| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 187D · 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 | Rejeté | 51 | 582 | 6 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 186D
387D · Article 4 – § 1 – point 6; Article 11 – paragraph 7 – § 1 – 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 | 223 | 416 | 4 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 247=
307= · Article 4 – § 1 – point 6; Article 11 – paragraph 7 – § 1 – introductory part | 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 | 279 | 3 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 185D · Article 4 – § 1 – point 6; Article 11 – paragraph 7 – § 1 – introductory part | 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 | 96 | 541 | 5 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 184D · Article 4 – § 1 – point 5; Article 10 – paragraph 6 – § 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 | 99 | 533 | 9 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 183D · Article 4 – § 1 – point 5; Article 10 – paragraph 6 – § 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 | 99 | 535 | 9 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 97 · Article 4 – § 1 – point 5; Article 10 – paragraph 6 – § 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 | 413 | 220 | 5 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 182D · Article 4 – § 1 – point 5; Article 10 – paragraph 6 – § 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 | 43 | 591 | 10 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 96 · Article 4 – § 1 – point 5; Article 10 – paragraph 6 – § 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 | 464 | 172 | 6 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 181D · Article 4 – § 1 – point 5; Article 10 – paragraph 6 – § 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 | 50 | 589 | 3 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 180D · Article 4 – § 1 – point 5; Article 10 – paragraph 6 – § 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 | 48 | 593 | 5 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 94 · Article 4 – § 1 – point 5; Article 10 – paragraph 6 – § 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 | Adopté | 536 | 100 | 8 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 179D=
385D= · Article 4 – § 1 – point 5; Article 10 – paragraph 6 – § 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 | 222 | 415 | 6 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 178D=
384D= · Article 4 – § 1 – point 5; Article 10 – paragraph 6 – § 1 – 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 | 225 | 412 | 7 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 246=
306= · Article 4 – § 1 – point 5; Article 10 – paragraph 6 – § 1 – introductory part | 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 | 282 | 4 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 177D · Article 4 – § 1 – point 5; Article 10 – paragraph 6 – § 1 – introductory part | 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 | 95 | 543 | 3 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 176D · Article 4 – § 1 – point 5; Article 10 – paragraph 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 | 94 | 545 | 4 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 383 · Article 4 – § 1 – after point 4; Article 10 – 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 | Rejeté | 193 | 451 | 2 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 92 · Article 4 – § 1 – point 4 – point d; Article 8 – 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 | Adopté | 573 | 57 | 11 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 175D · Article 4 – § 1 – point 4 – point d; Article 8 – 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 | 62 | 578 | 4 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 91 · Article 4 – § 1 – point 4 – point c; Article 8 – 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 | 577 | 57 | 3 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 380 · Article 4 – § 1 – point 4 – point c; Article 8 – 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 | 184 | 455 | 2 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 174D · Article 4 – § 1 – point 4 – point c; Article 8 – 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 | 65 | 568 | 4 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 173 · Article 4 – § 1 – point 4 – point b; Article 8 – paragraph 2a | 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 | 162 | 474 | 10 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 89D · Article 4 – § 1 – point 4 – point b; Article 8 – paragraph 2a | 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 | 572 | 52 | 13 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 88 · Article 4 – § 1 – point 4 – point a; Article 8 – 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 | Adopté | 585 | 44 | 16 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 305 · Article 4 – § 1 – after point 3; Article 6 – 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 | 358 | 277 | 7 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 86D · Article 4 – § 1 – point 3; Article 4 – 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 | Adopté | 271 | 264 | 106 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 169D · Article 4 – § 1 – point 3; Article 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 | 96 | 493 | 15 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 270 · Article 4 – paragraph 1 – point 2; Article 3 – paragraph 1 – point n | 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 | 190 | 442 | 14 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 82 · Article 4 – § 1 – point 2; Article 3 – paragraph 1 – point n | 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 | 248 | 378 | 11 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 81 · Article 4 – § 1 – point 2; Article 3 – paragraph 1 – point n | 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 | 412 | 219 | 12 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 376 · Article 4 – § 1 – point 2; Article 3 – paragraph 1 – point n | 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 | 188 | 446 | 2 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 167D · Article 4 – § 1 – point 2; Article 3 – paragraph 1 – point n | 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 | 200 | 418 | 20 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 378 · Article 4 – § 1 – after point 2; Article 3 – paragraph 1 – point g | 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 | 451 | 5 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 377 · Article 4 – § 1 – after point 2; Article 3 – paragraph 1 – point f | 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 | 187 | 456 | 2 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 304 · Article 4 – § 1 – after point 1; Article 2 – paragraph 1 – 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 | Adopté | 360 | 282 | 6 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 397=
302= · Article 4 – § 1 – point 1; Article 1 – paragraph 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 | Adopté | 365 | 277 | 5 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 165D · Article 4 – § 1 – point 1; Article 1 – paragraph 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 | 210 | 418 | 17 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 118 · Repeal of Directive (EU) 2024/1760 | 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 | 254 | 381 | 8 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 90 · Repeal of Directive (EU) 2024/1760 | 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 | 45 | 4 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 83 · Repeal of Directive (EU) 2024/1760 | 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 | 582 | 50 | 5 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 392, 395, 396 · Repeal of Directive (EU) 2024/1760 | 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 | 191 | 446 | 2 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 241=
301= · Article 3 – § 1 – point 2 – point b – point ii; Article 5 – paragraph 2 – § 3 – point b – point ii | 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 | 273 | 7 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 375 · Article 3 – § 1 – point 2 – point b – point ii; Article 5 – paragraph 2 – § 3 – point b – point ii | 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 | 3 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 264 · Article 3 – § 1 – point 2 – point b – point ii; Article 5 – paragraph 2 – § 3 – point b – point ii | 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 | 461 | 3 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 240=
300= · Article 3 – § 1 – point 2 – point b – point i; Article 5 – paragraph 2 – § 3 – point b – point i | 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 | 276 | 6 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 374 · Article 3 – § 1 – point 2 – point b – point i; Article 5 – paragraph 2 – § 3 – point b – point i | 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 | 453 | 3 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 263 · Article 3 – § 1 – point 2 – point b – point i; Article 5 – paragraph 2 – § 3 – point b – point i | 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 | 459 | 2 |
| 13/11/2025 | Certain corporate sustainability reporting and due diligence requirements amendement 239=
299= · Article 3 – § 1 – point 1 – point b – point ii; Article 5 – paragraph 2 – point b – point ii | 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 | 362 | 276 | 7 |