Vorschlag für eine Richtlinie des Europäischen Parlaments und des Rates zur Änderung der Richtlinien 2006/43/EG, 2013/34/EU, (EU) 2022/2464 und (EU) 2024/1760 im Hinblick auf bestimmte Anforderungen an die Nachhaltigkeitsberichterstattung und die Sorgfaltspflichten von Unternehmen (Text von Bedeutung für den EWR) (16179/EU XXVIII.GP)

Linkart	Link
COM Kommission	COM(2018) 097
COM Kommission	COM(2018) 97
COM Kommission	COM(2019) 640
COM Kommission	COM(2025) 30
COM Kommission	COM(2025) 47
COM Kommission	SWD(2025) 80
INT Interinstitutionelle Zahl	2025/0045 (COD)
ABL Amtsblatter	ABl. L 143 vom 29.5.2019, S. 1
ABL Amtsblatter	ABl. L 157 vom 9.6.2006, S. 87
ABL Amtsblatter	ABl. L 182 vom 29.6.2013, S. 19
ABL Amtsblatter	ABl. L 198 vom 22.6.2020, S. 13
ABL Amtsblatter	ABl. L 317 vom 9.12.2019, S. 1
ABL Amtsblatter	ABl. L 322 vom 16.12.2022, S. 15
ABL Amtsblatter	ABl. L 39 vom 31.12.2004, S. 38
RIL Richtlinien	(EU) 2022/2464
RIL Richtlinien	(EU) 2022/2464 Artikel 5 Absatz 2 der Richtlinie (EU) 2022/2464
RIL Richtlinien	(EU) 2022/2464 und (EU) 2024/1760
RIL Richtlinien	(EU) 2024/1760
RIL Richtlinien	(EU) 2024/1760 Die Richtlinie (EU) 2024/1760
RIL Richtlinien	2001/34/EG
RIL Richtlinien	2004/109/EG
RIL Richtlinien	2006/43/EG
RIL Richtlinien	2013/34/EU
RIL Richtlinien	78/660/EWG
RMI Ministerrat des Rates	Staats- und Regierungschefs
VER Verordnungen	1606/2002
VER Verordnungen	2004/109
VER Verordnungen	2006/43
VER Verordnungen	2013/34
VER Verordnungen	2018/81
VER Verordnungen	2019/1937
VER Verordnungen	2019/2088
VER Verordnungen	2019/81
VER Verordnungen	2020/85
VER Verordnungen	2021/1119

Datum	EU-Datenbanknr.	Dokument der EU-Vorlage	Sprache	Einstufung
26.02.2025	12844/EU XXVIII.GP	COM: COM(2025) 81 final PDF	englisch	PUBLIC	EU-Vorlage Richtlinienentwürfe 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 (Text with EEA relevance) Eingelangt am 27.02.2025, Europäische Kommission - Österr. Parlament

Interinstitutionelle Zahl Der Link führt zu den einzelnen Dokumenten dieses Vorhabens.	Link
2025/0045 COD	Legislative Observatory

Dok.Nr. Dokumenten der EU-Institutionen zugeordnete, fortlaufende Nummer mit Jahreszahl, um diese eindeutig zu identifizieren.	Betreff
COM: SWD(2025) 80	Commission Staff Working Document/Accompanying the documents 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 are to apply certain corporate sustainability reporting and due diligence requirements and specifying further steps (12845/EU XXVIII.GP)

Dok.Nr.

Betreff

COM: SWD(2025) 80

Commission Staff Working Document/Accompanying the documents 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 are to apply certain corporate sustainability reporting and due diligence requirements and specifying further steps (12845/EU XXVIII.GP)

Thema
Binnenmarkt und Wettbewerb
Wirtschaft, Währung & Finanzen

Datum	Dok.Nr. Dokumenten der EU-Institutionen zugeordnete, fortlaufende Nummer mit Jahreszahl, um diese eindeutig zu identifizieren.	Art	Betreff
01.04.2025	COM: D(2025) 4059	EUUS Übermittlungsschreiben	Übermittlungsschreiben/COM(2025) 81/Fristbeginn: 1. April 2025 (16366/EU XXVIII.GP)
26.02.2025	COM: SWD(2025) 80	EUB EU-Vorlage Berichte u. Beratungsergebnisse	Commission Staff Working Document/Accompanying the documents 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 are to apply certain corporate sustainability reporting and due diligence requirements and specifying further steps (12845/EU XXVIII.GP)
26.05.2025	RAT: 9379/25	EUST EU-Vorlage: Offizielles Ratsdokument	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 [doc.6596/25 - COM(2025) 81] Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulation (EU) 2023/956 as regards simplifying and strengthening the carbon border adjustment mechanism [doc. 6609/25 - COM(2025) 87] - Opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from the Italian Chamber of Deputies (21817/EU XXVIII.GP)
31.07.2025	RAT: 11981/25	EUST EU-Vorlage: Offizielles Ratsdokument	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 [6596/25 - COM(2025) 81] - Opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from the Irish Parliament (Houses of the Oireachtas) (30213/EU XXVIII.GP)
07.05.2025	RAT: 8646/25	EUST EU-Vorlage: Offizielles Ratsdokument	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 [doc. 6596/25 - COM(2025) 81] - Opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from the Czech Senate (19467/EU XXVIII.GP)
28.05.2025	RAT: 9538/25	EUST EU-Vorlage: Offizielles Ratsdokument	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 [doc.6596/25 -COM(2025)81] - Opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from the Spanish Parliament (Cortes Generales) (22227/EU XXVIII.GP)
26.05.2025	RAT: 9371/25	EUST EU-Vorlage: Offizielles Ratsdokument	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 [doc. 6595/25 - COM(2025) 80] 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 [doc. 6596/25 - COM(2025) 81] - Opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from the Italian Senate (21758/EU XXVIII.GP)
02.04.2025	RAT: CM 2281/25	EUCM EU-Vorlage: Kommunikationsdokument	Consultation of the European Economic and Social Committee by the Council on a 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 [ref. 2025/0045 (COD) - COM (2025) 81 final - 6596/25] (16422/EU XXVIII.GP)
14.05.2025	RAT: 8792/25	EUST EU-Vorlage: Offizielles Ratsdokument	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 - Opinion of the European Central Bank on proposals for amendments to corporate sustainability reporting and due diligence requirements (CON/2025/10) (20435/EU XXVIII.GP)
31.07.2025	RAT: 11981/25	EUST EU-Vorlage: Offizielles Ratsdokument	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 [6596/25 - COM(2025) 81] - Opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from the Irish Parliament (Houses of the Oireachtas) (30213/EU XXVIII.GP)
28.05.2025	RAT: 9538/25	EUST EU-Vorlage: Offizielles Ratsdokument	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 [doc.6596/25 -COM(2025)81] - Opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from the Spanish Parliament (Cortes Generales) (22227/EU XXVIII.GP)
07.05.2025	RAT: 8646/25	EUST EU-Vorlage: Offizielles Ratsdokument	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 [doc. 6596/25 - COM(2025) 81] - Opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from the Czech Senate (19467/EU XXVIII.GP)
26.05.2025	RAT: 9371/25	EUST EU-Vorlage: Offizielles Ratsdokument	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 [doc. 6595/25 - COM(2025) 80] 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 [doc. 6596/25 - COM(2025) 81] - Opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from the Italian Senate (21758/EU XXVIII.GP)
26.05.2025	RAT: 9379/25	EUST EU-Vorlage: Offizielles Ratsdokument	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 [doc.6596/25 - COM(2025) 81] Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulation (EU) 2023/956 as regards simplifying and strengthening the carbon border adjustment mechanism [doc. 6609/25 - COM(2025) 87] - Opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from the Italian Chamber of Deputies (21817/EU XXVIII.GP)

Datum	Dok.Nr. Dokumenten der EU-Institutionen zugeordnete, fortlaufende Nummer mit Jahreszahl, um diese eindeutig zu identifizieren.	Art	Betreff
21.06.2025	RAT: 10276/25	EUST EU-Vorlage: Offizielles Ratsdokument	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 - Mandate for negotiations with the European Parliament (25674/EU XXVIII.GP)
27.02.2025	RAT: 6596/25	EUST EU-Vorlage: Offizielles Ratsdokument	Vorschlag für eine RICHTLINIE DES EUROPÄISCHEN PARLAMENTS UND DES RATES zur Änderung der Richtlinien 2006/43/EG, 2013/34/EU, (EU) 2022/2464 und (EU) 2024/1760 im Hinblick auf bestimmte Anforderungen an die Nachhaltigkeitsberichterstattung und die Sorgfaltspflichten von Unternehmen (16157/EU XXVIII.GP)
14.05.2025	RAT: 8465/25	EUST EU-Vorlage: Offizielles Ratsdokument	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 - Presidency compromise text (20405/EU XXVIII.GP)
22.05.2025	RAT: 8855/25	EUST EU-Vorlage: Offizielles Ratsdokument	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 - Guidance for further work (21403/EU XXVIII.GP)

Dok.Nr. Dokumenten der EU-Institutionen zugeordnete, fortlaufende Nummer mit Jahreszahl, um diese eindeutig zu identifizieren.	Links
COM: COM(2025) 81	EUR-Lex IPEX

EU-V: Richtlinienentwürfe

EU-Vorlage Richtlinienentwürfe