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2023/0368(COD)

Company law: time limits for the adoption of sustainability reporting standards for certain sectors and for certain third-country undertakings

Basic information

2023/0368(COD)

COD - Ordinary legislative procedure (ex-codecision procedure)

Decision

Amending Directive 2013/34 2011/0308(COD)

Subject

2.50.10 Financial supervision
3.45 Enterprise policy, inter-company cooperation
3.45.01 Company law
3.45.02 Small and medium-sized enterprises (SME), craft industries
3.45.03 Financial management of undertakings, business loans, accounting
3.45.08 Business environment, reduction of the administrative burdens

Status

Procedure completed

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

Key players

Key events

Date Event Reference Summary
17/10/2023 Legislative proposal published COM(2023)0596
20/11/2023 Committee referral announced in Parliament, 1st reading
24/01/2024 Vote in committee, 1st reading
24/01/2024 Committee decision to open interinstitutional negotiations with report adopted in committee
29/01/2024 Committee report tabled for plenary, 1st reading A9-0013/2024
05/02/2024 Committee decision to enter into interinstitutional negotiations announced in plenary (Rule 71)
07/02/2024 Committee decision to enter into interinstitutional negotiations confirmed by plenary (Rule 71)
11/03/2024 Approval in committee of the text agreed at 1st reading interinstitutional negotiations
10/04/2024 Decision by Parliament, 1st reading T9-0189/2024
10/04/2024 Results of vote in Parliament
29/04/2024 Act adopted by Council after Parliament's 1st reading
29/04/2024 Final act signed
08/05/2024 Final act published in Official Journal

Technical information

Procedure Information
Procedure reference 2023/0368(COD)
Procedure type COD - Ordinary legislative procedure (ex-codecision procedure)
Nature of procedure Legislation
Legislative instrument Decision
Amending Directive 2013/34 2011/0308(COD)
Legal basis Treaty on the Functioning of the EU TFEU 050-p1
Other legal basis Rules of Procedure EP 165
Mandatory consultation of other institutions European Economic and Social Committee
Stage reached in procedure Procedure completed
Committee dossier JURI/9/13506

Documentation gateway

  • Document type Committee Reference Date Summary
    Committee draft report PE757.140 04/12/2023
    Amendments tabled in committee PE757.854 15/12/2023
    Amendments tabled in committee PE757.858 18/12/2023
    Committee opinion ECON PE757.192 12/01/2024
    Committee report tabled for plenary, 1st reading/single reading A9-0013/2024 29/01/2024
    Text adopted by Parliament, 1st reading/single reading T9-0189/2024 10/04/2024
  • Document type Reference Date Summary
    Draft final act 00028/2024/LEX 29/04/2024
  • Document type Reference Date Summary
    Legislative proposal COM(2023)0596 17/10/2023
    Commission response to text adopted in plenary SP(2024)377 29/07/2024
  • Institution/body Document type Reference Date Summary
    ESC Economic and Social Committee: opinion, report CES5558/2023 13/12/2023

Transparency

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

  • Name Role Committee Date Interest representatives
    KARLESKIND Pierre Shadow rapporteur JURI 15/01/2024 Global Reporting Initiative
    TOUSSAINT Marie Shadow rapporteur JURI 12/01/2024 Frank Bold Society
    VOSS Axel Rapporteur JURI 11/01/2024 International Financial Reporting Standards (IFRS) Foundation
    DURAND Pascal Shadow rapporteur JURI 08/12/2023 Frank Bold Society
    HAUTALA Heidi Shadow rapporteur JURI 24/10/2023 Fair Trade
    TOUSSAINT Marie Shadow rapporteur JURI 16/10/2023 Frank Bold Society
    Notre Affaire à Tous
    Transport and Environment (European Federation for Transport and Environment)
    ETUI
    Eurosif
    TOUSSAINT Marie Shadow rapporteur JURI 19/07/2023 Eurosif

Final act