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Certain corporate sustainability reporting and due diligence requirements (Omnibus I)
Amending Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760 as regards certain corporate sustainability reporting and due diligence requirements
- Stage
- In force, reached 26 Feb 2026
- In force
- In force since 18 Mar 2026 · CELEX 32026L0470
- Transposition deadline
- 19 Mar 2027
- Procedure
- Directive · Ordinary legislative procedure
- Rapporteur
- Jörgen Warborn (EPP)
- Lead DG
- DG FISMA
- Commissioner
- Maria Luís Albuquerque
- Council configuration
- General Affairs Council
- Last activity
- 13 Apr 2026
- Legal basis
- TFEU Art. 114; TFEU Art. 294; TFEU Art. 50
104 entries · record as of 14 Sept 2026
Where it stands
Latest: Publication in the Official Journal, 13 Apr 2026.
ShowHide the earlier record: 73 dates, 27 Feb 2025 to 5 Apr 2026
- 27 Feb 2025
- Adoption of legislative proposal by the Commission
- 4 Mar 2025
- Deliberations in Coreper
- 11 Mar 2025
- Deliberations in Council
- 31 Mar 2025
- Referred to committee
- 4 Apr 2025
- Deliberations in Council working party
- 25 Apr 2025
- Deliberations in Council working party
- 30 Apr 2025
- Deliberations in Council working party
- 14 May 2025
- Committee opinion tabled
- 19 May 2025
- Deliberations in Council working party
- 20 May 2025
- Committee amendments tabled
- Committee opinion tabled
- Tabling of amendments in the EP committee responsible
- 21 May 2025
- Committee amendments tabled
- Tabling of amendments in the EP committee responsible
- 23 May 2025
- Deliberations in Coreper
- 28 May 2025
- Deliberations in Coreper
- Deliberations in Council working party
- 4 Jun 2025
- Committee amendments tabled
- Deliberations in Council working party
- Tabling of amendments in the EP committee responsible
- 6 Jun 2025
- Committee report tabled
- EP committee draft report
- 13 Jun 2025
- Deliberations in Council working party
- 18 Jun 2025
- Deliberations in Coreper
- 23 Jun 2025
- Adoption of negotiating mandate by Coreper
- 2 Jul 2025
- Deliberations in Council working party
- 4 Jul 2025
- Committee amendments tabled
- Deliberations in Council working party
- Tabling of amendments in the EP committee responsible
- 8 Jul 2025
- Committee amendments tabled
- Tabling of amendments in the EP committee responsible
- 9 Jul 2025
- Committee amendments tabled
- Tabling of amendments in the EP committee responsible
- 15 Jul 2025
- Committee opinion adopted
- 18 Jul 2025
- Deliberations in Council
- 4 Sept 2025
- Committee opinion adopted
- 13 Oct 2025
- Committee report adopted
- 15 Oct 2025
- Deliberations in Coreper
- 17 Oct 2025
- Tabled for plenary
- 21 Oct 2025
- Deliberations in Council
- Retained as a pending proposal in the Commission work programme · Commission
- 22 Oct 2025
- Plenary vote
- Plenary rejected the committee's mandate for negotiations
- Rejection by EP plenary of the committee decision to start interinstitutional negotiations
- 4 Nov 2025
- Tabled for plenary
- 5 Nov 2025
- Tabled for plenary
- 6 Nov 2025
- Tabled for plenary
- 7 Nov 2025
- Tabled for plenary
- 10 Nov 2025
- Tabling of a document for EP plenary
- 11 Nov 2025
- Tabled for plenary
- 13 Nov 2025
- EP decision on amendments to the legislative proposal
- Plenary vote
- Plenary amended the proposal
- Referred back to committee for interinstitutional negotiations
- 18 Nov 2025
- Interinstitutional negotiations
- 19 Nov 2025
- Interinstitutional negotiation to reach an agreement (trilogue)
- 21 Nov 2025
- Deliberations in Coreper
- Deliberations in Council working party
- 26 Nov 2025
- Deliberations in Coreper
- 3 Dec 2025
- Adoption of negotiating mandate by Coreper
- 5 Dec 2025
- Deliberations in Coreper
- 8 Dec 2025
- Deliberations in Council
- Interinstitutional negotiations
- 10 Dec 2025
- Endorsement of the provisional agreement by Coreper
- 11 Dec 2025
- Committee approved the provisional agreement
- Tabled for plenary
- 16 Dec 2025
- Deliberations in Council
- Plenary adopted first-reading position
- Plenary vote
- 24 Feb 2026
- Approval of the EP's first reading position by the Council (adoption of the legislative act)
- Signed
- 26 Feb 2026
- Published in the Official Journal
- 10 Mar 2026
- Publication in the Official Journal
- 11 Mar 2026
- Publication in the Official Journal
- 13 Mar 2026
- Publication in the Official Journal
- 14 Mar 2026
- Publication in the Official Journal
- 15 Mar 2026
- Publication in the Official Journal
- 16 Mar 2026
- Publication in the Official Journal
- 17 Mar 2026
- Publication in the Official Journal
- 18 Mar 2026
- Publication in the Official Journal
- 19 Mar 2026
- Publication in the Official Journal
- 20 Mar 2026
- Publication in the Official Journal
- 21 Mar 2026
- Publication in the Official Journal
- 22 Mar 2026
- Publication in the Official Journal
- 23 Mar 2026
- Publication in the Official Journal
- 24 Mar 2026
- Publication in the Official Journal
- 25 Mar 2026
- Publication in the Official Journal
- 28 Mar 2026
- Publication in the Official Journal
- 29 Mar 2026
- Publication in the Official Journal
- 30 Mar 2026
- Publication in the Official Journal
- 31 Mar 2026
- Publication in the Official Journal
- 1 Apr 2026
- Publication in the Official Journal
- 2 Apr 2026
- Publication in the Official Journal
- 3 Apr 2026
- Publication in the Official Journal
- 4 Apr 2026
- Publication in the Official Journal
- 5 Apr 2026
- Publication in the Official Journal
- 6 Apr 2026
- Publication in the Official Journal
- 7 Apr 2026
- Publication in the Official Journal
- 8 Apr 2026
- Publication in the Official Journal
- 9 Apr 2026
- Publication in the Official Journal
- 10 Apr 2026
- Publication in the Official Journal
- 11 Apr 2026
- Publication in the Official Journal
- 12 Apr 2026
- Publication in the Official Journal
- 13 Apr 2026
- Publication in the Official Journal
41 people
Who is on it
The Parliament's rapporteurs, shadow rapporteurs and opinion rapporteurs currently on this file.
| Role | Name | Group | Country | Committee |
|---|---|---|---|---|
| Rapporteur | Jörgen Warborn | EPP | SE | JURI |
| Shadow rapporteur | Arash Saeidi | The Left | FR | JURI |
| Shadow rapporteur | Kira Marie Peter-hansen | Greens/EFA | DK | JURI |
| Shadow rapporteur | Mary Khan | ESN | DE | JURI |
| Shadow rapporteur | Pascal Canfin | Renew | FR | JURI |
| Shadow rapporteur | Pascale Piera | PfE | FR | JURI |
| Shadow rapporteur | René Repasi | S&D | DE | JURI |
| Shadow rapporteur | Tobiasz Bocheński | ECR | PL | JURI |
| Rapporteur for opinion | Barry Andrews | Renew | IE | DROI |
| Rapporteur for opinion | Janusz Lewandowski | EPP | PL | ECON |
| Rapporteur for opinion | Li Andersson | The Left | FI | EMPL |
| Rapporteur for opinion | Jessica Polfjärd | EPP | SE | ENVI |
| Rapporteur for opinion | Mika Aaltola | EPP | FI | INTA |
| Shadow rapporteur for opinion | Adrián Vázquez Lázara | EPP | ES | |
| Shadow rapporteur for opinion | Alexandr Vondra | ECR | CZ | |
| Shadow rapporteur for opinion | Andi Cristea | S&D | RO | |
| Shadow rapporteur for opinion | Arkadiusz Mularczyk | ECR | PL | |
| Shadow rapporteur for opinion | Bas Eickhout | Greens/EFA | NL | |
| Shadow rapporteur for opinion | Catarina Vieira | Greens/EFA | NL | |
| Shadow rapporteur for opinion | Chloé Ridel | S&D | FR | |
| Shadow rapporteur for opinion | Enikő GYŐRI | PfE | HU | |
| Shadow rapporteur for opinion | Estelle Ceulemans | S&D | BE | |
| Shadow rapporteur for opinion | Francisco Assis | S&D | PT | |
| Shadow rapporteur for opinion | Giovanni Crosetto | ECR | IT | |
| Shadow rapporteur for opinion | Jana Nagyová | PfE | CZ | |
| Shadow rapporteur for opinion | Jana Toom | Renew | EE | |
| Shadow rapporteur for opinion | Lynn Boylan | The Left | IE | |
| Shadow rapporteur for opinion | Manon Aubry | The Left | FR | |
| Shadow rapporteur for opinion | Maravillas Abadía Jover | EPP | ES | |
| Shadow rapporteur for opinion | Mariateresa Vivaldini | ECR | IT |
ShowHide the other 11 people
| Role | Name | Group | Country | Committee |
|---|---|---|---|---|
| Shadow rapporteur for opinion | Marie Toussaint | Greens/EFA | FR | |
| Shadow rapporteur for opinion | Nikola Bartůšek | PfE | CZ | |
| Shadow rapporteur for opinion | Pascal Canfin | Renew | FR | |
| Shadow rapporteur for opinion | Rima Hassan | The Left | FR | |
| Shadow rapporteur for opinion | Sara Matthieu | Greens/EFA | BE | |
| Shadow rapporteur for opinion | Saskia Bricmont | Greens/EFA | BE | |
| Shadow rapporteur for opinion | Stine Bosse | Renew | DK | |
| Shadow rapporteur for opinion | Svenja Hahn | Renew | DE | |
| Shadow rapporteur for opinion | Tiemo Wölken | S&D | DE | |
| Shadow rapporteur for opinion | Tomasz Froelich | ESN | DE | |
| Shadow rapporteur for opinion | Waldemar Buda | ECR | PL |
19 documents
Documents
Newest first. Each opens at its source.
- Report · A10-0197/2025Parliament
- Proposal · COM(2025)0081Parliament
- Text adopted · Directive 2026/0470Commission
- Text adopted · OJ L 26.02.2026Commission
- Committee opinion · PE773.274Parliament
- Committee opinion · PE773.286Parliament
- Report · PE774.282Parliament
- Amendments · PE775.457Parliament
- Amendments · PE775.458Parliament
- Amendments · PE775.459Parliament
- Amendments · PE775.460Parliament
- Committee opinion · PE775.587Parliament
- Committee opinion · PE775.624Parliament
- Committee opinion · PE775.696Parliament
- Agenda · PE781.394Parliament
- Agenda · PE781.395Parliament
- Text adopted · SP(2026)02-18Parliament
- Text adopted · T10-0264/2025Parliament
- Text adopted · T10-0324/2025Parliament
Summary
GeneratedThis omnibus amends four directives to impose mandatory corporate sustainability reporting and human rights due diligence on large businesses in the EU. It standardizes disclosure requirements across sectors, affecting freedom of establishment and activity report rules. The regulation is in force, with Jörgen Warborn as rapporteur and FISMA as lead DG.
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Sources: EP Legislative Observatory · EU Law Tracker · EUR-Lex. Record as of 14 Sept 2026. Something wrong on this page? Report an error.
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