Dossier · Ordinary legislative procedure

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

Reference: 2025/0045(COD) Ordinary legislative procedure
Where it stands: Completed: published in the Official Journal on 26 February 2026 and now EU law.
Stage: Published as law
Lead committee: Legal Affairs JURI

More facts (6)

Rapporteur: Jörgen WARBORN
Shadow rapporteurs: 7 members
Decisions in plenary: 2
Last vote: 16 Dec 2025 · Passed
Versions: 4 versions
Opinions from: ECON, ENVI, INTA, EMPL, AFET

Rapporteur: Jörgen WARBORN
Shadow rapporteurs: 7 members
Decisions in plenary: 2
Last vote: 16 Dec 2025 · Passed
Versions: 4 versions
Opinions from: ECON, ENVI, INTA, EMPL, AFET

Cite this page

Legislative Observatory

Link to this page

Where it stands

The steps of this kind of dossier and how far it has come, from the procedure file.

Referred to committee (done) 31 March 2025
Committee work (done) Report adopted 13 October 2025
Tabled for plenary (done) 17 October 2025
Negotiations with the Council (done) Deal approved in committee 11 December 2025
Plenary vote (done) Adopted 16 December 2025
Published as law (done) 26 February 2026

A proposed EU law. Parliament and the Council must agree on the same text: Parliament adopts its position, then negotiates with the Council.

People

Committees and members responsible for the dossier, as the procedure file names them. Groups as recorded there.

Lead committee: Legal Affairs JURI
Rapporteur: Jörgen WARBORN (EPP)
Shadow rapporteurs: René REPASI (S&D), Pascale PIERA (Patriots), Tobiasz BOCHEŃSKI (ECR), Pascal CANFIN (Renew), Kira Marie PETER-HANSEN (Greens), Arash SAEIDI (The Left), Mary KHAN (ESN)
Opinion: ECON: Economic and Monetary Affairs · rapporteur Janusz LEWANDOWSKI (EPP)
Opinion: ENVI: Environment, Climate and Food Safety · rapporteur Jessica POLFJÄRD (EPP)
Opinion: INTA: International Trade · rapporteur Mika AALTOLA (EPP)
Opinion: EMPL: Employment and Social Affairs · rapporteur Li ANDERSSON (The Left)
Opinion: AFET: Foreign Affairs

Decisions in plenary, 2

Every decision Parliament took on this dossier, newest first.

**Effect**: what the decision did. **Final vote**: for–against–abstained, and how it was recorded.
Date	Decision	Kind	Effect	Final vote
16 Dec 2025	Corporate sustainability reporting and due diligence requirements	New laws	Passed	428 for, 218 against, 17 abstained by roll call
13 Nov 2025	Certain corporate sustainability reporting and due diligence requirements	New laws	Passed	382 for, 249 against, 13 abstained by roll call

Voting grid

Export

Every roll-call vote on the dossier, in date and voting order, with each group's line at the date of the vote.

Each group's clear line at the date of the vote: a position with at least two thirds of the group's votes (at least 10 members voting), otherwise Divided; “< 10 voted” when fewer took part. Result: outcome, for–against–abstained (method).

Voting grid of 2025/0045(COD): one row per roll call, one column per group, then the result.
Vote	The Left	Greens	S&D	Renew	EPP	ECR	Patriots	ESN	Result
13 Nov 2025 Amendments 224 + 282 (voted as one) to recital 12	Against	Against	Against	Against	For	For	For	For	Adopted364–266–7
13 Nov 2025 Amendment 352 to recital 14	Against	Against	Against	Against	Against	For	For	For	Rejected181–453–2
13 Nov 2025 Amendments 225 + 283 (voted as one) to recital 14	Against	Against	Against	Against	For	For	For	For	Adopted365–271–7
13 Nov 2025 Amendment 259 to recital 18	Against	Against	Against	Against	Against	For	For	For	Rejected179–457–3
13 Nov 2025 Amendments 226 + 284 (voted as one) to recital 18	Against	Against	Against	Against	For	For	For	For	Adopted363–276–6
13 Nov 2025 Amendment 260 to recital 19	Against	Against	Against	Against	Against	For	For	For	Rejected183–457–3
13 Nov 2025 Amendments 227 + 285 (voted as one) to recital 19	Against	Against	Against	Against	For	For	For	For	Adopted364–269–7
13 Nov 2025 Amendment 286 to recital 24	Against	Against	Against	Against	For	For	Against	For	Rejected294–337–9
13 Nov 2025 Amendments 228 + 287 (voted as one) to recital 26	Against	Against	Against	Against	For	For	For	For	Adopted360–277–4
13 Nov 2025 Amendment 265 to recital 28	Divided	For	For	Against	Against	Against	Against	Against	Rejected203–423–10
13 Nov 2025 Final vote	Against	Against	Against	Against	For	For	For	For	Adopted382–249–13
13 Nov 2025 Referral back to committee	Against	Against	Against	For	For	For	For	For	Adopted426–202–8
16 Dec 2025 Proposal to reject the text	For	For	Against	Against	Against	Against	Against	Against	Rejected117–540–4
16 Dec 2025 Proposal to vote on amendments	For	For	For	Against	Against	Against	Against	Against	Rejected224–431–4
16 Dec 2025 Final vote on the provisional agreement	Against	Against	Against	For	For	For	For	For	Adopted428–218–17

13 Nov 2025 Amendments 224 + 282 (voted as one) to recital 12

Adopted 364–266–7

The Left

Against
Greens

Against
S&D

Against
Renew

Against
EPP

For
ECR

For
Patriots

For
ESN

For
13 Nov 2025 Amendment 352 to recital 14

Rejected 181–453–2

The Left

Against
Greens

Against
S&D

Against
Renew

Against
EPP

Against
ECR

For
Patriots

For
ESN

For
13 Nov 2025 Amendments 225 + 283 (voted as one) to recital 14

Adopted 365–271–7

The Left

Against
Greens

Against
S&D

Against
Renew

Against
EPP

For
ECR

For
Patriots

For
ESN

For
13 Nov 2025 Amendment 259 to recital 18

Rejected 179–457–3

The Left

Against
Greens

Against
S&D

Against
Renew

Against
EPP

Against
ECR

For
Patriots

For
ESN

For
13 Nov 2025 Amendments 226 + 284 (voted as one) to recital 18

Adopted 363–276–6

The Left

Against
Greens

Against
S&D

Against
Renew

Against
EPP

For
ECR

For
Patriots

For
ESN

For
13 Nov 2025 Amendment 260 to recital 19

Rejected 183–457–3

The Left

Against
Greens

Against
S&D

Against
Renew

Against
EPP

Against
ECR

For
Patriots

For
ESN

For
13 Nov 2025 Amendments 227 + 285 (voted as one) to recital 19

Adopted 364–269–7

The Left

Against
Greens

Against
S&D

Against
Renew

Against
EPP

For
ECR

For
Patriots

For
ESN

For
13 Nov 2025 Amendment 286 to recital 24

Rejected 294–337–9

The Left

Against
Greens

Against
S&D

Against
Renew

Against
EPP

For
ECR

For
Patriots

Against
ESN

For
13 Nov 2025 Amendments 228 + 287 (voted as one) to recital 26

Adopted 360–277–4

The Left

Against
Greens

Against
S&D

Against
Renew

Against
EPP

For
ECR

For
Patriots

For
ESN

For
13 Nov 2025 Amendment 265 to recital 28

Rejected 203–423–10

The Left

Divided
Greens

For
S&D

For
Renew

Against
EPP

Against
ECR

Against
Patriots

Against
ESN

Against
13 Nov 2025 Final vote

Adopted 382–249–13

The Left

Against
Greens

Against
S&D

Against
Renew

Against
EPP

For
ECR

For
Patriots

For
ESN

For
13 Nov 2025 Referral back to committee

Adopted 426–202–8

The Left

Against
Greens

Against
S&D

Against
Renew

For
EPP

For
ECR

For
Patriots

For
ESN

For
16 Dec 2025 Proposal to reject the text

Rejected 117–540–4

The Left

For
Greens

For
S&D

Against
Renew

Against
EPP

Against
ECR

Against
Patriots

Against
ESN

Against
16 Dec 2025 Proposal to vote on amendments

Rejected 224–431–4

The Left

For
Greens

For
S&D

For
Renew

Against
EPP

Against
ECR

Against
Patriots

Against
ESN

Against
16 Dec 2025 Final vote on the provisional agreement

Adopted 428–218–17

The Left

Against
Greens

Against
S&D

Against
Renew

For
EPP

For
ECR

For
Patriots

For
ESN

For

Show all 141 votes (the final votes and the latest other votes are shown: 15)

Add members’ columns

Versions, 4

The text of the dossier, version by version, newest first. Compare shows what changed between two consecutive versions.

Adopted by Parliament16 Dec 2025

Adopted text TA10-0324/2025 TA-10-2025-0324

Compare with adopted by parliament
Adopted by Parliament13 Nov 2025

Adopted text TA10-0264/2025 TA-10-2025-0264

Compare with tabled for plenary
Tabled for plenary17 Oct 2025

Report A10-0197/2025 A-10-2025-0197

Compare with committee draft
Committee draft6 Jun 2025

Draft report (JURI) JURI-PR-774282

Each version in short Written by AI from the official text — check the source

Adopted text TA10-0324/2025: Parliament's amended version of the proposed directive amends EU rules on corporate sustainability reporting and due diligence. It adjusts the scope and timing of reporting obligations and due diligence requirements for companies.
Adopted text TA10-0264/2025: Parliament's amended version of the proposal amending EU rules on corporate sustainability reporting and due diligence. It raises employee and turnover thresholds for reporting obligations, removes certain requirements, and adjusts due diligence rules.
Report A10-0197/2025: Parliament's amended version of the proposal amends corporate sustainability reporting and due diligence rules. It raises employee and turnover thresholds for reporting obligations, exempts financial holding undertakings, and adjusts due diligence requirements.
Draft report (JURI): The draft report proposes amendments to a Commission directive on corporate sustainability reporting and due diligence, raising employee thresholds and adding turnover criteria.

Report a problem

Committee opinions: Opinion (ENVI), Draft opinion (AFET), Opinion (ECON), Draft opinion (EMPL), Opinion (INTA), Opinion (EMPL), Opinion (AFET)

What changed, 2

Between consecutive versions, newest pair first. The overviews are written by AI from the two texts; the comparison shows every change.

Tabled for plenary → Adopted by Parliament Report A10-0197/2025 → Adopted text TA10-0264/2025

AI: What changed Written by AI from the official text — check the source

Raises employee thresholds for sustainability reporting from 1000 to 1750 across multiple articles and recitals. Deletes transition plan obligations and related provisions from Directive (EU) 2024/1760, including Articles 22 and 1(1)(c). Adds exemptions for financial holding undertakings and transition periods for acquisitions, and protects trade secrets. Adds flexibility in due diligence, including prioritisation of impacts and optional last-resort measures, and removes penalty caps. Other changes are formal or wording: amendment headers, minor formatting, and punctuation.

Read the changes · Report a problem

Compare the two versions
Committee draft → Tabled for plenary Draft report (JURI) → Report A10-0197/2025

AI: What changed Written by AI from the official text — check the source

Lowers employee thresholds for sustainability reporting from 3000 to 1000 across individual, consolidated, and third-country scopes. Raises due diligence thresholds to 5000 employees and EUR 1.5 billion turnover, and adds transition periods for acquisitions. Replaces mandatory sector-specific standards with voluntary guidelines and adds provisions on trade secrets, default values, and digital portal. Modifies due diligence obligations, including prioritisation, suspension, and stakeholder engagement, and clarifies transition plan obligations. Other changes are formal or wording: updates to recitals, cross-references, and procedural details.

Read the changes · Report a problem

Compare the two versions

Timeline, 24

Every recorded step, newest first, grouped by stage; the latest stage is open.

Outcome 2 steps · 24 Feb 2026–26 Feb 2026

26 February 2026

Published in the Official Journal

The act is now EU law.
24 February 2026

Signed by the Presidents of Parliament and the Council

The last step before the act is published in the Official Journal.

Plenary stage 1 step · 16 Dec 2025

16 December 2025

Plenary vote

Sitting of 16 Dec 2025 Adopted text TA10-0324/2025 Report A10-0197/2025

Negotiations with the Council 1 step · 11 Dec 2025

11 December 2025

Committee approved the deal reached with the Council

The provisional agreement from the trilogues goes to the whole Parliament for a vote.

JURI-AG-781395

Plenary stage 1 step · 11 Dec 2025

11 December 2025

24 amendments tabled for the plenary vote

Groups propose changes to the tabled text; each is voted on before the final vote.

Amendment 401 Amendment 402 Amendments 403–411 Amendments 412–421 Amendments 422–423 Amendment 423

Negotiations with the Council 3 steps · 13 Nov 2025–8 Dec 2025

8 December 2025

Trilogue meeting

Negotiation between Parliament, Council and Commission on a common text.
18 November 2025

Trilogue meeting

Negotiation between Parliament, Council and Commission on a common text.
13 November 2025

Parliament opened negotiations with the Council

After its vote Parliament sent the file back to committee, so that its negotiators can seek a compromise text with the Council (in “trilogues”).

Plenary stage 3 steps · 22 Oct 2025–13 Nov 2025

13 November 2025

Plenary vote

Sitting of 13 Nov 2025 Adopted text TA10-0264/2025 Report A10-0197/2025
4 November – 11 November 2025

368 amendments tabled for the plenary vote

Groups propose changes to the tabled text; each is voted on before the final vote.

Amendments 1–119 Amendment 120 Amendment 121 Amendment 123 Amendment 126 Amendment 128 Amendments 130–137 Amendments 138–139 Amendment 140 Amendments 142–143 Amendment 146 Amendments 148–149 Amendments 150–154 Amendments 157–159 Amendments 162–165 Amendment 167 Amendment 169 Amendments 172–179 Amendments 180–189 Amendments 190–194 Amendment 196 Amendment 199 Amendment 201 Amendment 203 Amendment 205 Amendments 207–208 Amendment 210 Amendment 212 Amendment 215 Amendment 217 Amendment 219 Amendments 221–230 Amendments 231–240 Amendment 241 Amendments 243–248 Amendments 251–254 Amendments 255–258 Amendments 259–264 Amendments 265–266 Amendments 267–276 Amendment 273 Amendments 277–278 Amendments 279–288 Amendments 289–298 Amendments 299–308 Amendments 309–316 Amendments 317–326 Amendments 327–336 Amendments 337–346 Amendment 347 Amendments 347–348 Amendments 349–358 Amendments 359–368 Amendments 369–378 Amendments 379–388 Amendments 389–391 Amendments 392–396 Amendment 397 Amendment 398 Amendment 399 Amendment 400
22 October 2025

Plenary vote

Sitting of 22 Oct 2025

Other steps 1 step · 22 Oct 2025

22 October 2025

Plenary did not endorse the committee’s decision to open negotiations

The committee’s mandate to negotiate with the Council was challenged and rejected; the whole Parliament votes on its position first.

Plenary stage 1 step · 17 Oct 2025

17 October 2025

Report tabled for plenary

This is the text all MEPs vote on. Political groups can still table amendments to it.

Report A10-0197/2025

Committee stage 11 steps · 31 Mar 2025–13 Oct 2025

13 October 2025

Committee vote: report adopted

JURI (Legal Affairs) voted on the amendments and adopted the report that goes to plenary.
4 September 2025

EMPL (Employment and Social Affairs) adopted its opinion

The opinion is attached to the report for the lead committee to consider.

Opinion (EMPL)
15 July 2025

ECON (Economic and Monetary Affairs) adopted its opinion

The opinion is attached to the report for the lead committee to consider.

Opinion (ECON)
15 July 2025

AFET (Foreign Affairs) adopted its opinion

The opinion is attached to the report for the lead committee to consider.

Opinion (AFET)
15 July 2025

INTA (International Trade) adopted its opinion

The opinion is attached to the report for the lead committee to consider.

Opinion (INTA)
15 July 2025

ENVI (Environment, Climate and Food Safety) adopted its opinion

The opinion is attached to the report for the lead committee to consider.

Opinion (ENVI)
4 July – 9 July 2025

Amendments tabled in committee (4 batches)

Members of JURI (Legal Affairs) proposed changes to the draft.

Amendments in committee (JURI)Amendments in committee (JURI)Amendments in committee (JURI)Amendments in committee (JURI)
6 June 2025

Draft report published

The rapporteur’s first text in JURI (Legal Affairs). Members can table amendments before the committee votes.

Draft report (JURI)
20 May 2025

Draft opinion from EMPL (Employment and Social Affairs)

An associated committee gives its view to the lead committee.

Draft opinion (EMPL)
14 May 2025

Draft opinion from AFET (Foreign Affairs)

An associated committee gives its view to the lead committee.

Draft opinion (AFET)
31 March 2025

Referred to the JURI (Legal Affairs) committee

The lead committee prepares the report; ECON (Economic and Monetary Affairs), ENVI (Environment, Climate and Food Safety), INTA (International Trade), EMPL (Employment and Social Affairs), AFET (Foreign Affairs) give an opinion.

Connections

Texts, decisions, people and other dossiers related to this one.

Sources & citation

Where the facts on this page come from, and how to cite it.

Permalink: https://news.eu-parl.st-solutions.dev/dossiers/2025-0045
Official source: Procedure file (Legislative Observatory, OEIL)
Data source: EP Open Data API: procedure record
Licensed CC BY 4.0.
Retrieved: 25 September 2026

Cite as

European Parliament (2025). “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”. Dossier, 16 December 2025. procId 2025-0045, reference 2025/0045(COD). EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/dossiers/2025-0045 (retrieved 25 September 2026). Official source: Procedure file (Legislative Observatory, OEIL), https://oeil.secure.europarl.europa.eu/oeil/en/procedure-file?reference=2025%2F0045(COD). Data: EP Open Data API: procedure record, https://data.europarl.europa.eu/api/v2/procedures/2025-0045 (CC BY 4.0).

BibTeX

@misc{epw-dossier-2025-0045,
  author = {{European Parliament}},
  title = {{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}},
  year = {2025},
  date = {2025-12-16},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/dossiers/2025-0045}},
  url = {https://news.eu-parl.st-solutions.dev/dossiers/2025-0045},
  urldate = {2026-09-25},
  publisher = {EU Parl Watch Research},
  note = {Dossier. procId 2025-0045, reference 2025/0045(COD). Official source: https://oeil.secure.europarl.europa.eu/oeil/en/procedure-file?reference=2025\%2F0045(COD). Data: EP Open Data API: procedure record (CC BY 4.0)}
}