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Adopted text

Corporate Sustainability Due Diligence

TA-9-2024-0329 · P9_TA(2024)0329 · PE738.450

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✦ In short · AI summary of this text, generated 26 Sept 2026

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Parliament adopted its first-reading position on a directive on corporate sustainability due diligence, amending Directive (EU) 2019/1937 and Regulation (EU) 2023/2859. The position corresponds to the final act, Directive (EU) 2024/1760. Parliament calls on the Commission to refer the matter to it again if the Commission replaces, substantially amends or intends to substantially amend its proposal.

Key points

  1. Parliament adopts its position at first reading on the proposed directive on corporate sustainability due diligence.
  2. The position amends Directive (EU) 2019/1937 and Regulation (EU) 2023/2859.
  3. Parliament asks the Commission to refer the matter to Parliament again if it replaces, substantially amends or intends to substantially amend its proposal.
  4. The position corresponds to the final legislative act, Directive (EU) 2024/1760.

Legal basis: Article 294(2), Article 50(1), Article 50(2), point (g), and Article 114 of the Treaty on the Functioning of the European Union