Legislative Observatory
European Parliament
Please fill in this field to find a procedure

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

Please go to Documentation gateway for any follow-up documents.

Key players

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

  • 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
    Amendments tabled in committee PE778.313 14/10/2025
    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

Additional information

Source Document Date
European Commission EUR-Lex

Transparency

Meetings with interest representatives published in line with the Rules of Procedure

  • Name Role Committee Date Interest representatives
    WOLTERS Lara Shadow rapporteur JURI 08/01/2026 Watershed
    CANFIN Pascal Shadow rapporteur JURI 02/12/2025 Inter Ikea Systems BV
    CANFIN Pascal Shadow rapporteur JURI 02/12/2025 Responsible Business Alliance
    CANFIN Pascal Shadow rapporteur JURI 01/12/2025 ClientEarth AISBL
    Frank Bold Society
    WWF European Policy Programme
    CANFIN Pascal Shadow rapporteur JURI 28/11/2025 Notre Affaire à Tous
    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
    WOLTERS Lara Shadow rapporteur JURI 20/11/2025 The Financial Conduct Authority
    CANFIN Pascal Shadow rapporteur JURI 19/11/2025 EFRAG