Parliament adopts position to amend corporate sustainability reporting and due diligence rules
Decision
The European Parliament adopted its position at first reading on 16 December 2025 (text P10_TA(2025)0324) on the Commission proposal COM(2025)0081 and instructed its President to forward that position to the Council, the Commission and national parliaments. Parliament noted a provisional agreement with the Council and stated that its position corresponds to the final legislative act, Directive (EU) 2026/470.
What Changes
The adopted position amends Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760 as regards certain corporate sustainability reporting requirements and certain corporate sustainability due diligence requirements. Parliament also called on the Commission to refer the matter back to Parliament if the Commission replaces, substantially amends or intends to substantially amend its proposal.
Who Is Affected
The changes apply to the entities and legal frameworks governed by Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760.
Sources
Official Documents
- Tuesday, 16 December 2025 - Strasbourg Parliament adopted its first-reading position; an agreement with the Council leads to Directive 2026/470 amending corporate sustainability reporting and due diligence requirements.
Latest EU trade developments
-
EU Parliament adopts tariff changes for processed poultry meat
The European Parliament adopted its position at first reading on 21 November 2012 to implement exchange-of-letters agreements with Brazil and Thailand modifying tariff concessions on processed poultry meat and to amend the EU tariff nomenclature.
Read more -
Corrigendum to EP position on firearms import, export and transit measures
The European Parliament issued a corrigendum on 30 October 2024 to its first-reading position of 23 April 2024 on a recast Regulation implementing Article 10 of the UN Firearms Protocol, covering import, export and transit measures for firearms, their essential components and ammunition.
Read more -
EU and Australia agree FTA and Security and Defence Partnership
The EU and Australia adopted a Security and Defence Partnership, concluded negotiations for a free trade agreement, and agreed to launch formal negotiations for Australia’s association to Horizon Europe.
Read more
Similar policy actions
-
EU Parliament adopts tariff changes for processed poultry meat
The European Parliament adopted its position at first reading on 21 November 2012 to implement exchange-of-letters agreements with Brazil and Thailand modifying tariff concessions on processed poultry meat and to amend the EU tariff nomenclature.
Read more -
Corrigendum to EP position on firearms import, export and transit measures
The European Parliament issued a corrigendum on 30 October 2024 to its first-reading position of 23 April 2024 on a recast Regulation implementing Article 10 of the UN Firearms Protocol, covering import, export and transit measures for firearms, their essential components and ammunition.
Read more -
Commission acts against dumped imports of phosphorous acid from China
EU importers of phosphorous acid from China face a 122.8% anti-dumping duty after the Commission adopted definitive measures, although the investigation concluded the duty will have little impact on EU importers or users.
Read more