Procedure

Certain corporate sustainability reporting and due diligence requirements (Omnibus I)

2025/0045(COD)·10th term·AFET / ECON / EMPL / ENVI / INTA / JURI·COD - Ordinary legislative procedure (ex-codecision procedure)·CompletedProcedure completed

Subjects: Company law · Small and medium-sized enterprises (SME), craft industries

Rapporteur (the Member appointed to lead Parliament's work on this text): WARBORN Jörgen (EPP)

Summary

This procedure on certain corporate sustainability reporting and due diligence requirements (Omnibus I) is an ordinary legislative procedure, meaning Parliament and the Council of the EU decide together and the result is binding EU law. It was handled by the Legal Affairs committee alongside Economic and Monetary Affairs, in the areas of company law and small and medium-sized enterprises. The tabled amendments respond to the Commission's simplification agenda by amending Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760, extending assurance-standard deadlines, narrowing sustainability statements toward undertakings with more than 10 000 employees, limiting value-chain to supply-chain reporting, and addressing the European Sustainability Reporting Standards. One committee proposed rejection of the proposal. It shares subjects such as company law with related files including "Company law: annual accounts of micro-entities".

Procedure timeline

Committee amendments tabled
21 May 2025 – 3 Jul 2025
Plenary vote — Rejected
13 Nov 2025 · On a motion to reject the proposal — amendment 120
Plenary vote — Adopted
13 Nov 2025 · On the Commission proposal (the draft law)
Plenary vote — Rejected
16 Dec 2025 · On a motion to reject the proposal — amendment 402
Plenary vote — Adopted
16 Dec 2025 · On the provisional agreement negotiated with the Council (the trilogue deal) — amendment 401
Procedure completed

2,520

Amendments

distinct, in window

184

Members

tabled at least one

Committee(s)

21 May 2025 – 3 Jul 2025

Dates

Plenary votes

141 roll-call votes

In plenary, Parliament usually votes in steps: first on amendments to the text (sometimes split into parts, so Members can accept one half of a sentence and reject the other), then on the text as a whole. The “main vote” is the one that adopts or rejects the text itself. Each vote below shows exactly which step it was. How voting works →

Where each group stood at the decisive votes

Group					Shift
EPP	For99%	For99%	For98%	For99%	consistent
S&D	Against88%	For89%	Against89%	For89%	Against → For
Renew	Against72%	For100%	For85%	For100%	Against → For
Greens/EFA	Against100%	Against100%	Against100%	Against100%	consistent
ECR	For100%	For100%	For99%	For97%	consistent
The Left	Against100%	Against100%	Against100%	Against100%	consistent
Patriots	For100%	For100%	For100%	For100%	consistent
ESN	For100%	For100%	For100%	For100%	consistent
Non-attached	Abstained44%	For64%	Abstained39%	For50%	Abstained → For

Milestones are the votes that adopt or reject text (not every amendment vote) — the percentage is the share of the group’s Members behind that position. Positions are shown on the text itself: on a rejection motion, a vote for rejection counts as against the text. Click a column heading to open the vote below.

Show the 27 earlier votes
1. 13 Nov 2025Rejected
  On amendment 212S — sub-point c — point 12 — article 4 — subparagraph 1
  Official label: Article 4 - alinéa 1 - point 12 - sous-point c; Article 29 - paragraphe 3 - point d - Am 212S · what was voted ↗
  209 for422 against6 abstentions82 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
2. 13 Nov 2025Rejected
  On amendment 215S — sub-point e — point 12 — article 4 — subparagraph 1
  Official label: Article 4 - alinéa 1 - point 12 - sous-point e; Article 29 - paragraphe 5 - Am 215S · what was voted ↗
  211 for423 against4 abstentions81 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
3. 13 Nov 2025Rejected
  On amendment 217S — sub-point f — point 12 — article 4 — subparagraph 1
  Official label: Article 4 - alinéa 1 - point 12 - sous-point f; Article 29 - paragraphe 7 - Am 217S · what was voted ↗
  210 for423 against4 abstentions82 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
4. 13 Nov 2025Rejected
  On amendment 219S — point 13 — article 4 — subparagraph 1
  Official label: Article 4 - alinéa 1 - point 13; Article 36 - paragraphe 1 - Am 219S · what was voted ↗
  201 for426 against11 abstentions81 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
5. 13 Nov 2025Adopted
  On amendment 116 — point 13 — article 4 — subparagraph 1
  Official label: Article 4 - alinéa 1 - point 13; Article 36 - paragraphe 1 - Am 116, 117= 316PC1= · what was voted ↗
  536 for100 against9 abstentions74 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
6. 13 Nov 2025Adopted
  On amendment 254 — point 13 — article 4 — subparagraph 1
  Official label: Article 4 - alinéa 1 - point 13; Article 36 - paragraphe 2 - point e - Am 254= 316PC2= · what was voted ↗
  368 for271 against7 abstentions73 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
7. 13 Nov 2025Rejected
  On amendment 393 — recital 2
  Official label: Considérant 2 - Am 393 · what was voted ↗
  183 for445 against11 abstentions80 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
8. 13 Nov 2025Rejected
  On amendment 394 — text to be inserted after recital 2
  Official label: Après le considérant 2 - Am 394 · what was voted ↗
  182 for446 against7 abstentions84 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
9. 13 Nov 2025Rejected
  On amendment 349 — recital 5
  Official label: Considérant 5 - Am 349 · what was voted ↗
  179 for450 against3 abstentions87 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
10. 13 Nov 2025Adopted
  On amendment 221 — recital 5
  Official label: Considérant 5 - Am 221= 279= · what was voted ↗
  366 for273 against7 abstentions73 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
11. 13 Nov 2025Rejected
  On amendment 350 — recital 7
  Official label: Considérant 7 - Am 350 · what was voted ↗
  181 for444 against2 abstentions92 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
12. 13 Nov 2025Adopted
  On amendment 222 — recital 7
  Official label: Considérant 7 - Am 222= 280= · what was voted ↗
  361 for274 against8 abstentions76 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
13. 13 Nov 2025Rejected
  On amendment 351 — recital 9
  Official label: Considérant 9 - Am 351 · what was voted ↗
  186 for441 against3 abstentions89 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
14. 13 Nov 2025Adopted
  On amendment 223 — recital 9
  Official label: Considérant 9 - Am 223= 281= · what was voted ↗
  367 for270 against6 abstentions76 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
15. 13 Nov 2025Adopted
  On amendment 224 — recital 12
  Official label: Considérant 12 - Am 224= 282= · what was voted ↗
  364 for266 against7 abstentions82 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
16. 13 Nov 2025Rejected
  On amendment 352 — recital 14
  Official label: Considérant 14 - Am 352 · what was voted ↗
  181 for453 against2 abstentions83 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
17. 13 Nov 2025Adopted
  On amendment 225 — recital 14
  Official label: Considérant 14 - Am 225= 283= · what was voted ↗
  365 for271 against7 abstentions76 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
18. 13 Nov 2025Rejected
  On amendment 259 — recital 18
  Official label: Considérant 18 - Am 259 · what was voted ↗
  179 for457 against3 abstentions80 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
19. 13 Nov 2025Adopted
  On amendment 226 — recital 18
  Official label: Considérant 18 - Am 226= 284= · what was voted ↗
  363 for276 against6 abstentions74 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
20. 13 Nov 2025Rejected
  On amendment 260 — recital 19
  Official label: Considérant 19 - Am 260 · what was voted ↗
  183 for457 against3 abstentions76 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
21. 13 Nov 2025Adopted
  On amendment 227 — recital 19
  Official label: Considérant 19 - Am 227= 285= · what was voted ↗
  364 for269 against7 abstentions79 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
22. 13 Nov 2025Rejected
  On amendment 286 — recital 24
  Official label: Considérant 24 - Am 286 · what was voted ↗
  294 for337 against9 abstentions79 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
23. 13 Nov 2025Adopted
  On amendment 228 — recital 26
  Official label: Considérant 26 - Am 228= 287= · what was voted ↗
  360 for277 against4 abstentions78 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
24. 13 Nov 2025Rejected
  On amendment 265 — recital 28
  Official label: Considérant 28 - Am 265 · what was voted ↗
  203 for423 against10 abstentions83 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
25. 13 Nov 2025Adopted
  On a procedural vote to send the text back to committee, under Parliament's rules
  Official label: Demande de renvoi (article 60, paragraphe 4, du règlement) · what was voted ↗
  426 for202 against8 abstentions83 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
26. 13 Nov 2025Main voteAdopted
  On the Commission proposal (the draft law)
  Official label: Proposition de la Commission · what was voted ↗
  382 for249 against13 abstentions75 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
27. 13 Nov 2025Main voteRejected
  On a motion to reject the proposal — amendment 120
  Official label: Proposition de rejet - Am 120 · what was voted ↗
  105 for529 against5 abstentions80 did not vote
  For
  Against
  Abst.
  Click a group to see each Member’s position.
16 Dec 2025Rejected
On a procedural request to put the amendments to a vote
Official label: Demande de procéder au vote sur les amendements · what was voted ↗
224 for431 against4 abstentions60 did not vote
For
Against
Abst.
Click a group to see each Member’s position.
16 Dec 2025Main voteAdopted
On the provisional agreement negotiated with the Council (the trilogue deal) — amendment 401
Official label: Accord provisoire - Am 401 · what was voted ↗
428 for218 against17 abstentions56 did not vote
For
Against
Abst.
Click a group to see each Member’s position.
16 Dec 2025Main voteRejected
On a motion to reject the proposal — amendment 402
Official label: Proposition de rejet - Am 402 · what was voted ↗
117 for540 against4 abstentions58 did not vote
For
Against
Abst.
Click a group to see each Member’s position.

Showing the 30 most relevant of 141 recorded votes — the full list ships with the data files. · Vote data: HowTheyVote.eu (ODbL, attribution) / European Parliament · roll-call votes only