Legislative Observatory
European Parliament
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2021/0104(COD)

Corporate Sustainability Reporting Directive

Basic information

2021/0104(COD)

COD - Ordinary legislative procedure (ex-codecision procedure)

Directive

Amending Directive 2004/109 2003/0045(COD)
Amending Directive 2006/43 2004/0065(COD)
Amending Directive 2013/34 2011/0308(COD)
Amending Regulation 2014/537 2011/0359(COD)

Subject

2.50.08 Financial services, financial reporting and auditing
2.50.10 Financial supervision
3.45.01 Company law
3.45.03 Financial management of undertakings, business loans, accounting
3.70.20 Sustainable development

Legislative priorities

Joint Declaration 2021
Joint Declaration 2022

Status

Procedure completed

Please go to Documentation gateway for any follow-up documents.

Key players

Key events

Date Event Reference Summary
21/04/2021 Legislative proposal published COM(2021)0189
23/06/2021 Committee referral announced in Parliament, 1st reading
16/12/2021 Referral to associated committees announced in Parliament
15/03/2022 Vote in committee, 1st reading
15/03/2022 Committee decision to open interinstitutional negotiations with report adopted in committee
22/03/2022 Committee report tabled for plenary, 1st reading A9-0059/2022
23/03/2022 Committee decision to enter into interinstitutional negotiations announced in plenary (Rule 71)
04/04/2022 Committee decision to enter into interinstitutional negotiations confirmed by plenary (Rule 71)
14/07/2022 Approval in committee of the text agreed at 1st reading interinstitutional negotiations
09/11/2022 Debate in Parliament
10/11/2022 Decision by Parliament, 1st reading T9-0380/2022
10/11/2022 Results of vote in Parliament
28/11/2022 Act adopted by Council after Parliament's 1st reading
14/12/2022 Final act signed
16/12/2022 Final act published in Official Journal

Technical information

Procedure Information
Procedure reference 2021/0104(COD)
Procedure type COD - Ordinary legislative procedure (ex-codecision procedure)
Nature of procedure Legislation
Legislative instrument Directive
Amending Directive 2004/109 2003/0045(COD)
Amending Directive 2006/43 2004/0065(COD)
Amending Directive 2013/34 2011/0308(COD)
Amending Regulation 2014/537 2011/0359(COD)
Legal basis Rules of Procedure EP 57_o Treaty on the Functioning of the EU TFEU 114 Treaty on the Functioning of the EU TFEU 050
Other legal basis Rules of Procedure EP 165
Mandatory consultation of other institutions European Central Bank
Stage reached in procedure Procedure completed
Committee dossier JURI/9/05887

Documentation gateway

  • Document type Committee Reference Date Summary
    Committee draft report PE700.458 16/11/2021
    Amendments tabled in committee PE702.955 10/12/2021
    Amendments tabled in committee PE700.731 13/12/2021
    Amendments tabled in committee PE702.994 13/12/2021
    Amendments tabled in committee PE703.020 14/12/2021
    Amendments tabled in committee PE703.023 14/12/2021
    Amendments tabled in committee PE703.045 16/12/2021
    Amendments tabled in committee PE702.983 21/12/2021
    Amendments tabled in committee PE704.541 18/01/2022
    Amendments tabled in committee PE703.265 18/01/2022
    Amendments tabled in committee PE703.189 18/01/2022
    Amendments tabled in committee PE704.588 24/01/2022
    Amendments tabled in committee PE704.531 24/01/2022
    Committee opinion AFET PE700.537 14/02/2022
    Committee opinion FEMM PE700.408 22/02/2022
    Committee opinion ECON PE700.636 28/02/2022
    Specific opinion ITRE PE719.835 03/03/2022
    Committee opinion ENVI PE699.184 04/03/2022
    Committee opinion DEVE PE700.718 04/03/2022
    Committee opinion EMPL PE699.174 18/03/2022
    Committee report tabled for plenary, 1st reading/single reading A9-0059/2022 22/03/2022
    Text adopted by Parliament, 1st reading/single reading T9-0380/2022 10/11/2022
  • Document type Reference Date Summary
    Draft final act 00035/2022/LEX 14/12/2022
  • Document type Reference Date Summary
    Legislative proposal COM(2021)0189 21/04/2021
    Document attached to the procedure SWD(2021)0151 22/04/2021
    Document attached to the procedure SWD(2021)0150 22/04/2021
    Document attached to the procedure SEC(2021)0164 22/04/2021
    Commission response to text adopted in plenary SP(2022)688 17/01/2023
  • Document type Parliament/Chamber Reference Date Summary
    Contribution DE_BUNDESRAT COM(2021)0189 08/11/2021
  • Institution/body Document type Reference Date Summary
    ECB European Central Bank: opinion, guideline, report N9-0082/2021 OJ C 446 03.11.2021, p. 0002 07/09/2021

Transparency

Meetings with interest representatives published in line with the Rules of Procedure

  • Name Role Committee Date Interest representatives
    DURAND Pascal Rapporteur JURI 15/11/2023 Datamaran
    DURAND Pascal Rapporteur JURI 09/10/2023 Impact Economy Foundation - CSRD.org
    DURAND Pascal Rapporteur JURI 06/10/2023 TIC Council
    DURAND Pascal Rapporteur JURI 14/09/2023 PANASONIC EUROPE BV
    DURAND Pascal Rapporteur JURI 14/09/2023 Direction générale du Trésor - Ministère de l'Economie, des Finances et de la Souveraineté industrielle et numérique (FR)
    DURAND Pascal Rapporteur JURI 29/08/2023 Datamaran
    TOUSSAINT Marie Shadow rapporteur JURI 24/05/2022 alliance for corporate transparency
    TOUSSAINT Marie Shadow rapporteur JURI 18/05/2022 Minderoo Foundation
    DURAND Pascal Rapporteur JURI 16/05/2022 Anti-Slavery International
    TOUSSAINT Marie Shadow rapporteur JURI 22/04/2022 German Confederation of Trade Unions
  • Name Date Interest representatives
    THALER Barbara 03/10/2023 Wirtschaftskammer Österreich
    THALER Barbara 29/09/2023 Aeoon Technologies GmbH
    MELCHIOR Karen 29/09/2022 American Chamber of Commerce to the European Union
    MELCHIOR Karen 07/06/2022 Rådet for Grøn Omstilling
    MELCHIOR Karen 02/02/2022 French Association of Chartered Accountants
    MELCHIOR Karen 26/01/2022 CSR Europe, The Business Network for Corporate Social Responsibility

Final act