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Amending Directives (EU) 2022/2464 and (EU) 2024/1760 as regards the dates from which Member States are to apply certain corporate sustainability reporting and due diligence requirements

Document TA-10-2025-0064 · P10_TA(2025)0064 · PE771.416

Kind
Adopted text TA-10-2025-0064
Date
3 April 2025
Dossier
2025/0044(COD)
More facts (3)
Voted
  • 3 Apr 2025 (adopted text) Passed 531 for, 69 against, 17 abstained
Formats
Official page Word
Subject matter
MARI, LES, INFO
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Cite this page Official page (opens the official site)
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In short

A summary of the text written by AI; ¶ opens the paragraph it rests on.

AI: In short Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Parliament's amended version of the proposal delays the application dates for corporate sustainability reporting and due diligence rules under Directives (EU) 2022/2464 and (EU) 2024/1760. It sets new dates for member states to apply the requirements, aiming to give companies more time to prepare.

Key points

  1. The amended directive postpones the dates from which member states must apply certain corporate sustainability reporting and due diligence requirements.
  2. It amends Directives (EU) 2022/2464 and (EU) 2024/1760 to adjust the application timeline.

Who is affected

  • Companies subject to corporate sustainability reporting and due diligence obligations.
  • Member states, which must apply the amended requirements by the new dates.

Legal basis. Articles 50 and 114 of the Treaty on the Functioning of the European Union

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Text

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TEXTS ADOPTED

Committee on Legal Affairs

European Parliament legislative resolution of 3 April 2025 on the proposal for a directive of the European Parliament and of the Council amending Directives (EU) 2022/2464 and (EU) 2024/1760 as regards the dates from which Member States are to apply certain corporate sustainability reporting and due diligence requirements (COM(2025)0080 – C10-0038/2025 – 2025/0044(COD))

(Ordinary legislative procedure: first reading)

The European Parliament,

– having regard to the Commission proposal to Parliament and the Council (COM(2025)0080),

– having regard to Article 294(2) and Articles 50 and 114 of the Treaty on the Functioning of the European Union, pursuant to which the Commission submitted the proposal to Parliament (C10-0038/2025),

– having regard to Article 294(3) of the Treaty on the Functioning of the European Union,

– having regard to the opinion of the European Economic and Social Committee of 26 March 2025,

– having regard to Rules 60 and 170 of its Rules of Procedure,

1. Adopts its position at first reading hereinafter set out;

2. Calls on the Commission to refer the matter to Parliament again if it replaces, substantially amends or intends to substantially amend its proposal;

3. Instructs its President to forward its position to the Council, the Commission and the national parliaments.

P10_TC1-COD(2025)0044

Position of the European Parliament adopted at first reading on 3 April 2025 with a view to the adoption of Directive (EU) 2025/… of the European Parliament and of the Council amending Directives (EU) 2022/2464 and (EU) 2024/1760 as regards the dates from which Member States are to apply certain corporate sustainability reporting and due diligence requirements

(As an agreement was reached between Parliament and Council, Parliament's position corresponds to the final legislative act, Directive (EU) 2025/794.)

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Sources & citation

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Permalink
https://news.eu-parl.st-solutions.dev/texts/TA-10-2025-0064
Official source
Data source
Licensed CC BY 4.0.
Retrieved
25 September 2026

Cite as

European Parliament (2025). “Amending Directives (EU) 2022/2464 and (EU) 2024/1760 as regards the dates from which Member States are to apply certain corporate sustainability reporting and due diligence requirements”. Text, 3 April 2025. docId TA-10-2025-0064, reference TA10-0064/2025. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/TA-10-2025-0064 (retrieved 25 September 2026). Official source: The text on the European Parliament’s website, https://www.europarl.europa.eu/doceo/document/TA-10-2025-0064_EN.html. Data: EP Open Data API: document record, https://data.europarl.europa.eu/api/v2/documents/TA-10-2025-0064 (CC BY 4.0).
BibTeX 
@misc{epw-text-ta-10-2025-0064,
  author = {{European Parliament}},
  title = {{Amending Directives (EU) 2022/2464 and (EU) 2024/1760 as regards the dates from which Member States are to apply certain corporate sustainability reporting and due diligence requirements}},
  year = {2025},
  date = {2025-04-03},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/TA-10-2025-0064}},
  url = {https://news.eu-parl.st-solutions.dev/texts/TA-10-2025-0064},
  urldate = {2026-09-25},
  publisher = {EU Parl Watch Research},
  note = {Text. docId TA-10-2025-0064, reference TA10-0064/2025. Official source: https://www.europarl.europa.eu/doceo/document/TA-10-2025-0064\_EN.html. Data: EP Open Data API: document record (CC BY 4.0)}
}