Adopted text
Certain corporate sustainability reporting and due diligence requirements
TA-10-2025-0324 · P10_TA(2025)0324 · PE774.282
- Adopted in plenary on · Adopted 428–218–17 · See the decision →
- Full procedure 2025/0045
✦ In short · AI summary of this text, generated 4 Sept 2026
Written by a language model from the full text only; every figure comes from the text. The paragraph links open the paragraph a statement rests on — check the text itself before relying on it.
Parliament's amended version of the proposed directive amends EU rules on corporate sustainability reporting and due diligence. It adjusts the scope and timing of reporting obligations and due diligence requirements for companies.¶¶
Key points
- The directive amends Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760 to modify certain corporate sustainability reporting and due diligence requirements.¶¶
- The text sets out Parliament's position at first reading, which corresponds to the final legislative act, Directive (EU) 2026/470.¶¶
Legal basis: Article 294(2) and Article 50 and Article 114 of the Treaty on the Functioning of the European Union¶