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Document 52025PC0081
Procedure 2025/0045/COD
COM (2025) 81: Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 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
Completed (Adopted act: 32026L0470)
Type: Ordinary legislative procedure (COD)
- Legal basis:
- Commission: 12010E050-A50 ; 12010E294-A294 ; 12010E114-A114
- EuroVoc thesaurus:
- large business; trade information; standard
- Directory code:
- 17.10.00.00 Law relating to undertakings / Company law
- Type of the competence conferred on the EU:
- Shared competence
-
European Commission
-
European Parliament
-
European Central Bank
-
Council of the European Union
For a detailed overview of the procedure, please visit the EU Law Tracker.
EU Law Tracker
EU Law Tracker
Steps of procedure 2025/0045/COD
/
Publication in the Official Journal
- Date of publication
- 26/02/2026
- CELEX number of the main document:
- 32026L0470
Signature
Signature by the President of the EP and by the President of the Council
24/02/2026
First reading
16/12/2025
- CELEX number of the main document:
- 52025AP0324
13/11/2025
- CELEX number of the main document:
- 52025AP0264
24/02/2026
- Procedure:
- Ordinary legislative procedure (COD)
- Documents:
- PE 66 2025 INIT
ST 6224 2026 REV 1
ST 6224 2026 REV 1 ADD 1
ST 6547 2026 REV 2
ST 6660 2026 INIT
Opinions
Proposal
27/02/2025
- Leading person:
- Maria Luís ALBUQUERQUE
- Leading service:
- Directorate-General for Financial Stability, Financial Services and Capital Markets Union
- Joint leading person:
- Michael McGRATH ; Valdis DOMBROVSKIS
- Decision mode:
- Oral procedure
- Addressee for formal act:
- European Parliament ; Council of the European Union ; National parliaments
- Addressee for information:
- European Committee of the Regions
- Addressee for mandatory consultation:
- European Economic and Social Committee
- Legal basis:
- 12010E050-A50 ; 12010E294-A294 ; 12010E114-A114
- Procedure:
- Ordinary legislative procedure (COD)
- Documents:
- COM/2025/81/FINAL
SWD/2025/80/FINAL - CELEX number of the main document:
- 52025SC0080 ; 52025PC0081