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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

adoptedEuropean Union· European Parliament· EN

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

  1. 31 March 2025

    referral

    Source: REFERRAL

  2. 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

  3. 14 May 2025

    committee tabling opinion

    Source: COMMITTEE_TABLING_OPINION

  4. 20 May 2025

    committee tabling opinion

    Source: COMMITTEE_TABLING_OPINION

  5. 6 June 2025

    committee tabling report

    Source: COMMITTEE_TABLING_REPORT

  6. 4 July 2025

    committee tabling amendment

    Source: COMMITTEE_TABLING_AMENDMENT

  7. 4 July 2025

    committee tabling amendment

    Source: COMMITTEE_TABLING_AMENDMENT

  8. 8 July 2025

    committee tabling amendment

    Source: COMMITTEE_TABLING_AMENDMENT

  9. 9 July 2025

    committee tabling amendment

    Source: COMMITTEE_TABLING_AMENDMENT

  10. 15 July 2025

    committee adopting opinion

    Source: COMMITTEE_ADOPTING_OPINION

  11. 15 July 2025

    committee adopting opinion

    Source: COMMITTEE_ADOPTING_OPINION

  12. 15 July 2025

    committee adopting opinion

    Source: COMMITTEE_ADOPTING_OPINION

  13. 15 July 2025

    committee adopting opinion

    Source: COMMITTEE_ADOPTING_OPINION

  14. 4 September 2025

    committee adopting opinion

    Source: COMMITTEE_ADOPTING_OPINION

  15. 13 October 2025

    committee adopting report

    Source: COMMITTEE_ADOPTING_REPORT

  16. 17 October 2025

    tabling plenary

    Source: TABLING_PLENARY

  17. 22 October 2025

    plenary reject committee interinstutional negotiations

    Source: PLENARY_REJECT_COMMITTEE_INTERINSTUTIONAL_NEGOTIATIONS

  18. 22 October 2025

    Plenary vote

    Source: PLENARY_VOTE

  19. 4 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  20. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  21. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  22. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  23. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  24. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  25. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  26. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  27. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  28. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  29. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  30. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  31. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  32. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  33. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  34. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  35. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  36. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  37. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  38. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  39. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  40. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  41. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  42. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  43. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  44. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  45. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  46. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  47. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  48. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  49. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  50. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  51. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  52. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  53. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  54. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  55. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  56. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  57. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  58. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  59. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  60. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  61. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  62. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  63. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  64. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  65. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  66. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  67. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  68. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  69. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  70. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  71. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  72. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  73. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  74. 5 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  75. 6 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  76. 6 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  77. 6 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  78. 7 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  79. 11 November 2025

    tabling plenary

    Source: TABLING_PLENARY

  80. 13 November 2025

    plenary amend

    Source: PLENARY_AMEND

Showing 80 of 99 timeline events.

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Documents

3,910 official files

MNENJE o predlogu direktive Evropskega parlamenta in Sveta o spremembi 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

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  • MNENJE o predlogu direktive Evropskega parlamenta in Sveta o spremembi 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

    OPINION_PARLIAMENTARY_COMMITTEE · SL · 3 September 2025

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  • MNENJE o predlogu direktive Evropskega parlamenta in Sveta o spremembi 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

    OPINION_PARLIAMENTARY_COMMITTEE · SL · 3 September 2025

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  • ARVAMUS mis käsitleb ettepanekut võtta vastu Euroopa Parlamendi ja nõukogu direktiiv, millega muudetakse direktiive 2006/43/EÜ, 2013/34/EL, (EL) 2022/2464 ja (EL) 2024/1760 seoses teatavate äriühingute kestlikkusaruandluse ja hoolsuskohustuse nõuetega

    OPINION_PARLIAMENTARY_COMMITTEE · ET · 3 September 2025

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  • ARVAMUS mis käsitleb ettepanekut võtta vastu Euroopa Parlamendi ja nõukogu direktiiv, millega muudetakse direktiive 2006/43/EÜ, 2013/34/EL, (EL) 2022/2464 ja (EL) 2024/1760 seoses teatavate äriühingute kestlikkusaruandluse ja hoolsuskohustuse nõuetega

    OPINION_PARLIAMENTARY_COMMITTEE · ET · 3 September 2025

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  • LAUSUNTO ehdotuksesta Euroopan parlamentin ja neuvoston direktiiviksi direktiivien 2006/43/EY, 2013/34/EU, (EU) 2022/2464 ja (EU) 2024/1760 muuttamisesta siltä osin kuin on kyse tietyistä yritysten kestävyysraportointia ja huolellisuusvelvoitetta koskevista vaatimuksista

    OPINION_PARLIAMENTARY_COMMITTEE · FI · 3 September 2025

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  • LAUSUNTO ehdotuksesta Euroopan parlamentin ja neuvoston direktiiviksi direktiivien 2006/43/EY, 2013/34/EU, (EU) 2022/2464 ja (EU) 2024/1760 muuttamisesta siltä osin kuin on kyse tietyistä yritysten kestävyysraportointia ja huolellisuusvelvoitetta koskevista vaatimuksista

    OPINION_PARLIAMENTARY_COMMITTEE · FI · 3 September 2025

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  • MIŠLJENJE o Prijedlogu direktive Europskog parlamenta i Vijeća o izmjeni 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

    OPINION_PARLIAMENTARY_COMMITTEE · HR · 3 September 2025

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  • MIŠLJENJE o Prijedlogu direktive Europskog parlamenta i Vijeća o izmjeni 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

    OPINION_PARLIAMENTARY_COMMITTEE · HR · 3 September 2025

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  • STANOVISKO k návrhu směrnice Evropského parlamentu a Rady, kterou se mění směrnice 2006/43/ES, 2013/34/EU, (EU) 2022/2464 a (EU) 2024/1760, pokud jde o některé požadavky na podávání zpráv podniků o udržitelnosti a náležitou péči podniků v oblasti udržitelnosti

    OPINION_PARLIAMENTARY_COMMITTEE · CS · 3 September 2025

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  • STANOVISKO k návrhu směrnice Evropského parlamentu a Rady, kterou se mění směrnice 2006/43/ES, 2013/34/EU, (EU) 2022/2464 a (EU) 2024/1760, pokud jde o některé požadavky na podávání zpráv podniků o udržitelnosti a náležitou péči podniků v oblasti udržitelnosti

    OPINION_PARLIAMENTARY_COMMITTEE · CS · 3 September 2025

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  • ARVAMUS mis käsitleb ettepanekut võtta vastu Euroopa Parlamendi ja nõukogu direktiiv, millega muudetakse direktiive 2006/43/EÜ, 2013/34/EL, (EL) 2022/2464 ja (EL) 2024/1760 seoses teatavate äriühingute kestlikkusaruandluse ja hoolsuskohustuse nõuetega

    OPINION_PARLIAMENTARY_COMMITTEE · ET · 3 September 2025

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  • ARVAMUS mis käsitleb ettepanekut võtta vastu Euroopa Parlamendi ja nõukogu direktiiv, millega muudetakse direktiive 2006/43/EÜ, 2013/34/EL, (EL) 2022/2464 ja (EL) 2024/1760 seoses teatavate äriühingute kestlikkusaruandluse ja hoolsuskohustuse nõuetega

    OPINION_PARLIAMENTARY_COMMITTEE · ET · 3 September 2025

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  • OPINIA w sprawie wniosku dotyczącego dyrektywy Parlamentu Europejskiego i Rady zmieniającej dyrektywy 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

    OPINION_PARLIAMENTARY_COMMITTEE · PL · 3 September 2025

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  • OPINIA w sprawie wniosku dotyczącego dyrektywy Parlamentu Europejskiego i Rady zmieniającej dyrektywy 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

    OPINION_PARLIAMENTARY_COMMITTEE · PL · 3 September 2025

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  • YTTRANDE över förslaget till Europaparlamentets och rådets direktiv om 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

    OPINION_PARLIAMENTARY_COMMITTEE · SV · 3 September 2025

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  • YTTRANDE över förslaget till Europaparlamentets och rådets direktiv om 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

    OPINION_PARLIAMENTARY_COMMITTEE · SV · 3 September 2025

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  • PARECER sobre a proposta de diretiva do Parlamento Europeu e do Conselho que altera as Diretivas 2006/43/CE, 2013/34/UE, (UE) 2022/2464 e (UE) 2024/1760 no respeitante a determinados requisitos de relato de sustentabilidade das empresas e requisitos de dever de diligência das empresas em matéria de sustentabilidade

    OPINION_PARLIAMENTARY_COMMITTEE · PT · 3 September 2025

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  • PARECER sobre a proposta de diretiva do Parlamento Europeu e do Conselho que altera as Diretivas 2006/43/CE, 2013/34/UE, (UE) 2022/2464 e (UE) 2024/1760 no respeitante a determinados requisitos de relato de sustentabilidade das empresas e requisitos de dever de diligência das empresas em matéria de sustentabilidade

    OPINION_PARLIAMENTARY_COMMITTEE · PT · 3 September 2025

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  • OPINIÓN sobre la propuesta de Directiva del Parlamento Europeo y del Consejo por la que se modifican 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

    OPINION_PARLIAMENTARY_COMMITTEE · ES · 3 September 2025

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  • OPINIÓN sobre la propuesta de Directiva del Parlamento Europeo y del Consejo por la que se modifican 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

    OPINION_PARLIAMENTARY_COMMITTEE · ES · 3 September 2025

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  • PARERE sulla proposta di direttiva del Parlamento europeo e del Consiglio che modifica le 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

    OPINION_PARLIAMENTARY_COMMITTEE · IT · 3 September 2025

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  • PARERE sulla proposta di direttiva del Parlamento europeo e del Consiglio che modifica le 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

    OPINION_PARLIAMENTARY_COMMITTEE · IT · 3 September 2025

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  • UDTALELSE om forslag til Europa-Parlamentets og Rådets direktiv om 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

    OPINION_PARLIAMENTARY_COMMITTEE · DA · 3 September 2025

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  • UDTALELSE om forslag til Europa-Parlamentets og Rådets direktiv om 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

    OPINION_PARLIAMENTARY_COMMITTEE · DA · 3 September 2025

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  • ENTWURF EINER STELLUNGNAHME zu dem Vorschlag für eine Richtlinie des Europäischen Parlaments und des Rates zur 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

    OPINION_PARLIAMENTARY_COMMITTEE · DE · 3 September 2025

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  • ENTWURF EINER STELLUNGNAHME zu dem Vorschlag für eine Richtlinie des Europäischen Parlaments und des Rates zur 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

    OPINION_PARLIAMENTARY_COMMITTEE · DE · 3 September 2025

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  • СТАНОВИЩЕ относно предложението за директива на Европейския парламент и на Съвета за 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

    OPINION_PARLIAMENTARY_COMMITTEE · BG · 2 September 2025

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  • СТАНОВИЩЕ относно предложението за директива на Европейския парламент и на Съвета за 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

    OPINION_PARLIAMENTARY_COMMITTEE · BG · 2 September 2025

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  • VÉLEMÉNY 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 módosításáról szóló európai parlamenti és tanácsi irányelvre irányuló javaslatról

    OPINION_PARLIAMENTARY_COMMITTEE · HU · 2 September 2025

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  • VÉLEMÉNY 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 módosításáról szóló európai parlamenti és tanácsi irányelvre irányuló javaslatról

    OPINION_PARLIAMENTARY_COMMITTEE · HU · 2 September 2025

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  • ΓΝΩΜΟΔΟΤΗΣΗ σχετικά με την πρόταση οδηγίας του Ευρωπαϊκού Κοινοβουλίου και του Συμβουλίου για την τροποποίηση των οδηγιών 2006/43/ΕΚ, 2013/34/ΕΕ, (ΕΕ) 2022/2464 και (ΕΕ) 2024/1760 όσον αφορά ορισμένες απαιτήσεις υποβολής εκθέσεων βιωσιμότητας και απαιτήσεις δέουσας επιμέλειας από τις εταιρείες

    OPINION_PARLIAMENTARY_COMMITTEE · EL · 2 September 2025

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  • ΓΝΩΜΟΔΟΤΗΣΗ σχετικά με την πρόταση οδηγίας του Ευρωπαϊκού Κοινοβουλίου και του Συμβουλίου για την τροποποίηση των οδηγιών 2006/43/ΕΚ, 2013/34/ΕΕ, (ΕΕ) 2022/2464 και (ΕΕ) 2024/1760 όσον αφορά ορισμένες απαιτήσεις υποβολής εκθέσεων βιωσιμότητας και απαιτήσεις δέουσας επιμέλειας από τις εταιρείες

    OPINION_PARLIAMENTARY_COMMITTEE · EL · 2 September 2025

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  • OPINIÓN sobre la propuesta de Directiva del Parlamento Europeo y del Consejo por la que se modifican 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

    OPINION_PARLIAMENTARY_COMMITTEE · ES · 2 September 2025

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  • OPINIÓN sobre la propuesta de Directiva del Parlamento Europeo y del Consejo por la que se modifican 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

    OPINION_PARLIAMENTARY_COMMITTEE · ES · 2 September 2025

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  • ATZINUMS par priekšlikumu Eiropas Parlamenta un Padomes direktīvai, ar ko attiecībā uz noteiktām korporatīvās ilgtspējas ziņu sniegšanas un pienācīgas rūpības prasībām groza Direktīvas 2006/43/EK, 2013/34/ES, (ES) 2022/2464 un (ES) 2024/1760

    OPINION_PARLIAMENTARY_COMMITTEE · LV · 2 September 2025

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  • ATZINUMS par priekšlikumu Eiropas Parlamenta un Padomes direktīvai, ar ko attiecībā uz noteiktām korporatīvās ilgtspējas ziņu sniegšanas un pienācīgas rūpības prasībām groza Direktīvas 2006/43/EK, 2013/34/ES, (ES) 2022/2464 un (ES) 2024/1760

    OPINION_PARLIAMENTARY_COMMITTEE · LV · 2 September 2025

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  • TUAIRIM ar an togra le haghaidh Treoir ó Pharlaimint na hEorpa agus ón gComhairle lena leasaítear Treoracha 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 i dtaca le hinbhuanaitheacht chorparáideach

    OPINION_PARLIAMENTARY_COMMITTEE · GA · 1 September 2025

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  • TUAIRIM ar an togra le haghaidh Treoir ó Pharlaimint na hEorpa agus ón gComhairle lena leasaítear Treoracha 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 i dtaca le hinbhuanaitheacht chorparáideach

    OPINION_PARLIAMENTARY_COMMITTEE · GA · 1 September 2025

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  • AVIS sur la proposition de directive du Parlement européen et du Conseil modifiant les 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

    OPINION_PARLIAMENTARY_COMMITTEE · FR · 1 September 2025

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  • AVIS sur la proposition de directive du Parlement européen et du Conseil modifiant les 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

    OPINION_PARLIAMENTARY_COMMITTEE · FR · 1 September 2025

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  • TUAIRIM ar an togra le haghaidh Treoir ó Pharlaimint na hEorpa agus ón gComhairle lena leasaítear Treoracha 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 i dtaca le hinbhuanaitheacht chorparáideach

    OPINION_PARLIAMENTARY_COMMITTEE · GA · 29 August 2025

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  • TUAIRIM ar an togra le haghaidh Treoir ó Pharlaimint na hEorpa agus ón gComhairle lena leasaítear Treoracha 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 i dtaca le hinbhuanaitheacht chorparáideach

    OPINION_PARLIAMENTARY_COMMITTEE · GA · 29 August 2025

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  • PARECER sobre proposta de diretiva do Parlamento Europeu e do Conselho que altera as Diretivas 2006/43/CE, 2013/34/UE, (UE) 2022/2464 e (UE) 2024/1760 no respeitante a determinados requisitos de relato de sustentabilidade das empresas e requisitos de dever de diligência das empresas em matéria de sustentabilidade

    OPINION_PARLIAMENTARY_COMMITTEE · PT · 28 August 2025

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  • PARECER sobre proposta de diretiva do Parlamento Europeu e do Conselho que altera as Diretivas 2006/43/CE, 2013/34/UE, (UE) 2022/2464 e (UE) 2024/1760 no respeitante a determinados requisitos de relato de sustentabilidade das empresas e requisitos de dever de diligência das empresas em matéria de sustentabilidade

    OPINION_PARLIAMENTARY_COMMITTEE · PT · 28 August 2025

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  • ADVIES inzake het voorstel voor een richtlijn van het Europees Parlement en de Raad tot wijzing 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

    OPINION_PARLIAMENTARY_COMMITTEE · NL · 27 August 2025

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  • ADVIES inzake het voorstel voor een richtlijn van het Europees Parlement en de Raad tot wijzing 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

    OPINION_PARLIAMENTARY_COMMITTEE · NL · 27 August 2025

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  • AVIS sur la proposition de directive du Parlement européen et du Conseil modifiant les 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

    OPINION_PARLIAMENTARY_COMMITTEE · FR · 26 August 2025

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  • AVIS sur la proposition de directive du Parlement européen et du Conseil modifiant les 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

    OPINION_PARLIAMENTARY_COMMITTEE · FR · 26 August 2025

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  • STANOVISKO k návrhu smernice Európskeho parlamentu a Rady, ktorou sa menia smernice 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

    OPINION_PARLIAMENTARY_COMMITTEE · SK · 26 August 2025

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  • STANOVISKO k návrhu smernice Európskeho parlamentu a Rady, ktorou sa menia smernice 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

    OPINION_PARLIAMENTARY_COMMITTEE · SK · 26 August 2025

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