Skip to main content
PolicySpeak
← All legislative files
Directive (EU) 2022/24642021/0104(COD)COM(2021)189

Corporate Sustainability Reporting Directive

Amending Directive 2013/34/EU, Directive 2004/109/EC, Directive 2006/43/EC and Regulation (EU) No 537/2014, as regards corporate sustainability reporting

Stage
In force, reached 16 Dec 2022
In force
In force since 5 Jan 2023 · CELEX 32022L2464
Transposition deadline
6 Jul 2024
Procedure
Ordinary legislative procedure
Rapporteur
Pascal Durand (Renew)
Lead DG
DG FISMA
Last activity
24 Jul 2024
39 entries · record as of 14 Sept 2026

Where it stands

Latest: Discussions within the Council or its preparatory bodies, 24 Jul 2024.

Show the earlier record: 28 dates, 27 Feb 2020 to 30 Aug 2023
  1. 27 Feb 2020
    • Inception impact assessment closed: Revision of Non-Financial Reporting Directive, 78 responses · Commission
  2. 11 Jun 2020
    • Public consultation closed: Revision of Non-Financial Reporting Directive, 588 responses · Commission
  3. 22 Apr 2021
    • Adoption by Commission
  4. 26 Apr 2021
    • Discussions within the Council or its preparatory bodies
  5. 23 Jun 2021
    • Plenary sitting
    • Referred to committee
  6. 2 Jul 2021
    • Discussions within the Council or its preparatory bodies
  7. 8 Jul 2021
    • Plenary sitting
  8. 14 Jul 2021
    • Feedback on adopted proposal closed: Revision of Non-Financial Reporting Directive, 143 responses · Commission
  9. 27 Sept 2021
    • Discussions within the Council or its preparatory bodies
  10. 12 Nov 2021
    • Discussions within the Council or its preparatory bodies
  11. 15 Nov 2021
    • Discussions within the Council or its preparatory bodies
  12. 16 Dec 2021
    • Plenary sitting
  13. 18 Feb 2022
    • Discussions within the Council or its preparatory bodies
  14. 23 Feb 2022
    • Discussions within the Council or its preparatory bodies
  15. 23 Mar 2022
    • Plenary sitting
  16. 4 Apr 2022
    • Plenary endorsed the trilogue mandate
  17. 2 May 2022
    • Plenary sitting
  18. 30 Jun 2022
    • Discussions within the Council or its preparatory bodies
  19. 9 Nov 2022
    • Debate in plenary
  20. 10 Nov 2022
    • EP position at first reading
    • Plenary amended the proposal
    • Plenary vote
  21. 14 Nov 2022
    • Discussions within the Council or its preparatory bodies
  22. 17 Nov 2022
    • Discussions within the Council or its preparatory bodies
  23. 18 Nov 2022
    • Discussions within the Council or its preparatory bodies
  24. 28 Nov 2022
    • Approval of the EP's first reading position by the Council (adoption of the legislative act)
  25. 12 Dec 2022
    • Plenary sitting
  26. 14 Dec 2022
    • Signed
  27. 16 Dec 2022
    • Published in the Official Journal
  28. 30 Aug 2023
    • Discussions within the Council or its preparatory bodies
  1. 16 Nov 2023
    • Discussions within the Council or its preparatory bodies
  2. 30 Jan 2024
    • Discussions within the Council or its preparatory bodies
  3. 19 Apr 2024
    • Discussions within the Council or its preparatory bodies
  4. 14 Jun 2024
    • Discussions within the Council or its preparatory bodies
  5. 5 Jul 2024
    • Discussions within the Council or its preparatory bodies
  6. 17 Jul 2024
    • Discussions within the Council or its preparatory bodies
  7. 22 Jul 2024
    • Discussions within the Council or its preparatory bodies
  8. 24 Jul 2024
    • Discussions within the Council or its preparatory bodies
14 people

Who is on it

The Parliament's rapporteurs, shadow rapporteurs and opinion rapporteurs currently on this file.

RoleNameGroupCountryCommittee
RapporteurPascal DurandRenewFRJURI
Shadow rapporteurDaniel BudaEPPROJURI
Shadow rapporteurGilles LebretonPfEFRJURI
Shadow rapporteurLara WoltersS&DNLJURI
Shadow rapporteurManon AubryThe LeftFRJURI
Shadow rapporteurMarie ToussaintGreens/EFAFRJURI
Shadow rapporteurRaffaele StancanelliECRITJURI
Rapporteur for opinionKarin KarlsbroRenewSEAFET
Rapporteur for opinionPierfrancesco MajorinoS&DITDEVE
Rapporteur for opinionJessica PolfjärdEPPSEECON
Rapporteur for opinionKira Marie PETER-HANSENGreens/EFADKEMPL
Rapporteur for opinionLídia PereiraEPPPTENVI
Rapporteur for opinionRobert BiedrońS&DPLFEMM
Rapporteur for opinionCristian-Silviu BuşoiEPPROITRE
175 amendments

Amendments

Tabled on 7 Nov 2022. The texts are in the amendment documents below.

By author

  • Adrián Vázquez Lázara1

Amendments each member tabled or co-signed. The record names an author on 1 of the 175 amendments.

By article

  • Article 1 – point 428
  • Article 1 – point 726
  • Article 1 – point 314
  • Article 1 – point 128
  • Article 1 – paragraph 1 – point 43
  • Article 1 – point 13
  • Article 1 – point 11 – point b3
  • Article 1 – point 23
  • Article 1 –point 32
  • Article 3 – point 122
Show 20 more provisions
  • Article 1 - point 11 – point c1
  • Article 1 - point 31
  • Article 1 - point 41
  • Article 1 – paragraph 1 – point 31
  • Article 1 – point 10 – point a – point ii1
  • Article 1 – point 10 – point b1
  • Article 1 – point 11 – point a1
  • Article 1 – point 5 – point a1
  • Article 1 – point 8 – point a1
  • Article 1 – point 91
  • Article 1 –point 41
  • Article 1– point 31
  • Article 2 – paragraph 1 – point 41
  • Article 2 –point 4 (new)1
  • Article 3 – point 14 – point e1
  • Article 3 – point 191
  • Article 3 – point 51
  • Article 3 – point 81
  • Article 5 a (new)1
  • Article 5 – paragraph 1 – subparagraph 11

Covers 112 of the 175 amendments.

17 documents

Documents

Newest first. Each opens at its source.

1 consultation

Consultations on it

The Commission's Have Your Say consultations linked to this file. Where we publish the positions filed, the title opens them here.

ConsultationFeedback deadlineFeedback received
14 Jul 2021809

Summary

Generated

The Corporate Sustainability Reporting Directive (EU) 2022/2464, as amended, requires large undertakings and listed SMEs to report sustainability information in management reports. Application is phased: from financial years starting 2024 for large public-interest entities with 500+ employees, and from 2027 for undertakings exceeding EUR 450 million net turnover and 1,000 employees.

What the workspace adds on this file

Everything above is the public record. Subscribers see this page with their own layer on top.

Why it matters to you

What this file means for your organization, assessed against your own priorities.

What moved

When this file moves, it reaches your own briefing, with a link to its source.

Your contacts on it

Your team's contacts logged against this file: who you met, what was said and the next step.

A first draft

A statement, a member update or a meeting brief on this file, in your organization's voice, with its sources.

Sources: EP Legislative Observatory · EUR-Lex. Record as of 14 Sept 2026. Something wrong on this page? Report an error.

Request access

See this file with your own layer on top: why it matters to you, your contacts on it and a first draft. We’ll schedule a 20-minute walkthrough.

EU-hosted · GDPR-compliant · Trust Center →

By submitting, you agree to our privacy policy.