Recital 2

Directive (EU) 2025/794 of the European Parliament and of the Council of 14 April 2025 amending Directives (EU) 2022/2464 and (EU) 2024/1760 as regards the dates from which Member States are to apply certain corporate sustainability reporting and due diligence requirements (Text with EEA relevance) · European Union

(2) In the context of the Commission’s commitment to reducing reporting burdens and to enhancing competitiveness, it is necessary to introduce targeted amendments to Directives (EU) 2022/2464 (3) and (EU) 2024/1760 (4) of the European Parliament and of the Council in order to achieve those objectives, whilst maintaining the policy objectives of the Green Deal as set out in the Commission’s communication of 11 December 2019 entitled ‘The European Green Deal’ and the Sustainable Finance Action Plan as set out in the Commission’s communication of 8 March 2018 entitled ‘Action Plan: Financing Sustainable Growth’.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.