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
Key players
-
European Parliament
Committee responsible Rapporteur Appointed JURIWARBORN Jörgen (EPP)
18/03/2025
Committee for opinion Rapporteur for opinion Appointed AFETINTALEWANDOWSKI Janusz (EPP)
19/03/2025
-
European Commission
Commission DG Commissioner Financial Stability, Financial Services and Capital Markets Union ALBUQUERQUE Maria Luís
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 02/04/2025 Miele WARBORN Jörgen Rapporteur JURI 27/03/2025 COMPAGNIE NATIONALE DES COMMISSAIRES AUX COMPTES WARBORN Jörgen Rapporteur JURI 27/03/2025 FBF WARBORN Jörgen Rapporteur JURI 26/03/2025 Foundation for Family Businesses and Politics WARBORN Jörgen Rapporteur JURI 26/03/2025 Mouvement Impact France WARBORN Jörgen Rapporteur JURI 25/03/2025 EUROCHAMBRES – Association of European Chambers of Commerce and Industry WARBORN Jörgen Rapporteur JURI 25/03/2025 Confederation of Swedish Enterprise WARBORN Jörgen Rapporteur JURI 25/03/2025 Finance Sweden
-
Name Date Interest representatives ZŁOTOWSKI Kosma 01/04/2025 ExxonMobil Petroleum & Chemical ZŁOTOWSKI Kosma 01/04/2025 The Walt Disney Company Benelux BVBA