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
A proposed EU law. Parliament and the Council must agree on the same text: Parliament adopts its position, then negotiates with the Council.
Where it stands: Completed: published in the Official Journal on 16 April 2025 and now EU law.
- ✓ Referred to committee 12 March 2025
- ✓ Committee work
- ✓ Tabled for plenary
- ✓ Plenary vote Adopted 3 April 2025
- ✓ Negotiations with the Council
- ✓ Published as law 16 April 2025
How a file moves through Parliament
A file is referred to one lead committee (others may give an opinion). Its rapporteur writes a draft report, committee members table amendments, and the committee votes to adopt the report. The report is then tabled for all MEPs; political groups can table further amendments, which are voted on before the final vote in plenary. For a law, Parliament’s adopted text is its first-reading position; Parliament and the Council then negotiate a common text (trilogues) which both must approve before it is published as law.
Who is working on it
- Lead committee
- JURI — Legal Affairs
- For opinion
- ENVI — Environment, Climate and Food Safety INTA — International Trade ECON — Economic and Monetary Affairs EMPL — Employment and Social Affairs AFET — Foreign Affairs
The rapporteur drafts and negotiates the text for the lead committee; each other political group names a shadow rapporteur to follow the file.
The text, version by version
Newest version first. Open a version to read it in full. “What changed” shows the differences paragraph by paragraph; ✦ lines are AI-written from the texts themselves.
Timeline
- Outcome
- 16 April 2025 Published in the Official Journal
The act is now EU law.
- 14 April 2025 Signed by the Presidents of Parliament and the Council
The last step before the act is published in the Official Journal.
- Plenary stage
- 3 April 2025 Plenary voteAdopted Adopted by an overwhelming majorityFor 531 Against 69 Abstained 17
Final vote at 13:26 · 86% of votes cast in favour · every MEP’s position →
Show all 18 ballots in voting order
Rejected2. Separate vote on Article 1, paragraph 1, point 1 Directive (EU) 2022/2464 Article 5, point 2RejectedA vote by raised hands. Only the outcome is recorded, not who voted how. — no individual positions recorded3. Amendment 16 to Article 1, paragraph 1, point 1 Directive 2022/2464 (UE) Article 5, point 2 13:24 C10-0038/2025 - Article 1, § 1, point 1 Directive 2022/2464 (UE) Article 5, point 2 - Am 16Rejected4. Separate vote on Article 2, before subparagraph 1 Directive (EU) 2024/1760 Article 36, point 1RejectedA vote by raised hands. Only the outcome is recorded, not who voted how. — no individual positions recorded5. Separate vote on Article 2 Directive (EU) 2024/1760 Article 37, point 1RejectedA vote by raised hands. Only the outcome is recorded, not who voted how. — no individual positions recorded6. Amendment 17 to Article 2 Directive 2024/1760 (UE) Article 37, point 1 13:25 C10-0038/2025 - Article 2 Directive 2024/1760 (UE) Article 37, point 1 - Am 17Rejected7. Vote on text inserted after recital 1RejectedA vote by raised hands. Only the outcome is recorded, not who voted how. — no individual positions recorded8. Vote on text inserted after recital 1RejectedA vote by raised hands. Only the outcome is recorded, not who voted how. — no individual positions recordedRejected10. Separate vote on recital 2RejectedA vote by raised hands. Only the outcome is recorded, not who voted how. — no individual positions recordedRejectedRejected13. Separate vote on recital 3RejectedA vote by raised hands. Only the outcome is recorded, not who voted how. — no individual positions recorded14. Separate vote on recital 4RejectedA vote by raised hands. Only the outcome is recorded, not who voted how. — no individual positions recordedRejected16. Separate vote on recital 5RejectedA vote by raised hands. Only the outcome is recorded, not who voted how. — no individual positions recorded17. Separate vote on recital 6RejectedA vote by raised hands. Only the outcome is recorded, not who voted how. — no individual positions recordedAdopted - 1 April 2025 Plenary vote
- Committee stage
- 12 March 2025 Referred to the JURI (Legal Affairs) committee
The lead committee prepares the report; ENVI (Environment, Climate and Food Safety), INTA (International Trade), ECON (Economic and Monetary Affairs), EMPL (Employment and Social Affairs), AFET (Foreign Affairs) give an opinion.