32025L0794DIRadopted 2025-04-14

Directive (EU) 2025/794 of the European Parliament and of the Council

5 articles10 recitalsOfficial text on EUR-Lex →Legislative file 2025/0044(COD) →

Articles

Recitals

Recital (1)In its communication of 11 February 2025 entitled A simpler and faster Europe: Communication on implementation and simplification, the…
Recital (2)In the context of the Commission’s commitment to reducing reporting burdens and to enhancing competitiveness, it is necessary to introduce…
Recital (3)Directive (EU) 2022/2464 specifies the dates from which Member States are to apply the sustainability reporting requirements set out in…
Recital (4)Directive (EU) 2022/2464 specifies the dates from which Member States are to apply the sustainability reporting requirements set out in…
Recital (5)The date from which Member States are to apply Directive (EU) 2024/1760 should be postponed by one year for the first set of companies that…
Recital (6)Moreover, in the light of a parallel legislative proposal which aims to simplify the sustainability framework and reduce the burden on…
Recital (7)Since the objectives of this Directive cannot be sufficiently achieved by the Member States but can rather, by reason of the scale or…
Recital (8)Directives (EU) 2022/2464 and (EU) 2024/1760 should therefore be amended accordingly. Since the amendment to Directive (EU) 2024/1760…
Recital (9)In view of the urgency of the matter and to provide legal certainty as soon as possible, it is considered to be appropriate to invoke the…
Recital (10)For reasons of urgency and to provide legal certainty as soon as possible, this Directive should enter into force on the day following that…

Text as published in the Official Journal; for the authentic version, see EUR-Lex.