Text · Opinion parliamentary committee
On the proposal for a directive of the European Parliament and of the Council 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
Full title
On the proposal for a directive of the European Parliament and of the Council 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
Document EMPL-AD-773274 · COM(2025)0081 – C100037/2025 – 2025/0045(COD)
- Kind
- Opinion parliamentary committee EMPL-AD-773274
- Date
- 8 October 2025
- Committee
- Committee on Employment and Social Affairs
- Rapporteur
- Li Andersson
- Dossier
- 2025/0045(COD)
More facts (3)
- Formats
- Official page PDF Word
- Subject matter
- MARI, INFO, LES
- Reference
- COM(2025)0081 – C100037/2025 – 2025/0045(COD)
In short
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AI: In short Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
The committee opinion on the proposal to amend EU sustainability reporting and due diligence directives calls for rejection, arguing it would weaken core protections and data availability.
Position. The Committee on Employment and Social Affairs proposes rejection of the Commission proposal.
Key points
- The opinion argues the proposal risks watering down core elements of the sustainability reporting and due diligence framework.
- It welcomes simplification of reporting duties, electronic reporting, and increased use of guidelines, but opposes broad deregulation.
- It warns that dismantling core parts would create regulatory uncertainty, hamper access to justice, and reduce availability of quality sustainability data.
- It acknowledges the need to protect SMEs from overburdening reporting requirements but seeks a simpler way than dismantling the framework.
- The committee calls on the lead committee to propose rejection of the Commission proposal.
Who is affected
Text
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Short justification
The EU has for long been a global forerunner in sustainability and corporate due diligence and has committed to upwards convergence in both environmental and social sustainability both within the Union and globally. In the area of sustainability reporting and corporate due diligence, this has been exemplified by the Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760 which established a robust platform for corporate sustainability reporting and due diligence. The combination of these Directives ensured, amongst other things, the availability of sustainability related data and risks vital for both investors and NGOs assessing abuses, mechanisms for companies to improve the due diligence processes and sustainability of their entire value chains as well as increased access to justice for those suffering from harms throughout the value chain.
The current Commission proposal risks watering down the core elements of this newly established sustainability reporting and due diligence framework. Although the aim of simplification in terms of reporting duties for companies is laudable and steps related to, inter alia, electronic reporting or the increased use of guidelines are welcome, simplification cannot mean broad sweeping deregulation that changes the entire purposes of the previous directives. Dismantling core parts of the legislation risks not only creating regulatory uncertainty for companies, barring proper access to justice for those harmed, but also hampers the availability of quality, comparable and granular sustainability data that is much called for by investors and business partners alike. While the protection of especially SMEs from an overburdening of reporting requirements is a pertinent worry, there needs to be a more simple and efficient way of reaching this goal than dismantling the core parts of the existing sustainability reporting and due diligence framework.
Back matter, 1
Parts that accompany the text rather than belong to it: explanatory statement, annexes, opinions appended by other committees. Collapsed.
Annex: declaration of input 4 blocks
Pursuant to Article 8 of Annex I to the Rules of Procedure, the rapporteur for opinion declares that she included in her opinion input on matters pertaining to the subject of the file that she received, in the preparation of the opinion, prior to the adoption thereof in committee, from the following interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register, or from the following representatives of public authorities of third countries, including their diplomatic missions and embassies:
| 1. Interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register |
| Finnwatch The Central Organisation of Finnish Trade Unions SAK European Sustainable Investment Forum European Trade Union Confederation ETUC Akava, The Confederation of Unions for Professional and Managerial Staff in Finland The Finnish Confederation of Professionals STTK Finnish Development NGOs Fingo United Nations Working Group on Business and Human Rights European Coalition for Corporate Justice Amnesty International European Central Bank |
Where natural persons are identified in the list by their name, by their function or by both, the rapporteur for opinion declares that she has submitted to the natural persons concerned the European Parliament's Data Protection Notice No 484 (https://www.europarl.europa.eu/data-protect/index.do), which sets out the conditions applicable to the processing of their personal data and the rights linked to that processing.
Procedure pages and committee votes
How the committees handled the text and how their members voted on it. Collapsed.
Procedure – committee asked for opinion 1 block
| 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 | |
| References | COM(2025)0081 – C10-0037/2025 – 2025/0045(COD) | |
| Committee(s) responsible Date announced in plenary | JURI 31.3.2025 | |
| Opinion by Date announced in plenary | EMPL 31.3.2025 | |
| Rapporteur for the opinion Date appointed | Li Andersson 16.4.2025 | |
| Discussed in committee | 4.6.2025 | |
| Date adopted | 4.9.2025 | |
| Result of final vote | +: –: 0: | 21 18 9 |
| Members present for the final vote | Maravillas Abadía Jover, Li Andersson, Konstantinos Arvanitis, Nikola Bartůšek, Gabriele Bischoff, Vilija Blinkevičiūtė, David Casa, Estelle Ceulemans, Leila Chaibi, Henrik Dahl, Johan Danielsson, Mélanie Disdier, Niels Geuking, Sérgio Humberto, Martine Kemp, Katrin Langensiepen, Marit Maij, Marlena Maląg, Jagna Marczułajtis-Walczak, Idoia Mendia, Branislav Ondruš, Hristo Petrov, Dennis Radtke, Liesbet Sommen, Villy Søvndal, Georgiana Teodorescu, Romana Tomc, Jana Toom, Raffaele Topo, Francesco Torselli, Brigitte van den Berg, Marianne Vind, Mariateresa Vivaldini, Petar Volgin, Jan-Peter Warnke, Séverine Werbrouck | |
| Substitutes present for the final vote | Gordan Bosanac, Valérie Devaux, Kathleen Funchion, Rudi Kennes, Eugen Tomac | |
| Members under Rule 216(7) present for the final vote | Lena Düpont, Sandra Gómez López, Elisabeth Grossmann, Jorge Martín Frías, Ana Catarina Mendes, Philippe Olivier, Michał Wawrykiewicz |
Connections
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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). “OPINION on the proposal for a directive of the European Parliament and of the Council 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”. Text, 8 October 2025. docId EMPL-AD-773274. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/EMPL-AD-773274 (retrieved 25 September 2026). Data: EP Open Data API: document record, https://data.europarl.europa.eu/api/v2/documents/EMPL-AD-773274 (CC BY 4.0).
BibTeX
@misc{epw-text-empl-ad-773274,
author = {{European Parliament}},
title = {{OPINION on the proposal for a directive of the European Parliament and of the Council 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 = {2025-10-08},
howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/EMPL-AD-773274}},
url = {https://news.eu-parl.st-solutions.dev/texts/EMPL-AD-773274},
urldate = {2026-09-25},
publisher = {EU Parl Watch Research},
note = {Text. docId EMPL-AD-773274. Data: EP Open Data API: document record (CC BY 4.0)}
}