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

2025/0045(COD)

Certain 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 committee decision

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

Technical information

Procedure reference 2025/0045(COD)
Procedure type COD - Ordinary legislative procedure (ex-codecision procedure)
Procedure subtype Legislation
Legislative instrument 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)
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 committee decision
Committee dossier JURI/10/02277

Documentation gateway

  • Document type Reference Date Summary
    Legislative proposal COM(2025)0081 26/02/2025
    Document attached to the procedure SWD(2025)0080 27/02/2025

Transparency

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

  • Name Role Committee Date Interest representatives
    WARBORN Jörgen Rapporteur JURI 16/05/2025 Finance Sweden
    WARBORN Jörgen Rapporteur JURI 15/05/2025 Morningstar, Inc
    WARBORN Jörgen Rapporteur JURI 14/05/2025 Shift
    WARBORN Jörgen Rapporteur JURI 14/05/2025 Confederation of Swedish Enterprise
    WARBORN Jörgen Rapporteur JURI 14/05/2025 Confederation of Finnish Industries EK
    BOYLAN Lynn Shadow rapporteur for opinion ENVI 14/05/2025 Christian Aid Ireland
    Irish Coalition for Business and Human Rights
    POLFJÄRD Jessica Rapporteur for opinion ENVI 12/05/2025 Confederation of Swedish Enterprise
    ANDREWS Barry Rapporteur for opinion AFET 12/05/2025 Banking & Payments Federation Ireland
    BOYLAN Lynn Shadow rapporteur for opinion ENVI 12/05/2025 European Coalition for Corporate Justice
    Frank Bold Society
    CRISTEA Andi Shadow rapporteur for opinion INTA 08/05/2025 Teneo Brussels
OSZAR »