Commission Staff Working Document. Document accompaniment

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 and 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 should implement certain corporate sustainability reporting and due diligence requirements and specify the following steps {COM(2025) 80} – {COM(2025) 81}. Brussels, 26.2.2025 SWD (2025) 80 final.