Document reference

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

Awaiting Council's 1st reading position

 

Key players  
Key events  
17/10/2023
Legislative proposal published
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
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
Technical information  
Procedure reference
2023/0368(COD)
Procedure type
COD - Ordinary legislative procedure (ex-codecision procedure)
Procedure subtype
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 159
Mandatory consultation of other institutions
Stage reached in procedure
Awaiting Council's 1st reading position
Committee dossier
JURI/9/13506
Documentation gateway  
Transparency  
Meetings with interest representatives published in line with the Rules of Procedure
  • Rapporteurs, Shadow Rapporteurs and Committee Chairs 
    Shadow rapporteur
    JURI  
    15/01/2024
    Global Reporting Initiative
    Shadow rapporteur
    JURI  
    12/01/2024
    Frank Bold Society
    Rapporteur
    JURI  
    11/01/2024
    International Financial Reporting Standards (IFRS) Foundation
    Shadow rapporteur
    JURI  
    08/12/2023
    Frank Bold Society
    Shadow rapporteur
    JURI  
    24/10/2023
    Fair Trade
    Shadow rapporteur
    JURI  
    16/10/2023
    Frank Bold Society
    Notre Affaire à Tous
    Transport and Environment (European Federation for Transport and Environment)
    ETUI
    Eurosif
    Shadow rapporteur
    JURI  
    19/07/2023
    Eurosif