Document reference

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

Status

Awaiting committee decision

 

Key players  
Key events  
23/06/2021
Committee referral announced in Parliament, 1st reading
Technical information  
Procedure reference
2021/0104(COD)
Procedure type
COD - Ordinary legislative procedure (ex-codecision procedure)
Procedure subtype
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
Treaty on the Functioning of the EU TFEU 114; Treaty on the Functioning of the EU TFEU 050
Mandatory consultation of other institutions
European Central Bank
Stage reached in procedure
Awaiting committee decision
Committee dossier
JURI/9/05887
Documentation gateway  
  • European Parliament 
    Committee draft report
       
    PE700.458  
    16/11/2021
    EP
     
  • European Commission 
    Legislative proposal
     
    COM(2021)0189   Eur-Lex link  
    21/04/2021
    EC
    Document attached to the procedure
     
    SEC(2021)0164
    22/04/2021
    EC
     
    Document attached to the procedure
     
    SWD(2021)0150 Eur-Lex link  
    22/04/2021
    EC
     
    Document attached to the procedure
     
    SWD(2021)0151 Eur-Lex link  
    22/04/2021
    EC
     
  • National parliaments 
    Contribution
    DE_BUNDESRAT
    COM(2021)0189  
    08/11/2021
    NP
     
  • Other institutions 
    European Central Bank: opinion, guideline, report
     
    N9-0082/2021
    OJ C 446 03.11.2021, p. 0002  
    07/09/2021
    ECB
     
  • All 
    Legislative proposal
       
    COM(2021)0189   Eur-Lex link  
    21/04/2021
    EC
    Document attached to the procedure
       
    SEC(2021)0164
    22/04/2021
    EC
     
    Document attached to the procedure
       
    SWD(2021)0150 Eur-Lex link  
    22/04/2021
    EC
     
    Document attached to the procedure
       
    SWD(2021)0151 Eur-Lex link  
    22/04/2021
    EC
     
    European Central Bank: opinion, guideline, report
       
    N9-0082/2021
    OJ C 446 03.11.2021, p. 0002  
    07/09/2021
    ECB
     
    Committee draft report
       
    PE700.458  
    16/11/2021
    EP
     
    Contribution
    DE_BUNDESRAT
    COM(2021)0189  
    08/11/2021
    NP