The European Parliament and the Council have approved Directive
(EU) 2025/794, published on 16 April 2025 in the Official Journal of the European Union.
European Union, amending the deadlines for the implementation of the
sustainability reporting and due diligence requirements
The requirements set out in Directives (EU) 2022/2464 and 2024/1760.
The publication of this Directive is part of the commitment
to reduce the administrative burden, improve the quality and efficiency of the
business competitiveness and simplify the regulatory framework, without renouncing to the
the key objectives of the European Green Pact.
Among the main measures adopted, the following stand out
two-year deferral of the reporting obligation for the first two years.
sustainability for companies with fewer than 500 employees. Large companies
companies and public interest entities that are parent companies of a public interest company.
large group with an average of more than 500 employees maintain their obligation of
to declare their sustainability reports as of January 1, 2024.
The deadlines relating to the Directive are also amended.
2024/1760 on sustainability due diligence. Companies that have
more than 3,000 employees on average and have generated a worldwide turnover of over
900 million in the most recent fiscal year prior to July 26
2028, they will have to comply with the provisions of this Directive as from 2028.
January 1, 2029. For the rest of the companies, the obligations
specific reporting requirements, as set out in Article 16 of the
The new directives will be activated as from 2029 or 2030, depending on the
characteristics of each company.
Due to the urgency of this modification, the Directive enters into force on
The new law will enter into force the day after its publication, reaffirming the commitment of the
European Union with a sustainable, orderly and realistic transition for the fabric of the European
European business.
