Emtract Ingest

Overview

Jurisdiction: European Union
Topic: -
Instrument type: Directive
Reference number: 2025/794
Valid from: 2025-04-17
Valid to: 2025-04-17
Modified date: 2025-04-16
Listed at: Unlisted draft
Withdrawn at: -
Description: Amends Directives (EU) 2022/2464 and (EU) 2024/1760 to postpone certain application and transposition dates for corporate sustainability reporting and due diligence requirements.

Source URL	Crawler	Publish date
https://publications.europa.eu/resource/celex/32025L0794	EUR-Lex Crawl	2025-04-14

	Type	Status	Started at	Finished at
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Attributes only this regulation asks about — criteria no general attribute expresses. A company answers each once.

This regulation asks no questions of its own — every condition uses a general attribute.

No obligations.

No measures.

No penalties.

No milestones.

	Type	Regulation
	Amends	Corporate Sustainability Reporting Directive
	Source reference: Article 1 Source excerpt: Article 5(2) of Directive (EU) 2022/2464 is amended as follows:
	Amends	Corporate Sustainability Due Diligence Directive
	Source reference: Article 2 Source excerpt: In Article 37(1) of Directive (EU) 2024/1760, the first and second subparagraphs are replaced by the following: