Directive (EU) 2025/7942025/0044(COD)COM(2025)80JURI

Certain corporate sustainability reporting and due diligence requirements: application dates

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

Stage: In force, reached 16 Apr 2025
In force: In force since 17 Apr 2025 · CELEX 32025L0794
Transposition deadline: 31 Dec 2025
Procedure: Directive · Ordinary legislative procedure
Lead DG: DG FISMA
Commissioner: Maria Luís Albuquerque
Council configuration: General Affairs Council
Last activity: 21 Oct 2025
Legal basis: TFEU Art. 114; TFEU Art. 294; TFEU Art. 50

15 entries · record as of 14 Sept 2026

Where it stands

Latest: Deliberations in Council, 21 Oct 2025.

Show the earlier record: 5 dates, 27 Feb 2025 to 26 Mar 2025

27 Feb 2025
- Adoption of legislative proposal by the Commission
4 Mar 2025
- Deliberations in Coreper
11 Mar 2025
- Deliberations in Council
12 Mar 2025
- Referred to committee
26 Mar 2025
- Adoption of negotiating mandate by Coreper

1 Apr 2025
- Plenary vote
3 Apr 2025
- Plenary adopted first-reading position
- Plenary vote
14 Apr 2025
- Approval of the EP's first reading position by the Council (adoption of the legislative act)
- Signed
16 Apr 2025
- Published in the Official Journal
18 Jul 2025
- Deliberations in Council
29 Sept 2025
- Deliberations in Council
15 Oct 2025
- Deliberations in Coreper
21 Oct 2025
- Deliberations in Council

5 documents

Documents

Newest first. Each opens at its source.

Text adopted · T10-0064/2025Parliament · 1 Apr 2025
Committee opinion · CON/2025/0010Parliament · 26 Mar 2025
Proposal · COM(2025)0080Commission · 26 Feb 2025
Text adopted · Directive 2025/0794Commission
Text adopted · OJ L 16.04.2025Commission

Summary

Generated

This amending act sets specific dates for Member States to apply corporate sustainability reporting and due diligence obligations under Directives 2022/2464 and 2024/1760. It clarifies implementation timelines within the internal market framework to ensure uniform application of company law requirements across the Union.

What the workspace adds on this file

Everything above is the public record. Subscribers see this page with their own layer on top.

Why it matters to you

What this file means for your organization, assessed against your own priorities.

What moved

When this file moves, it reaches your own briefing, with a link to its source.

Your contacts on it

Your team's contacts logged against this file: who you met, what was said and the next step.

A first draft

A statement, a member update or a meeting brief on this file, in your organization's voice, with its sources.

Sources: EP Legislative Observatory · EU Law Tracker · EUR-Lex. Record as of 14 Sept 2026. Something wrong on this page? Report an error.

Request access

See this file with your own layer on top: why it matters to you, your contacts on it and a first draft. We’ll schedule a 20-minute walkthrough.

EU-hosted · GDPR-compliant · Trust Center →

By submitting, you agree to our privacy policy.