026
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Určité požiadavky na vykazovanie informácií o udržateľnosti podnikov a náležitú starostlivosť podnikov v oblasti udržateľnosti
TEXT_ADOPTED · SK · 18 February 2026
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Anumite cerințe de raportare și de diligență necesară în materie de durabilitate a întreprinderilor
TEXT_ADOPTED · RO · 18 February 2026
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Določene zahteve glede poročanja podjetij o trajnostnosti in skrbnega pregleda v podjetjih glede trajnostnosti
TEXT_ADOPTED · SL · 18 February 2026
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Niektóre wymogi dotyczące sprawozdawczości i należytej staranności przedsiębiorstw w zakresie zrównoważonego rozwoju
TEXT_ADOPTED · PL · 18 February 2026
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Ċerti rekwiżiti ta’ rapportar u ta’ diliġenza dovuta korporattivi dwar is-sostenibbiltà
TEXT_ADOPTED · MT · 18 February 2026
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Bepaalde vereisten inzake duurzaamheidsrapportering door ondernemingen en passende zorgvuldigheid in het bedrijfsleven
TEXT_ADOPTED · NL · 18 February 2026
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Určité požiadavky na vykazovanie informácií o udržateľnosti podnikov a náležitú starostlivosť podnikov v oblasti udržateľnosti
TEXT_ADOPTED · SK · 18 February 2026
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Ċerti rekwiżiti ta’ rapportar u ta’ diliġenza dovuta korporattivi dwar is-sostenibbiltà
TEXT_ADOPTED · MT · 18 February 2026
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Anumite cerințe de raportare și de diligență necesară în materie de durabilitate a întreprinderilor
TEXT_ADOPTED · RO · 18 February 2026
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Določene zahteve glede poročanja podjetij o trajnostnosti in skrbnega pregleda v podjetjih glede trajnostnosti
TEXT_ADOPTED · SL · 18 February 2026
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Niektóre wymogi dotyczące sprawozdawczości i należytej staranności przedsiębiorstw w zakresie zrównoważonego rozwoju
TEXT_ADOPTED · PL · 18 February 2026
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A fenntarthatósággal kapcsolatos egyes vállalati beszámolási és átvilágítási követelmények
TEXT_ADOPTED · HU · 18 February 2026
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Certaines obligations relatives à la publication d’informations en matière de durabilité par les entreprises et au devoir de vigilance des entreprises en matière de durabilité
TEXT_ADOPTED · FR · 18 February 2026
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Teatavad äriühingute kestlikkusaruandluse ja hoolsuskohustuse nõuded
TEXT_ADOPTED · ET · 18 February 2026
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Tietyt yritysten kestävyysraportointia ja huolellisuusvelvoitetta koskevat vaatimukset
TEXT_ADOPTED · FI · 18 February 2026
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Noteiktas korporatīvās ilgtspējas ziņu sniegšanas un pienācīgas rūpības prasības
TEXT_ADOPTED · LV · 18 February 2026
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Tam tikri įmonių informacijos apie tvarumą teikimo ir įmonių tvarumo išsamaus patikrinimo reikalavimai
TEXT_ADOPTED · LT · 18 February 2026
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Taluni obblighi relativi alla rendicontazione societaria di sostenibilità e al dovere di diligenza delle imprese ai fini della sostenibilità
TEXT_ADOPTED · IT · 18 February 2026
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Određeni zahtjevi za korporativno izvješćivanje o održivosti i dužna pažnja za održivo poslovanje
TEXT_ADOPTED · HR · 18 February 2026
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A fenntarthatósággal kapcsolatos egyes vállalati beszámolási és átvilágítási követelmények
TEXT_ADOPTED · HU · 18 February 2026
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Teatavad äriühingute kestlikkusaruandluse ja hoolsuskohustuse nõuded
TEXT_ADOPTED · ET · 18 February 2026
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Tietyt yritysten kestävyysraportointia ja huolellisuusvelvoitetta koskevat vaatimukset
TEXT_ADOPTED · FI · 18 February 2026
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Certaines obligations relatives à la publication d’informations en matière de durabilité par les entreprises et au devoir de vigilance des entreprises en matière de durabilité
TEXT_ADOPTED · FR · 18 February 2026
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Sponsors
- Enikő GYŐRI · PfE · RAPPORTEUR_SHADOW_OPINION
- · ECON · COMMITTEE_OPINION
- Lynn BOYLAN · The Left · RAPPORTEUR_SHADOW_OPINION
- Alexandr VONDRA · ECR · RAPPORTEUR_SHADOW_OPINION
- René REPASI · S&D · RAPPORTEUR_SHADOW
- Kira Marie PETER-HANSEN · Verts/ALE · RAPPORTEUR_SHADOW
- Saskia BRICMONT · Verts/ALE · RAPPORTEUR_SHADOW_OPINION
- Manon AUBRY · The Left · RAPPORTEUR_SHADOW_OPINION
- Bas EICKHOUT · Verts/ALE · RAPPORTEUR_SHADOW_OPINION
- Giovanni CROSETTO · ECR · RAPPORTEUR_SHADOW_OPINION
- · ENVI · COMMITTEE_OPINION
- Maravillas ABADÍA JOVER · PPE · RAPPORTEUR_SHADOW_OPINION
- Pascal CANFIN · Renew · RAPPORTEUR_SHADOW_OPINION
- Sara MATTHIEU · Verts/ALE · RAPPORTEUR_SHADOW_OPINION
- Jörgen WARBORN · PPE · RAPPORTEUR
- Li ANDERSSON · The Left · RAPPORTEUR_OPINION
- · INTA · COMMITTEE_OPINION
- Enikő GYŐRI · PfE · RAPPORTEUR_SHADOW_OPINION
- Arkadiusz MULARCZYK · ECR · RAPPORTEUR_SHADOW_OPINION
- Adrián VÁZQUEZ LÁZARA · PPE · RAPPORTEUR_SHADOW_OPINION
- Stine BOSSE · Renew · RAPPORTEUR_SHADOW_OPINION
- Tobiasz BOCHEŃSKI · ECR · RAPPORTEUR_SHADOW
- Chloé RIDEL · S&D · RAPPORTEUR_SHADOW_OPINION
- Andi CRISTEA · S&D · RAPPORTEUR_SHADOW_OPINION
- Janusz LEWANDOWSKI · PPE · RAPPORTEUR_OPINION
- Svenja HAHN · Renew · RAPPORTEUR_SHADOW_OPINION
- Pascale PIERA · PfE · RAPPORTEUR_SHADOW
- Waldemar BUDA · ECR · RAPPORTEUR_SHADOW_OPINION
- Catarina VIEIRA · Verts/ALE · RAPPORTEUR_SHADOW_OPINION
- · EMPL · COMMITTEE_OPINION
- Estelle CEULEMANS · S&D · RAPPORTEUR_SHADOW_OPINION
- · AFET · COMMITTEE_OPINION
- Jana NAGYOVÁ · PfE · RAPPORTEUR_SHADOW_OPINION
- Marie TOUSSAINT · Verts/ALE · RAPPORTEUR_SHADOW_OPINION
- Manon AUBRY · The Left · RAPPORTEUR_SHADOW_OPINION
- Mariateresa VIVALDINI · ECR · RAPPORTEUR_SHADOW_OPINION
- Tiemo WÖLKEN · S&D · RAPPORTEUR_SHADOW_OPINION
- Tomasz FROELICH · ESN · RAPPORTEUR_SHADOW_OPINION
- Nikola BARTŮŠEK · PfE · RAPPORTEUR_SHADOW_OPINION
- Pascal CANFIN · Renew · RAPPORTEUR_SHADOW
- Mika AALTOLA · PPE · RAPPORTEUR_OPINION
- Mary KHAN · ESN · RAPPORTEUR_SHADOW
- Francisco ASSIS · S&D · RAPPORTEUR_SHADOW_OPINION
- Jana TOOM · Renew · RAPPORTEUR_SHADOW_OPINION
- Rima HASSAN · The Left · RAPPORTEUR_SHADOW_OPINION
- Barry ANDREWS · Renew · RAPPORTEUR_OPINION
- Arash SAEIDI · The Left · RAPPORTEUR_SHADOW
- · JURI · COMMITTEE_LEAD
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?lang=en&reference=2025%2F0045(COD)
- Open data entity: https://data.europarl.europa.eu/api/v2/procedures/2025-0045
- eu · 2025-0045 · source updated 26 February 2026