Changes between two versions
What changed between the adopted text of 13 Nov 2025 and the adopted text of 16 Dec 2025
From · adopted text· 13 Nov 2025
Certain corporate sustainability reporting and due diligence requirements
To · adopted text· 16 Dec 2025
Certain corporate sustainability reporting and due diligence requirements
These two texts have too little in common to compare paragraph by paragraph: they are different documents rather than versions of one (for example one group’s motion and the joint text that was adopted).
+16 added · −288 removed · 1 changed paragraphs, packaging included.
Part 6 of 6: Paragraphs 301–309
Removed:Directive (EU) 2024/1760
Removed:Article 27 – paragraph 4
Removed:Amendment: 4. The Commission, in collaboration with Member States, shall issue guidance on the appropriate level of penalties, taking into account the turnover of companies, to assist supervisory authorities in determining the level of penalties in accordance with this Article.
Removed:Amendments 116, 117, 254, 316cp1 and 316cp2
Removed:Article 4 – paragraph 1 – point 13
Removed:Directive (EU) 2024/1760
Removed:Article 36
Removed:Amendment: (13) Article 36 is amended as follows: / (a) paragraph 1 is deleted / (b) in paragraph 2, point (e) is deleted.
Removed:Article 4 a (new): Article 4a / Digital solutions / 1. The Commission shall establish a dedicated digital reporting portal serving as a one-stop-shop for companies. The portal shall provide free access to all templates, guidelines and information relating to all reporting requirements imposed on companies in Union law, including voluntary tools, tailored to a company’s size, sector, products and services, and risk exposure. It shall also provide access to information on funding and tendering opportunities to help companies implement, comply with and benefit from their due diligence obligations. / For the purposes of the first subparagraph, the Commission shall ensure that the relevant data platforms providing information to companies and data users are interoperable and that data can be transmitted, exchanged and analysed in a technically seamless manner and complement the European Single Access Point. / 2. The Commission shall submit a report to the European Parliament and the Council by [24 months after the entry into force of this Directive] on the need to provide for technological solutions for the purposes of this Directive, including the use of trustworthy artificial intelligence in accordance with Regulation (EU) 2024/1689.