2011/0308(COD)

Annual Financial Statements Directive

Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings

Stage: In force, reached 19 Jul 2013
In force: In force since 19 Jul 2013 · CELEX 32013L0034
Transposition deadline: 20 Jul 2015
Procedure: Directive · Ordinary legislative procedure
Last activity: 2 Jul 2026

5 entries · record as of 15 Sept 2026

Where it stands

Latest: Delegated act adopted: Revised European sustainability reporting standards (revision), 2 Jul 2026.

12 Jun 2013
- EP opinion on 1st reading
- EP position at first reading
26 Jun 2013
- Signature by the president of the EP and by the president of the Council
2 Jul 2026
- Delegated act adopted: Revised European sustainability reporting standards (revision)
- Scrutiny finished: Revised European sustainability reporting standards (revision)

6 acts

Delegated and implementing acts beneath it

By status: 4 published, 2 scrutiny finished.

Act	Kind	Status	Adoption	Transposition deadline
Sustainability reporting standards for voluntary use	Delegated · Regulation	Scrutiny finished	Q2 2026
Revised European sustainability reporting standards (revision)	Delegated · Regulation	Scrutiny finished	Q2 2026
Commission Delegated Regulation (EU) 2025/1416	Delegated · Regulation	Published
Commission Implementing Regulation (EU) 2024/2952	Implementing · Regulation	Published	Q3 2024
Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards	Delegated · Regulation	Published	06/2023
Commission Delegated Directive (EU) 2023/2775	Delegated · Directive	Published	Q4 2023	1 Jan 2023

Titles link to EUR-Lex where the act has been published.

12 documents

Documents

Newest first. Each opens at its source.

Report · A7-0278/2012Parliament
Text adopted · Directive 2013/0034Commission
Text adopted · OJ L 182 29.06.2013, p. 0019Commission
Committee opinion · PE483.725Parliament
Committee opinion · PE483.740Parliament
Report · PE485.920Parliament
Committee opinion · PE487.943Parliament
Amendments · PE489.397Parliament
SEC(2011)1289Commission
SEC(2011)1290Commission
Text adopted · SP(2013)520Parliament
Text adopted · T7-0261/2013Parliament

Summary

Generated

Directive 2013/34/EU sets EU-wide rules on annual and consolidated financial statements, including sustainability reporting and public country-by-country tax reporting for groups with revenue over EUR 750 million. It applies to EU companies, branches and non-EU parents' EU subsidiaries, with size-based thresholds for micro, small, medium and large undertakings.

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Sources: EP Legislative Observatory · EU Law Tracker · EUR-Lex. Record as of 15 Sept 2026. Something wrong on this page? Report an error.

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