Where the law stands, Dossier 2025/0044(COD)
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
Ordinary legislative procedure (COD): Parliament and the Council decide together as equals. · First reading
A proposed EU law. Parliament and the Council must agree on the same text: Parliament adopts its position, then negotiates with the Council.
Where it stands
Published as law
Completed: published in the Official Journal on 16 April 2025 and now EU law.
- Referred to committee(done) 12 March 2025
- Committee work(done)
- Tabled for plenary(done)
- Plenary vote(done) Adopted 3 April 2025
- Negotiations with the Council(done)
- Published as law(done) 16 April 2025
Decided in plenary
3 April 2025 · decision 3
Economy & single market, New EU law
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
Passed 531 for · 69 against · 17 abstained by an overwhelming majority
Who works on it
- Lead committee
- Legal Affairs
- Committees giving an opinion
- Environment, Climate and Food Safety
- International Trade
- Economic and Monetary Affairs
- Employment and Social Affairs
- Foreign Affairs
The text, version by version
Newest first.
Adopted by Parliament· 3 Apr 2025
AI summary: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.
Timeline
Newest first.
Outcome 2 steps
16 April 2025
Published in the Official Journal
The act is now EU law.
14 April 2025
Signed by the Presidents of Parliament and the Council
The last step before the act is published in the Official Journal.
Plenary stage 2 steps
3 April 2025
Plenary vote
Sitting of 3 Apr 2025 Adopted text TA10-0064/2025Council / Commission text C10-0038/2025
1 April 2025
Plenary vote
Committee stage 1 step
12 March 2025
Referred to the JURI (Legal Affairs) committee
The lead committee prepares the report; ENVI (Environment, Climate and Food Safety), INTA (International Trade), ECON (Economic and Monetary Affairs), EMPL (Employment and Social Affairs), AFET (Foreign Affairs) give an opinion.
Official record: Legislative Observatory, 2025/0044(COD)