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Adopted text

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

TA-10-2025-0064 · P10_TA(2025)0064 · PE771.416

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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. It sets new dates for member states to apply the requirements, aiming to give companies more time to prepare.

Key points

  1. The amended directive postpones the dates from which member states must apply certain corporate sustainability reporting and due diligence requirements.
  2. It amends Directives (EU) 2022/2464 and (EU) 2024/1760 to adjust the application timeline.

Who is affected

  • Companies subject to corporate sustainability reporting and due diligence obligations.
  • Member states, which must apply the amended requirements by the new dates.

Legal basis: Articles 50 and 114 of the Treaty on the Functioning of the European Union