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COMMISSION STAFF WORKING DOCUMENT Accompanying the documents 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 Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directives (EU) 2022/2464 and (EU) 2024/1760 as regards the dates from which Member States are to apply certain corporate sustainability reporting and due diligence requirements and specifying further steps
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- Published:
- Corporate author(s): Directorate-General for Financial Stability, Financial Services and Capital Markets Union (European Commission) , European Commission (European Communities)
- Subject: activity report , corporate social responsibility , disclosure of information , environmental impact , European standard , large business , small and medium-sized enterprises , standard , sustainable development , trade information
- CELEX : 52025SC0080
- IMMC : SWD(2025)80 final
- COMNAT : SWD_2025_0080_FIN
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