| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 265 · Recital 28 | 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 COD | Rejeté | 203 | 423 | 10 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 228=
287= · Recital 26 | 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 COD | Adopté | 360 | 277 | 4 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 286 · Recital 24 | 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 COD | Rejeté | 294 | 337 | 9 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 227=
285= · Recital 19 | 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 COD | Adopté | 364 | 269 | 7 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 260 · Recital 19 | 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 COD | Rejeté | 183 | 457 | 3 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 226=
284= · Recital 18 | 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 COD | Adopté | 363 | 276 | 6 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 259 · Recital 18 | 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 COD | Rejeté | 179 | 457 | 3 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 225=
283= · Recital 14 | 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 COD | Adopté | 365 | 271 | 7 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 352 · Recital 14 | 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 COD | Rejeté | 181 | 453 | 2 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 224=
282= · Recital 12 | 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 COD | Adopté | 364 | 266 | 7 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 223=
281= · Recital 9 | 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 COD | Adopté | 367 | 270 | 6 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 351 · Recital 9 | 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 COD | Rejeté | 186 | 441 | 3 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 222=
280= · Recital 7 | 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 COD | Adopté | 361 | 274 | 8 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 350 · Recital 7 | 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 COD | Rejeté | 181 | 444 | 2 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 221=
279= · Recital 5 | 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 COD | Adopté | 366 | 273 | 7 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 349 · Recital 5 | 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 COD | Rejeté | 179 | 450 | 3 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 394 · After recital 2 | 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 COD | Rejeté | 182 | 446 | 7 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 393 · Recital 2 | 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 COD | Rejeté | 183 | 445 | 11 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 254=
316CP2= · Article 4 – § 1 – point 13; Article 36 – paragraph 2 – point e | 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 COD | Adopté | 368 | 271 | 7 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 116,
117=
316CP1= · Article 4 – § 1 – point 13; Article 36 – paragraph 1 | 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 COD | Adopté | 536 | 100 | 9 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 219D · Article 4 – § 1 – point 13; Article 36 – paragraph 1 | 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 COD | Rejeté | 201 | 426 | 11 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 217D · Article 4 – § 1 – point 12 – point f; Article 29 – paragraph 7 | 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 COD | Rejeté | 210 | 423 | 4 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 215D · Article 4 – § 1 – point 12 – point e; Article 29 – paragraph 5 | 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 COD | Rejeté | 211 | 423 | 4 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 212D · Article 4 – § 1 – point 12 – point c; Article 29 – paragraph 3 – point d | 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 COD | Rejeté | 209 | 422 | 6 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 210D · Article 4 – § 1 – point 12 – point b; Article 29 – paragraph 2 | 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 COD | Rejeté | 209 | 425 | 4 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 208D · Article 4 – § 1 – point 12 – point a; Article 29 – paragraph 1 | 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 COD | Rejeté | 207 | 430 | 6 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 207D=
266D=
348D= · Article 4 – § 1 – point 12; Article 29 | 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 COD | Rejeté | 251 | 378 | 13 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 253=
315= · Article 4 – § 1 – point 11; Article 27 – paragraph 4 | 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 COD | Adopté | 361 | 280 | 6 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 115 · Article 4 – § 1 – point 11; Article 27 – paragraph 4 | 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 COD | Rejeté | 238 | 395 | 9 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 205D · Article 4 – § 1 – point 11; Article 27 – paragraph 4 | 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 COD | Rejeté | 94 | 532 | 12 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 252=
314= · Article 4 – § 1 – after point 10; Article 25 – paragraph 1 | 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 COD | Adopté | 364 | 270 | 8 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 251=
313= · Article 4 – § 1 – after point 10; Article 24 – paragraph 1 | 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 COD | Adopté | 364 | 270 | 8 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 311D= 398D= · Article 4 – § 1 – point 10 – introductory part; Article 22 | 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 COD | Adopté | 365 | 276 | 4 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 308 · Article 4 – § 1 – point 9; Article 19 – paragraph 3 | 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 COD | Rejeté | 114 | 522 | 10 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 201D · Article 4 – § 1 – point 9; Article 19 – paragraph 3 | 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 COD | Rejeté | 92 | 545 | 6 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 248=
310= · Article 4 – § 1 – after point 8; Article 19 – paragraph 2 – point b | 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 COD | Adopté | 361 | 273 | 9 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 390 · Article 4 – § 1 – point 8; Article 15 – second sentence | 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 COD | Rejeté | 184 | 460 | 3 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 199D · Article 4 – § 1 – point 8; Article 15 – second sentence | 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 COD | Rejeté | 92 | 542 | 7 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 274D · Article 4 – § 1 – point 7 – point b; Article 13 – paragraph 3 – points c and e | 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 COD | Rejeté | 198 | 430 | 14 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 196D · Article 4 – § 1 – point 7 – point b; Article 13 – paragraph 3 – points c and e | 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 COD | Rejeté | 202 | 428 | 13 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 194D=
273D= · Article 4 – § 1 – point 7 – point a; Article 13 – paragraph 3 – introductory part and point a | 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 COD | Rejeté | 210 | 421 | 17 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 104 · Article 4 – § 1 – point 6; Article 11 – paragraph 7 – § 6 | 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 COD | Adopté | 591 | 46 | 11 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 193D · Article 4 – § 1 – point 6; Article 11 – paragraph 7 – § 6 | 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 COD | Rejeté | 48 | 578 | 4 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 192D · Article 4 – § 1 – point 6; Article 11 – paragraph 7 – § 5 | 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 COD | Rejeté | 54 | 585 | 5 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 191D · Article 4 – § 1 – point 6; Article 11 – paragraph 7 – § 4 | 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 COD | Rejeté | 47 | 585 | 9 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 102 · Article 4 – § 1 – point 6; Article 11 – paragraph 7 – § 3 | 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 COD | Adopté | 414 | 215 | 8 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 190D · Article 4 – § 1 – point 6; Article 11 – paragraph 7 – § 3 | 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 COD | Rejeté | 46 | 585 | 8 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 189D · Article 4 – § 1 – point 6; Article 11 – paragraph 7 – § 2 | 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 COD | Rejeté | 50 | 583 | 9 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 188D=
388D= · Article 4 – § 1 – point 6; Article 11 – paragraph 7 – § 1 – point c | 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 COD | Rejeté | 229 | 407 | 5 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 99 · Article 4 – § 1 – point 6; Article 11 – paragraph 7 – § 1 – point b | 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 COD | Adopté | 581 | 49 | 13 |