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
Joint Declaration 2022

Status

Procedure completed

 

Please go to Documentation gateway for any follow-up documents.: Please go to Documentation gateway for any follow-up documents. 
Key players  
Key events  
21/04/2021
Legislative proposal published
COM(2021)0189 Eur-Lex link
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
Results of vote in Parliament
10/11/2022
Decision by Parliament, 1st reading
T9-0380/2022
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 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; Rules of Procedure EP 57_o
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  
  • European Parliament 
    Committee draft report
       
    PE700.458  
    16/11/2021
    EP
     
    Amendments tabled in committee
       
    PE703.020  
    14/12/2021
    EP
     
    Amendments tabled in committee
       
    PE703.023  
    14/12/2021
    EP
     
    Committee opinion
    AFET  
    PE700.537  
    14/02/2022
    EP
     
    Committee opinion
    FEMM  
    PE700.408  
    22/02/2022
    EP
     
    Committee opinion
    ECON  
    PE700.636  
    28/02/2022
    EP
     
    Specific opinion
    ITRE  
    PE719.835  
    03/03/2022
    EP
     
    Committee opinion
    ENVI  
    PE699.184  
    04/03/2022
    EP
     
    Committee opinion
    DEVE  
    PE700.718  
    04/03/2022
    EP
     
    Committee opinion
    EMPL  
    PE699.174  
    18/03/2022
    EP
     
    Committee report tabled for plenary, 1st reading/single reading
       
    A9-0059/2022  
    22/03/2022
    EP
    Text adopted by Parliament, 1st reading/single reading
       
    T9-0380/2022  
    10/11/2022
    EP
  • Council of the EU 
    Draft final act
     
    00035/2022/LEX
    14/12/2022
    CSL
     
  • 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
     
    Commission response to text adopted in plenary
     
    SP(2022)688  
    17/01/2023
    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
     
    Amendments tabled in committee
       
    PE703.020  
    14/12/2021
    EP
     
    Amendments tabled in committee
       
    PE703.023  
    14/12/2021
    EP
     
    Committee opinion
    AFET  
    PE700.537  
    14/02/2022
    EP
     
    Committee opinion
    FEMM  
    PE700.408  
    22/02/2022
    EP
     
    Committee opinion
    ECON  
    PE700.636  
    28/02/2022
    EP
     
    Specific opinion
    ITRE  
    PE719.835  
    03/03/2022
    EP
     
    Committee opinion
    ENVI  
    PE699.184  
    04/03/2022
    EP
     
    Committee opinion
    DEVE  
    PE700.718  
    04/03/2022
    EP
     
    Committee opinion
    EMPL  
    PE699.174  
    18/03/2022
    EP
     
    Committee report tabled for plenary, 1st reading/single reading
       
    A9-0059/2022  
    22/03/2022
    EP
    Text adopted by Parliament, 1st reading/single reading
       
    T9-0380/2022  
    10/11/2022
    EP
    Draft final act
       
    00035/2022/LEX
    14/12/2022
    CSL
     
    Commission response to text adopted in plenary
       
    SP(2022)688  
    17/01/2023
    EC
     
    Contribution
    DE_BUNDESRAT
    COM(2021)0189  
    08/11/2021
    NP
     
Final act  
Transparency  
Meetings with interest representatives published in line with the Rules of Procedure
  • Rapporteurs, Shadow Rapporteurs and Committee Chairs 
    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
    Direction générale du Trésor - Ministère de l'Economie, des Finances et de la Souveraineté industrielle et numérique (FR)
    DURAND Pascal
    Rapporteur
    JURI  
    14/09/2023
    PANASONIC EUROPE BV
    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
  • Other Members 
    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