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ABOUT

The European Economic and Social Committee (EESC) is the voice of organised civil society in Europe.

Find out more about its role and structure at http://www.eesc.europa.eu/en/about
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OUR WORK

The EESC issues between 160 and 190 opinions and information reports a year.

It also organises several annual initiatives and events with a focus on civil society and citizens’ participation such as the Civil Society Prize, the Civil Society Days, the Your Europe, Your Say youth plenary and the ECI Day.

Find the latest EESC opinions and publications at http://www.eesc.europa.eu/en/our-work/opinions-information-reports/opinions and http://www.eesc.europa.eu/en/our-work/publications-other-work/publications respectively.
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POLICIES

The EESC is active in a wide range of areas, from social affairs to economy, energy and sustainability.

Learn more about our policy areas and policy highlights at http://www.eesc.europa.eu/en/policies
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AGENDA

The EESC holds nine plenary sessions per year. It also organises many conferences, public hearings and high-level debates related to its work.

Find out more about our upcoming events at http://www.eesc.europa.eu/en/agenda/our-events/upcoming-events
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NEWS & MEDIA

Here you can find news and information about the EESC'swork, including its social media accounts, the EESC Info newsletter, photo galleries and videos.

Read the latest EESC news http://www.eesc.europa.eu/en/news-media/news and press releases http://www.eesc.europa.eu/en/news-media/press-releases
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MEMBERS & GROUPS

The EESC brings together representatives from all areas of organised civil society, who give their independent advice on EU policies and legislation. The EESC's326 Members are organised into three groups: Employers, Workers and Various Interests.

Find out more about our Members and groups at http://www.eesc.europa.eu/en/members-groups
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SECTIONS & OTHER BODIES

The EESC has six sections, specialising in concrete topics of relevance to the citizens of the European Union, ranging from social to economic affairs, energy, environment, external relations or the internal market.

Find out more at http://www.eesc.europa.eu/en/sections-other-bodies
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Opinions Information Reports
Opinions
Application and Reporting Deadlines/CSRD and CSDDD
Current: Application and reporting deadlines/CSRD and CSDDD

Application and reporting deadlines/CSRD and CSDDD - Timeline

Timeline
Interinstitutional Timeline

Tuairimí a glacadh on 26/03/2025 - Bureau decision date: 25/03/2025

Reference

INT/1090-EESC-2025-00963-00-00-AC-TRA

Opinion Type

Mandatory

Commission References

COM(2025) 80 final 2025/0044 COD

Official Journal

OJ , 16.6.2025, p.

Plenary session number

595

Mar 26, 2025 - Mar 27, 2025
Download — Tuairim ó CESE: Application and reporting deadlines/CSRD and CSDDD

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26Mar2025

Spriocdhátaí cur chun feidhme agus tuairiscithe na Treorach maidir le Tuairisciú Inbhuanaitheachta Corparáideach agus na Treorach maidir le Dícheall Cuí i dtaca le hInbhuanaitheacht Chorparáideach

Type:
Committee opinion (AC)

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Spriocdhátaí cur chun feidhme agus tuairiscithe na Treorach maidir le Tuairisciú Inbhuanaitheachta Corparáideach agus na Treorach maidir le Dícheall Cuí i dtaca le hInbhuanaitheacht Chorparáideach
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18Mar2025

Spriocdhátaí cur chun feidhme agus tuairiscithe na Treorach maidir le Tuairisciú Inbhuanaitheachta Corparáideach agus na Treorach maidir le Dícheall Cuí i dtaca le hInbhuanaitheacht Chorparáideach

Type:
Committee opinion (PAC)

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Spriocdhátaí cur chun feidhme agus tuairiscithe na Treorach maidir le Tuairisciú Inbhuanaitheachta Corparáideach agus na Treorach maidir le Dícheall Cuí i dtaca le hInbhuanaitheacht Chorparáideach
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Procedure 2025/0044/COD
COM (2025) 80: 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

Completed (Adopted act: 32025L0794)

Type: Ordinary legislative procedure (COD)

What is an Ordinary legislative procedure

Legal basis:

Commission: 12010E294-A294 ; 12010E050-A50 ; 12010E114-A114

EuroVoc thesaurus:

large business; trade information; standard
small and medium-sized enterprises; activity report; environmental impact; disclosure of information; sustainable development; corporate social responsibility

Directory code:

17.10.00.00 Law relating to undertakings / Company law

Type of the competence conferred on the EU:

Shared competence

More details on European Parliament - Legislative observatory website

For a detailed overview of the procedure, please visit the EU Law Tracker.
EU Law Tracker

Steps of procedure 2025/0044/COD

Reverse Order

/

Publication in the Official Journal

Date of publication

16/04/2025

CELEX number of the main document:

32025L0794

Signature

Signature by the President of the EP and by the President of the Council

14/04/2025

First reading

52025AP0064

03/04/2025

CELEX number of the main document:

52025AP0064

14/04/2025

Procedure:

Ordinary legislative procedure (COD)

Documents:

PE 6 2025 INIT
ST 7616 2025 INIT
ST 7779 2025 INIT
ST 8022 2025 INIT

Opinions

52025AB0010

08/05/2025

CELEX number of the main document:

52025AB0010

52025AE0963
EESC internal procedure

26/03/2025

Responsible body:

Section for the Single Market, Production and Consumption

Procedure:

Ordinary legislative procedure (COD)

Plenary session:

595

Plenary date:

26/03/2025 - 27/03/2025

Documents:

EESC 2025-00963

CELEX number of the main document:

52025AE0963

Proposal

52025PC0080

27/02/2025

Leading person:

Maria Luís ALBUQUERQUE

Leading service:

Directorate-General for Financial Stability, Financial Services and Capital Markets Union

Joint leading person:

Valdis DOMBROVSKIS ; Michael McGRATH

Decision mode:

Oral procedure

Addressee for formal act:

European Parliament ; Council of the European Union ; National parliaments

Addressee for information:

European Committee of the Regions

Addressee for mandatory consultation:

European Economic and Social Committee

Legal basis:

12010E294-A294 ; 12010E050-A50 ; 12010E114-A114

Procedure:

Ordinary legislative procedure (COD)

Documents:

COM/2025/80/FINAL

CELEX number of the main document:

52025PC0080

Sidemenu - opinion

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Spriocdhátaí cur chun feidhme agus tuairiscithe na Treorach maidir le Tuairisciú Inbhuanaitheachta Corparáideach agus na Treorach maidir le Dícheall Cuí i dtaca le hInbhuanaitheacht Chorparáideach

Spriocdhátaí cur chun feidhme agus tuairiscithe na Treorach maidir le Tuairisciú Inbhuanaitheachta Corparáideach agus na Treorach maidir le Dícheall Cuí i dtaca le hInbhuanaitheacht Chorparáideach

Steps of procedure 2025/0044/COD

Publication in the Official Journal

Signature

First reading

Opinions

Proposal