2025/0044(COD)
Certain corporate sustainability reporting and due diligence requirements: application dates
Basic information
2025/0044(COD)
COD - Ordinary legislative procedure (ex-codecision procedure)
Directive
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
Procedure completed
Key players
-
European Parliament
Committee responsible Rapporteur Appointed JURICommittee for opinion Rapporteur for opinion Appointed AFETINTAThe committee decided not to give an opinion. -
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)0080 | |
| 12/03/2025 | Committee referral announced in Parliament, 1st reading | ||
| 13/03/2025 | Urgent procedure requested by a political group | ||
| 01/04/2025 | Results of vote in Parliament | ||
| 03/04/2025 | Decision by Parliament, 1st reading | T10-0064/2025 | |
| 14/04/2025 | Act adopted by Council after Parliament's 1st reading | ||
| 14/04/2025 | Final act signed | ||
| 16/04/2025 | Final act published in Official Journal |
Technical information
| Procedure reference | 2025/0044(COD) |
|---|---|
| Procedure type | COD - Ordinary legislative procedure (ex-codecision procedure) |
| Procedure subtype | Legislation |
| Legislative instrument | Directive |
| Amendments and repeals |
Amending Directive 2022/2464
2021/0104(COD)
Amending Directive 2024/1760 2022/0051(COD) |
| Legal basis | Rules of Procedure EP 170 Treaty on the Functioning of the EU TFEU 114 Treaty on the Functioning of the EU TFEU 050 |
| Mandatory consultation of other institutions | European Economic and Social Committee |
| Stage reached in procedure | Procedure completed |
| Committee dossier |
JURI/10/02263
|
Documentation gateway
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Document type Committee Reference Date Summary Text adopted by Parliament, 1st reading/single reading T10-0064/2025 03/04/2025 -
Document type Reference Date Summary Draft final act 00006/2025/LEX 10/04/2025 -
Document type Reference Date Summary Legislative proposal COM(2025)0080 26/02/2025 Document attached to the procedure SWD(2025)0080 27/02/2025 -
Document type Parliament/Chamber Reference Date Summary Contribution DE_BUNDESRAT COM(2025)0080 22/04/2025 Contribution ES_PARLIAMENT COM(2025)0080 13/05/2025 Contribution IT_SENATE COM(2025)0080 21/05/2025 -
Institution/body Document type Reference Date Summary EESC Economic and Social Committee: opinion, report CES0963/2025 26/03/2025
Transparency
Meetings with interest representatives published in line with the Rules of Procedure
-
Name Date Interest representatives BOCHEŃSKI Tobiasz 18/03/2025 Goldman Sachs International BOCHEŃSKI Tobiasz 18/03/2025 Watershed Technology Inc
Final act
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Directive 2025/0794
OJ OJ L 16.04.2025