Directive 2025/794 - Amendment of 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 - Main contents
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Directive (EU) 2025/794 of the European Parliament and of the Council of 14 April 2025 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| Legal instrument | Directive |
|---|---|
| Number legal act | Directive 2025/794 |
| Original proposal | COM(2025)80  |
| CELEX number i | 32025L0794 |
| Document | 14-04-2025; Date of signature |
|---|---|
| Signature | 14-04-2025 |
| Effect | 17-04-2025; Entry into force Date pub. +1 See Art 4 |
| End of validity | 31-12-9999 |
| Transposition | 31-12-2025; See Art 3.1 |
Official Journal of the European Union |
EN L series |
2025/794 |
16.4.2025 |
DIRECTIVE (EU) 2025/794 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
of 14 April 2025
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
(Text with EEA relevance)
THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union, and in particular Articles 50 and 114 thereof,
Having regard to the proposal from the European Commission,
After transmission of the draft legislative act to the national parliaments,
Having regard to the opinion of the European Economic and Social Committee (1),
Acting in accordance with the ordinary legislative procedure (2),
Whereas:
(1) |
In its communication of 11 February 2025 entitled ‘A simpler and faster Europe: Communication on implementation and simplification’, the Commission set out a vision for an implementation and simplification agenda that delivers fast and visible improvements for people and business on the ground. That requires more than an incremental approach and the Union is to take bold action to achieve that goal. The European Parliament, the Council, the Commission, the authorities of the Member States at all levels and stakeholders need to work together to streamline and simplify Union, national and regional rules and to implement policies more effectively. |
(2) |
In the context of the Commission’s commitment to reducing reporting burdens and to enhancing competitiveness, it is necessary to introduce targeted amendments to Directives (EU) 2022/2464 (3) and (EU) 2024/1760 (4) of the European Parliament and of the Council in order to achieve those objectives, whilst maintaining the policy objectives of the Green Deal as set out in the Commission’s communication of 11 December 2019 entitled ‘The European Green Deal’ and the Sustainable Finance Action Plan as set out in the Commission’s communication of 8 March 2018 entitled ‘Action Plan: Financing Sustainable Growth’. |
(3) |
Directive (EU) 2022/2464 specifies the dates from which Member States are to apply the sustainability reporting requirements set out in Directive 2013/34/EU of the European Parliament and of the Council (5), with different dates depending on the size of the undertaking concerned. Large undertakings that are public-interest entities with more than 500 employees on average during the financial year and public-interest entities that are parent undertakings of a large group with more than 500 employees on average on its balance sheet dates, on a consolidated basis, during the financial year are to report in 2025 for financial years beginning on or after 1 January 2024. Other large undertakings and other parent undertakings of a large group are to report in 2026 for financial years beginning on or after 1 January 2025. Small and medium-sized undertakings, except micro-undertakings, small and non-complex institutions, captive insurance undertakings and captive reinsurance undertakings are to report in 2027 for financial years beginning on or after 1 January 2026. Considering the ongoing Commission initiatives which aim to simplify certain existing sustainability reporting obligations and to reduce the related administrative burden on undertakings, and in order to provide for legal clarity and to avoid the undertakings currently required to report for financial years beginning on or after 1 January 2025 and on or after 1 January 2026 incurring unnecessary and avoidable costs, the sustainability reporting requirements for those undertakings should be postponed by two years. |
(4) |
Directive (EU) 2022/2464 specifies the dates from which Member States are to apply the sustainability reporting... |
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