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
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European Parliament
Committee responsible Rapporteur Appointed JURIWARBORN Jörgen (EPP)
18/03/2025
Committee for opinion Rapporteur for opinion Appointed AFETANDREWS Barry (Renew)
10/04/2025
INTAAALTOLA Mika (EPP)
29/04/2025
LEWANDOWSKI Janusz (EPP)
19/03/2025
ANDERSSON Li (The Left)
16/04/2025
POLFJÄRD Jessica (EPP)
23/04/2025
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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 |
| Amendments and repeals |
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 114 Treaty on the Functioning of the EU TFEU 050 |
| Mandatory consultation of other institutions | European Economic and Social Committee |
| Stage reached in procedure | Awaiting committee decision |
| Committee dossier |
JURI/10/02277
|
Documentation gateway
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Document type Committee Reference Date Summary Committee draft report PE774.282 06/06/2025 -
Document type Reference Date Summary Legislative proposal COM(2025)0081 26/02/2025 Document attached to the procedure SWD(2025)0080 27/02/2025 -
Document type Parliament/Chamber Reference Date Summary Contribution CZ_SENATE COM(2025)0081 13/05/2025 Contribution IT_SENATE COM(2025)0081 21/05/2025 Contribution IT_CHAMBER COM(2025)0081 21/05/2025 Contribution ES_PARLIAMENT COM(2025)0081 05/06/2025
Transparency
Meetings with interest representatives published in line with the Rules of Procedure
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Name Role Committee Date Interest representatives WARBORN Jörgen Rapporteur JURI 11/06/2025 FoodDrinkEurope TOUSSAINT Marie Shadow rapporteur ENVI 10/06/2025 fair steel coalition AALTOLA Mika Rapporteur for opinion INTA 05/06/2025 Hitachi Energy WÖLKEN Tiemo Shadow rapporteur for opinion ENVI 27/05/2025 Frank Bold Society WARBORN Jörgen Rapporteur JURI 27/05/2025 EDEKA ZENTRALE Stiftung & Co. KG POLFJÄRD Jessica Rapporteur for opinion ENVI 22/05/2025 Naturskyddsföreningen AALTOLA Mika Rapporteur for opinion INTA 22/05/2025 Global Witness PIERA Pascale Shadow rapporteur JURI 20/05/2025 Représentation permanente des Pays-Bas WARBORN Jörgen Rapporteur JURI 20/05/2025 Save the Children Europe AALTOLA Mika Rapporteur for opinion INTA 20/05/2025 EESC
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Name Date Interest representatives WALSMANN Marion 14/06/2025 Die Deutsche Kreditwirtschaft WALSMANN Marion 03/06/2025 ZVEI e.V. - Verband der Elektro- und Digitalindustrie ARIMONT Pascal 02/06/2025 11.11.11, Koepel van Internationale Solidariteit NIEBLER Angelika 28/05/2025 Bundesvereinigung der Deutschen Arbeitgeberverbände e.V. WALSMANN Marion 27/05/2025 TOYOTA MOTOR EUROPE NIEBLER Angelika 27/05/2025 ZF Friedrichshafen AG HOJSÍK Martin 27/05/2025 Friends of the Earth Europe
Global Witness
WWF European Policy ProgrammeNIEBLER Angelika 26/05/2025 Acea S.p.A. WALSMANN Marion 22/05/2025 Haleon WALSMANN Marion 22/05/2025 McDonald’s Global Franchising Limited