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ORDINARY LEGISLATIVE procedure
SHORT JUSTIFICATION
Follow up to the European Parliament legislative resolution on the proposal for a directive of the European Parliament and of the Council amending Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760 as regards certain corporate sustainability reporting and due diligence requirements
The EU has for long been a global forerunner in sustainability and corporate due diligence and has committed to upwards convergence in both environmental and social sustainability both within the Union and globally. In the area of sustainability reporting and corporate due diligence, this has been exemplified by the Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760 which established a robust platform for corporate sustainability reporting and due diligence. The combination of these Directives ensured, amongst other things, the availability of sustainability related data and risks vital for both investors and NGOs assessing abuses, mechanisms for companies to improve the due diligence processes and sustainability of their entire value chains as well as increased access to justice for those suffering from harms throughout the value chain.
Rapporteur: Jörgen WARBORN (EPP / SE)
The current Commission proposal risks watering down the core elements of this newly established sustainability reporting and due diligence framework. Although the aim of simplification in terms of reporting duties for companies is laudable and steps related to, inter alia, electronic reporting or the increased use of guidelines are welcome, simplification cannot mean broad sweeping deregulation that changes the entire purposes of the previous directives. Dismantling core parts of the legislation risks not only creating regulatory uncertainty for companies, barring proper access to justice for those harmed, but also hampers the availability of quality, comparable and granular sustainability data that is much called for by investors and business partners alike. While the protection of especially SMEs from an overburdening of reporting requirements is a pertinent worry, there needs to be a more simple and efficient way of reaching this goal than dismantling the core parts of the existing sustainability reporting and due diligence framework.
References: 2025/0045(COD) / A10-0197/2025 / P10_TA(2025)0324
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Date of adoption of the resolution: 16 December 2025
The Committee on Employment and Social Affairs calls on the Committee on Legal Affairs, as the committee responsible, to propose rejection of the Commission proposal.
Legal basis: The proposal is based on Articles 50 and 114 of the Treaty on the Functioning of the European Union (TFEU)
ANNEX: DECLARATION OF INPUT
Competent Parliamentary Committee: Committee on Legal Affairs (JURI)
Pursuant to Article 8 of Annex I to the Rules of Procedure, the rapporteur for opinion declares that she included in her opinion input on matters pertaining to the subject of the file that she received, in the preparation of the opinion, prior to the adoption thereof in committee, from the following interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register, or from the following representatives of public authorities of third countries, including their diplomatic missions and embassies:
Commission's position: accepts all amendments.
1. Interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register
Finnwatch
The Central Organisation of Finnish Trade Unions SAK
European Sustainable Investment Forum
European Trade Union Confederation ETUC
Akava, The Confederation of Unions for Professional and Managerial Staff in Finland
The Finnish Confederation of Professionals STTK
Finnish Development NGOs Fingo
United Nations Working Group on Business and Human Rights
European Coalition for Corporate Justice
Amnesty International
European Central Bank
The list above is drawn up under the exclusive responsibility of the rapporteur for opinion.
Where natural persons are identified in the list by their name, by their function or by both, the rapporteur for opinion declares that she has submitted to the natural persons concerned the European Parliament's Data Protection Notice No 484 (https://www.europarl.europa.eu/data-protect/index.do), which sets out the conditions applicable to the processing of their personal data and the rights linked to that processing.
PROCEDURE – COMMITTEE ASKED FOR OPINION
Title
Amending Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760 as regards certain corporate sustainability reporting and due diligence requirements
References
COM(2025)0081 – C10-0037/2025 – 2025/0045(COD)
Committee(s) responsible
Date announced in plenary
JURI
31.3.2025
Opinion by
Date announced in plenary
EMPL
31.3.2025
Rapporteur for the opinion
Date appointed
Li Andersson
16.4.2025
Discussed in committee
4.6.2025
Date adopted
4.9.2025
Result of final vote
+:
–:
0:
21
18
9
Members present for the final vote
Maravillas Abadía Jover, Li Andersson, Konstantinos Arvanitis, Nikola Bartůšek, Gabriele Bischoff, Vilija Blinkevičiūtė, David Casa, Estelle Ceulemans, Leila Chaibi, Henrik Dahl, Johan Danielsson, Mélanie Disdier, Niels Geuking, Sérgio Humberto, Martine Kemp, Katrin Langensiepen, Marit Maij, Marlena Maląg, Jagna Marczułajtis-Walczak, Idoia Mendia, Branislav Ondruš, Hristo Petrov, Dennis Radtke, Liesbet Sommen, Villy Søvndal, Georgiana Teodorescu, Romana Tomc, Jana Toom, Raffaele Topo, Francesco Torselli, Brigitte van den Berg, Marianne Vind, Mariateresa Vivaldini, Petar Volgin, Jan-Peter Warnke, Séverine Werbrouck
Substitutes present for the final vote
Gordan Bosanac, Valérie Devaux, Kathleen Funchion, Rudi Kennes, Eugen Tomac
Members under Rule 216(7) present for the final vote
Lena Düpont, Sandra Gómez López, Elisabeth Grossmann, Jorge Martín Frías, Ana Catarina Mendes, Philippe Olivier, Michał Wawrykiewicz
FINAL VOTE BY ROLL CALL BY THE COMMITTEE ASKED FOR OPINION
No RCV took place