Council of the European Union and European Parliament 14 April 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)

Also known as

Directive (EU) 2025/794 of the European Parliament and of the Council of 14 April 2025 amends Directives (EU) 2022/2464 and (EU) 2024/1760 to postpone certain corporate sustainability reporting and due diligence application dates, with the sustainability reporting requirements under Directive (EU) 2022/2464 for the second and third waves of undertakings deferred by two years (to financial years starting on or after 1 January 2027 and 1 January 2028, respectively). Directive (EU) 2024/1760 is amended to extend the Member State transposition deadline to 26 July 2027 and to shift the first application date for the largest in-scope companies to 26 July 2028, with the reporting obligation under Article 16 applying from financial years starting on or after 1 January 2029 for those companies and 1 January 2030 for all remaining in-scope companies. Member States are required to transpose this amending Directive into national law by 31 December 2025, and the Directive entered into force on 17 April 2025, the day following its publication in the Official Journal of the European Union.AI