European Economic and Social Committee 26 March 2025, Opinion of the European Economic and Social Committee – 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 are to apply certain corporate sustainability reporting and due diligence requirements

Official Journal of the European Union EN C series C/2025/2966 16.6.2025 Opinion of the European Economic and Social Committee 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 are to apply certain corporate sustainability reporting and due diligence requirements (COM(2025) 80