Corporate sustainability reporting and due diligence requirements

2025/0045(COD) · Ordinary legislative procedure

Procedure 2025/0045(COD) (ordinary legislative procedure) concerns “Corporate sustainability reporting and due diligence requirements”; the committee responsible is JURI (Legal Affairs). Completed: Published in the Official Journal on 26 Feb 2026. Parliament held roll-call votes on 2 days, most recently on 16 Dec 2025 (final vote): adopted with 428 votes in favour, 218 against and 17 abstentions.

Reference: 2025/0045(COD)
Type: Ordinary legislative procedure
Official title: 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
Status: Completed, 1st reading
Lead: JURI Legal Affairs
Opinion: AFET Foreign Affairs
ECON Economic and Monetary Affairs (opinion: Janusz Lewandowski (EPP, Poland))
EMPL Employment and Social Affairs (opinion: Li Andersson (The Left, Finland))
ENVI Environment, Climate and Food Safety (opinion: Jessica Polfjärd (EPP, Sweden))
INTA International Trade (opinion: Mika Aaltola (EPP, Finland))
Rapporteur: Jörgen Warborn (EPP, Sweden)
Shadow rapporteurs: Arash Saeidi (The Left, France), Kira Marie Peter-Hansen (Greens/EFA, Denmark), René Repasi (S&D, Germany), Pascal Canfin (Renew, France), Tobiasz Bocheński (ECR, Poland), Pascale Piera (PfE, France), Mary Khan (ESN, Germany)
Opinions: 30 shadow rapporteurs in the committees for opinion

Roll-call votes in Parliament

Certain corporate sustainability reporting and due diligence requirements (A10-0197/2025), 13 Nov 2025: final vote, main vote: A10-0197/2025 – Jörgen Warborn – Commission proposal, adopted, 382 for, 249 against, 13 abstentions; plus 137 more roll-call votes
Corporate sustainability reporting and due diligence requirements (A10-0197/2025), 16 Dec 2025: final vote, main vote: A10-0197/2025 – Jörgen Warborn – Provisional agreement – Am 401, adopted, 428 for, 218 against, 17 abstentions; plus 2 more roll-call votes

Votes in the Council of the EU

24 Feb 2026: Council (General Affairs), Adoption of the legislative act: adopted; Member states: 23 for, 1 against, 3 abstentions. Against: Czechia; Abstained: Austria, Belgium, Bulgaria. Result at the Council of the EU

Timeline

18 Mar 2025: Appointment of a rapporteur

1st reading

31 Mar 2025: Proposal referred to plenary
14 May 2025: Committee tabling an opinion
20 May 2025: Committee tabling an opinion
6 Jun 2025: Parliamentary committee tabling report
15 Jul 2025: Parliamentary committee adopting an opinion
4 Sep 2025: Parliamentary committee adopting an opinion
13 Oct 2025: Adoption of a report by the EP committee responsible
17 Oct 2025: Tabling of a document to European Parliament plenary sitting
22 Oct 2025: Vote in European Parliament plenary sitting; Rejection of the EP committee responsible decision to start interinstitutional negotiations by the EP plenary
13 Nov 2025: Referral of the matter back to the EP committee responsible for interinstitutional negotiations by the EP plenary; Amending a text in plenary
18 Nov 2025: Interinstitutional negotiation (2 times, most recently on 8 Dec 2025)
11 Dec 2025: Approval of the provisional agreement with the Council by the EP committee responsible
16 Dec 2025: EP position at 1st reading
24 Feb 2026: Signature
26 Feb 2026: Publication in the Official Journal

All procedures

Source: European Parliament, Open Data Portal (procedures, agendas, roll-call votes), CC BY 4.0, prepared by OpenRCV. Votes in the Council: Council of the European Union, voting results (consilium.europa.eu), reused with acknowledgement of the source under Decision (EU) 2017/1842; population figures from the Council’s Rules of Procedure (Annex III, Official Journal of the EU). Procedure file in the Legislative Observatory (OEIL)

Source: European Parliament, Open Data Portal (procedures, agendas, roll-call votes), CC BY 4.0. Names of steps, roles and procedure types from the European Parliament’s vocabulary.