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

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  
17/10/2023
Legislative proposal published
COM(2023)0596 Eur-Lex link
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
29/04/2024
Act adopted by Council after Parliament's 1st reading
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 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
European Economic and Social Committee
Stage reached in procedure
Procedure completed
Committee dossier
JURI/9/13506
Documentation gateway  
  • European Parliament 
    Committee draft report
       
    PE757.140  
    04/12/2023
    EP
     
    Amendments tabled in committee
       
    PE757.854  
    15/12/2023
    EP
     
    Committee opinion
    ECON  
    PE757.192  
    12/01/2024
    EP
     
    Committee report tabled for plenary, 1st reading/single reading
       
    A9-0013/2024  
    29/01/2024
    EP
    Text adopted by Parliament, 1st reading/single reading
       
    T9-0189/2024  
    10/04/2024
    EP
  • Council of the EU 
    Draft final act
     
    00028/2024/LEX
    29/04/2024
    CSL
     
  • European Commission 
    Legislative proposal
     
    COM(2023)0596   Eur-Lex link  
    17/10/2023
    EC
  • Other institutions 
    Economic and Social Committee: opinion, report
     
    CES5558/2023  
    13/12/2023
    ESC
     
  • All 
    Legislative proposal
       
    COM(2023)0596   Eur-Lex link  
    17/10/2023
    EC
    Committee draft report
       
    PE757.140  
    04/12/2023
    EP
     
    Economic and Social Committee: opinion, report
       
    CES5558/2023  
    13/12/2023
    ESC
     
    Amendments tabled in committee
       
    PE757.854  
    15/12/2023
    EP
     
    Committee opinion
    ECON  
    PE757.192  
    12/01/2024
    EP
     
    Committee report tabled for plenary, 1st reading/single reading
       
    A9-0013/2024  
    29/01/2024
    EP
    Text adopted by Parliament, 1st reading/single reading
       
    T9-0189/2024  
    10/04/2024
    EP
    Draft final act
       
    00028/2024/LEX
    29/04/2024
    CSL
     
Final act  
 Directive 2024/1306  
OJ OJ L 08.05.2024
 
Transparency  
Meetings with interest representatives published in line with the Rules of Procedure
  • Rapporteurs, Shadow Rapporteurs and Committee Chairs 
    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