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 050; Treaty on the Functioning of the EU TFEU 114
Mandatory consultation of other institutions
Stage reached in procedure
Awaiting committee decision
Committee dossier
JURI/9/05887
Documentation gateway  
  • European Commission 
    Legislative proposal
     
    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
     
  • All 
    Legislative proposal
       
    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