OPINION (COM(2025)0081 – C100037/2025 – 2025/0045(COD))
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
EMPL-AD-773274
Committee on Employment and Social Affairs · Rapporteur: Li Andersson
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The committee opinion on the proposal to amend EU sustainability reporting and due diligence directives calls for rejection, arguing it would weaken core protections and data availability.¶¶¶
Committee position. The Committee on Employment and Social Affairs proposes rejection of the Commission proposal.¶
Key points
- The opinion argues the proposal risks watering down core elements of the sustainability reporting and due diligence framework.¶
- It welcomes simplification of reporting duties, electronic reporting, and increased use of guidelines, but opposes broad deregulation.
- It warns that dismantling core parts would create regulatory uncertainty, hamper access to justice, and reduce availability of quality sustainability data.
- It acknowledges the need to protect SMEs from overburdening reporting requirements but seeks a simpler way than dismantling the framework.
- The committee calls on the lead committee to propose rejection of the Commission proposal.¶