Sustainability and due diligence: MEPs fast-track vote on postponed application

Having voted to use the urgent procedure, Parliament will decide on Thursday whether to delay application of the new sustainability reporting and due diligence requirements.
With 427 votes for, 221 against and 14 abstentions, Parliament voted on Tuesday to fast-track its work on the stop-the-clock proposal to postpone the application of social and environmental reporting and due diligence measures.

Under the proposal to be put to a vote on Thursday, application of social and environmental reporting would be postponed by two years for the second and third waves of companies within its remit.

As part of the same vote, MEPs will decide whether to delay transposition and application of due diligence measures for one year for the largest companies.

Next steps

The Council of the EU, which brings together member states’ ministers, endorsed the Commission proposal on delayed application without changes. If MEPs endorse that text on Thursday, the draft rules would only need formal approval by the Council to enter into force.

Background

On 26 February 2025, the European Commission presented the “Omnibus I” simplification package. It comprises, among other files, a directive delaying application of due diligence and sustainability reporting rules, on which MEPs will vote on Thursday, and another directive changing the scope and content of both the due diligence rules and the sustainability reporting requirements. Work on the second of the two directives will now start in Parliament’s Legal Affairs Committee.