Summary
A proposal to amend EU directives to simplify sustainability reporting and due diligence, primarily by raising company size thresholds and reducing the burden on supply chain partners. 10 16.12.2025
Report
environment
human rights
social policy
administrative reform
public administration
business and competition
information technology and data processing
Key points
- The proposal aims to simplify sustainability reporting by adjusting the size thresholds for companies required to participate.
- Reporting obligations are proposed to apply only to large undertakings with a net turnover exceeding EUR 450 million and an average of more than 1,000 employees.
- Companies are encouraged to use a risk-based approach for due diligence, focusing on the most severe and likely adverse impacts.
- The proposal discusses setting maximum limits for financial penalties to ensure they are proportionate and effective.
Vote
PPE (186)
S&D (134)
PfE (84)
ECR (79)
Renew (76)
Verts/ALE (53)
The Left (46)
NI (31)
ESN (28)
Total
117 In favor538 Against4 Abstained58 Absent
Vote
PPE
S&D
PfE
ECR
Renew
Verts/ALE
The Left
NI
ESN
Total
Documents (PDFs)
PROVISIONAL AGREEMENT RESULTING FROM INTERINSTITUTIONAL NEGOTIATIONS Proposal for a directive on the 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
DRAFT OPINION on the 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
DRAFT OPINION on the 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
DRAFT REPORT on the 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
OPINION on the 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
OPINION on the 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
OPINION on the 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
OPINION on the 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
OPINION on the 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
REPORT on the 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
Certain corporate sustainability reporting and due diligence requirements
Certain corporate sustainability reporting and due diligence requirements
Follow up to T10-0324/2025
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