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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
Versions
4 versions
Opinions from
ECON, ENVI, INTA, EMPL, AFET

Where it stands

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

  1. Referred to committee (done) 31 March 2025
  2. Committee work (done) Report adopted 13 October 2025
  3. Tabled for plenary (done) 17 October 2025
  4. Negotiations with the Council (done) Deal approved in committee 11 December 2025
  5. Plenary vote (done) Adopted 16 December 2025
  6. 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
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.
DateDecisionKindEffectFinal vote
16 Dec 2025Corporate sustainability reporting and due diligence requirements New lawsPassed428 for, 218 against, 17 abstained by roll call
13 Nov 2025Certain corporate sustainability reporting and due diligence requirements New lawsPassed382 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).

  1. Rejected 105–529–5

    The Left
    For
    Greens
    For
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  2. Rejected 186–459–2

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  3. Adopted 365–276–6

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  4. Rejected 186–455–3

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  5. Adopted 362–278–6

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  6. Adopted 567–72–8

    The Left
    Against
    Greens
    For
    S&D
    For
    Renew
    For
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  7. Rejected 187–457–2

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  8. Adopted 366–273–6

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  9. Rejected 184–457–3

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  10. Rejected 184–454–3

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  11. Rejected 177–453–4

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  12. Rejected 185–457–3

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  13. Adopted 367–274–6

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  14. Rejected 184–461–2

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  15. Adopted 607–27–14

    The Left
    For
    Greens
    For
    S&D
    For
    Renew
    For
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  16. Rejected 186–459–2

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  17. Adopted 364–275–7

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  18. Rejected 186–454–4

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  19. Rejected 186–457–2

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  20. Adopted 367–274–6

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  21. Adopted 496–138–13

    The Left
    Against
    Greens
    For
    S&D
    For
    Renew
    For
    EPP
    For
    ECR
    For
    Patriots
    Against
    ESN
    Against
  22. Rejected 253–379–12

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    For
    EPP
    For
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  23. Rejected 184–459–4

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  24. Adopted 591–35–20

    The Left
    For
    Greens
    For
    S&D
    For
    Renew
    For
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    Against
  25. Rejected 187–455–3

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  26. Adopted 365–276–6

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  27. Adopted 589–54–2

    The Left
    Against
    Greens
    For
    S&D
    For
    Renew
    For
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  28. Rejected 188–455–2

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  29. Adopted 367–272–6

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  30. Rejected 184–454–3

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  31. Adopted 514–108–11

    The Left
    Against
    Greens
    Against
    S&D
    For
    Renew
    For
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  32. Rejected 185–459–3

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  33. Rejected 185–458–3

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  34. Adopted 367–272–7

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  35. Rejected 180–459–4

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  36. Rejected 183–458–3

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  37. Adopted 362–276–7

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  38. Rejected 186–459–2

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  39. Rejected 184–453–3

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  40. Adopted 361–276–6

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  41. Rejected 181–461–3

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  42. Rejected 181–453–3

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  43. Adopted 364–273–7

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  44. Rejected 191–446–2

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  45. 13 Nov 2025 Amendment 83

    Adopted 582–50–5

    The Left
    Against
    Greens
    For
    S&D
    For
    Renew
    For
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  46. 13 Nov 2025 Amendment 90

    Adopted 591–45–4

    The Left
    Against
    Greens
    For
    S&D
    For
    Renew
    For
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  47. 13 Nov 2025 Amendment 118

    Rejected 254–381–8

    The Left
    Against
    Greens
    For
    S&D
    For
    Renew
    For
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  48. Rejected 210–418–17

    The Left
    For
    Greens
    For
    S&D
    For
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  49. Adopted 365–277–5

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  50. Adopted 360–282–6

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  51. Rejected 187–456–2

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  52. Rejected 183–451–5

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  53. Rejected 200–418–20

    The Left
    For
    Greens
    For
    S&D
    For
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  54. Rejected 188–446–2

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  55. Adopted 412–219–12

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    For
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  56. Rejected 248–378–11

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    For
    EPP
    For
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  57. Rejected 190–442–14

    The Left
    Divided
    Greens
    For
    S&D
    For
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  58. Rejected 96–493–15

    The Left
    For
    Greens
    For
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  59. Adopted 271–264–106

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    For
    EPP
    For
    ECR
    Against
    Patriots
    Abst.
    ESN
    Abst.
  60. Adopted 358–277–7

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  61. Adopted 585–44–16

    The Left
    Against
    Greens
    For
    S&D
    For
    Renew
    For
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  62. Adopted 572–52–13

    The Left
    Against
    Greens
    For
    S&D
    For
    Renew
    For
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  63. Rejected 162–474–10

    The Left
    For
    Greens
    Against
    S&D
    For
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  64. Rejected 65–568–4

    The Left
    For
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  65. Rejected 184–455–2

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  66. Adopted 577–57–3

    The Left
    Against
    Greens
    For
    S&D
    For
    Renew
    For
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  67. Rejected 62–578–4

    The Left
    For
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  68. Adopted 573–57–11

    The Left
    Against
    Greens
    For
    S&D
    For
    Renew
    For
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  69. Rejected 193–451–2

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  70. Rejected 94–545–4

    The Left
    For
    Greens
    For
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  71. Rejected 95–543–3

    The Left
    For
    Greens
    For
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  72. Adopted 361–282–4

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  73. Rejected 225–412–7

    The Left
    For
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  74. Rejected 222–415–6

    The Left
    For
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  75. Adopted 536–100–8

    The Left
    Against
    Greens
    For
    S&D
    For
    Renew
    For
    EPP
    For
    ECR
    For
    Patriots
    Divided
    ESN
    Against
  76. Rejected 48–593–5

    The Left
    For
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  77. Rejected 50–589–3

    The Left
    For
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  78. Adopted 464–172–6

    The Left
    Against
    Greens
    For
    S&D
    For
    Renew
    For
    EPP
    For
    ECR
    Against
    Patriots
    Divided
    ESN
    For
  79. Rejected 43–591–10

    The Left
    For
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  80. Adopted 413–220–5

    The Left
    Against
    Greens
    For
    S&D
    For
    Renew
    For
    EPP
    For
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  81. Rejected 99–535–9

    The Left
    For
    Greens
    For
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  82. Rejected 99–533–9

    The Left
    For
    Greens
    For
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  83. Rejected 96–541–5

    The Left
    For
    Greens
    For
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  84. Adopted 360–279–3

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  85. Rejected 223–416–4

    The Left
    For
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  86. Rejected 51–582–6

    The Left
    For
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  87. Adopted 581–49–13

    The Left
    Against
    Greens
    For
    S&D
    For
    Renew
    For
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  88. Rejected 229–407–5

    The Left
    For
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  89. Rejected 50–583–9

    The Left
    For
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  90. Rejected 46–585–8

    The Left
    For
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  91. Adopted 414–215–8

    The Left
    Against
    Greens
    For
    S&D
    For
    Renew
    For
    EPP
    For
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  92. Rejected 47–585–9

    The Left
    For
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  93. Rejected 54–585–5

    The Left
    For
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  94. Rejected 48–578–4

    The Left
    For
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  95. Adopted 591–46–11

    The Left
    Against
    Greens
    For
    S&D
    For
    Renew
    For
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  96. Rejected 210–421–17

    The Left
    For
    Greens
    For
    S&D
    For
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  97. Rejected 202–428–13

    The Left
    For
    Greens
    For
    S&D
    For
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  98. Rejected 198–430–14

    The Left
    For
    Greens
    For
    S&D
    For
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  99. Rejected 92–542–7

    The Left
    For
    Greens
    For
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  100. Rejected 184–460–3

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  101. Adopted 361–273–9

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  102. Rejected 92–545–6

    The Left
    For
    Greens
    For
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  103. Rejected 114–522–10

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    Against
    ESN
    For
  104. Adopted 365–276–4

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  105. Adopted 364–270–8

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  106. Adopted 364–270–8

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  107. Rejected 94–532–12

    The Left
    For
    Greens
    For
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  108. Rejected 238–395–9

    The Left
    Against
    Greens
    For
    S&D
    For
    Renew
    For
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  109. Adopted 361–280–6

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  110. Rejected 251–378–13

    The Left
    For
    Greens
    For
    S&D
    For
    Renew
    For
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  111. Rejected 207–430–6

    The Left
    For
    Greens
    For
    S&D
    For
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  112. Rejected 209–425–4

    The Left
    For
    Greens
    For
    S&D
    For
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  113. Rejected 209–422–6

    The Left
    For
    Greens
    For
    S&D
    For
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  114. Rejected 211–423–4

    The Left
    For
    Greens
    For
    S&D
    For
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  115. Rejected 210–423–4

    The Left
    For
    Greens
    For
    S&D
    For
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  116. Rejected 201–426–11

    The Left
    For
    Greens
    For
    S&D
    For
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  117. Adopted 536–100–9

    The Left
    Against
    Greens
    Against
    S&D
    For
    Renew
    For
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  118. Adopted 368–271–7

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  119. Rejected 183–445–11

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  120. Rejected 182–446–7

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  121. Rejected 179–450–3

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  122. Adopted 366–273–7

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  123. Rejected 181–444–2

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  124. Adopted 361–274–8

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  125. Rejected 186–441–3

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  126. Adopted 367–270–6

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  127. Adopted 364–266–7

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  128. Rejected 181–453–2

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  129. Adopted 365–271–7

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  130. Rejected 179–457–3

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  131. Adopted 363–276–6

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  132. Rejected 183–457–3

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    For
    Patriots
    For
    ESN
    For
  133. Adopted 364–269–7

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  134. Rejected 294–337–9

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    For
    ECR
    For
    Patriots
    Against
    ESN
    For
  135. Adopted 360–277–4

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    Against
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  136. Rejected 203–423–10

    The Left
    Divided
    Greens
    For
    S&D
    For
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  137. 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
  138. Adopted 426–202–8

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    For
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
  139. Rejected 117–540–4

    The Left
    For
    Greens
    For
    S&D
    Against
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  140. Rejected 224–431–4

    The Left
    For
    Greens
    For
    S&D
    For
    Renew
    Against
    EPP
    Against
    ECR
    Against
    Patriots
    Against
    ESN
    Against
  141. Adopted 428–218–17

    The Left
    Against
    Greens
    Against
    S&D
    Against
    Renew
    For
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    For
Add members’ columns
The people on this dossier — pick up to 6. Each gets a column with their own position.

Versions, 4

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

  1. Adopted by Parliament16 Dec 2025

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

    Compare with adopted by parliament

  2. Adopted by Parliament13 Nov 2025

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

    Compare with tabled for plenary

  3. Tabled for plenary17 Oct 2025

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

    Compare with committee draft

  4. Committee draft6 Jun 2025

    Draft report (JURI) JURI-PR-774282

AI: 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.

  1. 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

  2. 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
  1. 26 February 2026

    Published in the Official Journal

    The act is now EU law.

  2. 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
  1. 16 December 2025

    Plenary vote

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

Negotiations with the Council 1 step · 11 Dec 2025
  1. 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
  1. 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 401Amendment 402Amendments 403–411Amendments 412–421Amendments 422–423Amendment 423

Negotiations with the Council 3 steps · 13 Nov 2025–8 Dec 2025
  1. 8 December 2025

    Trilogue meeting

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

  2. 18 November 2025

    Trilogue meeting

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

  3. 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
  1. 13 November 2025

    Plenary vote

    Sitting of 13 Nov 2025 Adopted text TA10-0264/2025Report A10-0197/2025

  2. 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 1–119Amendment 120Amendment 121Amendment 123Amendment 126Amendment 128Amendments 130–137Amendments 138–139Amendment 140Amendments 142–143Amendment 146Amendments 148–149Amendments 150–154Amendments 157–159Amendments 162–165Amendment 167Amendment 169Amendments 172–179Amendments 180–189Amendments 190–194Amendment 196Amendment 199Amendment 201Amendment 203Amendment 205Amendments 207–208Amendment 210Amendment 212Amendment 215Amendment 217Amendment 219Amendments 221–230Amendments 231–240Amendment 241Amendments 243–248Amendments 251–254Amendments 255–258Amendments 259–264Amendments 265–266Amendments 267–276Amendment 273Amendments 277–278Amendments 279–288Amendments 289–298Amendments 299–308Amendments 309–316Amendments 317–326Amendments 327–336Amendments 337–346Amendment 347Amendments 347–348Amendments 349–358Amendments 359–368Amendments 369–378Amendments 379–388Amendments 389–391Amendments 392–396Amendment 397Amendment 398Amendment 399Amendment 400

  3. 22 October 2025

    Plenary vote

    Sitting of 22 Oct 2025

Other steps 1 step · 22 Oct 2025
  1. 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
  1. 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
  1. 13 October 2025

    Committee vote: report adopted

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

  2. 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)

  3. 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)

  4. 15 July 2025

    AFET (Foreign Affairs) adopted its opinion

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

    Opinion (AFET)

  5. 15 July 2025

    INTA (International Trade) adopted its opinion

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

    Opinion (INTA)

  6. 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)

  7. 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)

  8. 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)

  9. 20 May 2025

    Draft opinion from EMPL (Employment and Social Affairs)

    An associated committee gives its view to the lead committee.

    Draft opinion (EMPL)

  10. 14 May 2025

    Draft opinion from AFET (Foreign Affairs)

    An associated committee gives its view to the lead committee.

    Draft opinion (AFET)

  11. 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.

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Sources & citation

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

Data source
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?grid=all (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?grid=all}},
  url = {https://news.eu-parl.st-solutions.dev/dossiers/2025-0045?grid=all},
  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)}
}