Company law: time limits for the adoption of sustainability reporting standards for certain sectors and for certain third-country undertakings
Amending Directive 2013/34/EU as regards the time limits for the adoption of sustainability reporting standards for certain sectors and for certain third-country undertakings
- Stage
- In force, reached 8 May 2024
- In force
- In force since 28 May 2024 · CELEX 32024L1306
- Procedure
- Ordinary legislative procedure
- Rapporteur
- Axel Voss (EPP)
- Last activity
- 8 May 2024
Where it stands
Latest: Published in the Official Journal, 8 May 2024.
ShowHide the earlier record: 13 dates, 17 Oct 2023 to 7 Feb 2024
- 17 Oct 2023
- Adoption of legislative proposal by the Commission
- 23 Oct 2023
- Discussions within the Council or its preparatory bodies
- 20 Nov 2023
- Referred to committee
- 4 Dec 2023
- Committee report tabled
- EP committee draft report
- 6 Dec 2023
- Committee opinion tabled
- 19 Dec 2023
- Feedback on adopted proposal closed: Postponement of deadlines within the Accounting Directive for the adoption of certain ESRS, 57 responses · Commission
- 5 Jan 2024
- Discussions within the Council or its preparatory bodies
- 11 Jan 2024
- Committee opinion adopted
- 17 Jan 2024
- Adoption of negotiating mandate by Coreper
- 19 Jan 2024
- Adoption of negotiating mandate by Coreper
- 24 Jan 2024
- Committee report adopted
- 29 Jan 2024
- Tabled for plenary
- 7 Feb 2024
- Plenary endorsed the trilogue mandate
- 14 Feb 2024
- Discussions within the Council or its preparatory bodies
- Endorsement of the provisional agreement by Coreper
- 11 Mar 2024
- Committee approved the provisional agreement
- 10 Apr 2024
- EP position at first reading
- Plenary amended the proposal
- Plenary vote
- 16 Apr 2024
- Discussions within the Council or its preparatory bodies
- 24 Apr 2024
- Discussions within the Council or its preparatory bodies
- 26 Apr 2024
- Discussions within the Council or its preparatory bodies
- 29 Apr 2024
- Approval of the EP's first reading position by the Council (adoption of the legislative act)
- Signed
- 8 May 2024
- Published in the Official Journal
Who is on it
The Parliament's rapporteurs, shadow rapporteurs and opinion rapporteurs currently on this file.
| Role | Name | Group | Country | Committee |
|---|---|---|---|---|
| Rapporteur | Axel Voss | EPP | DE | JURI |
| Shadow rapporteur | Manon Aubry | The Left | FR | JURI |
| Shadow rapporteur | Marie Toussaint | Greens/EFA | FR | JURI |
| Shadow rapporteur | Pascal Durand | S&D | FR | JURI |
| Shadow rapporteur | Pierre Karleskind | Renew | FR | JURI |
| Shadow rapporteur | Raffaele Stancanelli | ECR | IT | JURI |
| Rapporteur for opinion | Jessica Polfjärd | EPP | SE | ECON |
Documents
Newest first. Each opens at its source.
- Report · A9-0013/2024Parliament
- Proposal · COM(2023)0596Parliament
- Text adopted · Directive 2024/1306Commission
- Text adopted · OJ L 08.05.2024Commission
- Report · PE757.140Parliament
- Committee opinion · PE757.192Parliament
- Amendments · PE757.854Parliament
- Text adopted · SP(2024)377Parliament
- Text adopted · T9-0189/2024Parliament
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.
| Consultation | Feedback deadline | Feedback received |
|---|---|---|
| 19 Dec 2023 | 57 |
Summary
GeneratedThis amending directive extends the deadlines for the European Commission to adopt sector-specific sustainability reporting standards and standards for non-EU companies under the Corporate Sustainability Reporting Directive (CSRD). It affects EU and foreign companies in scope of the CSRD, providing clarity on reporting timelines. Signed on 29 April 2024, the legislation is now in force.
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A first draft
Sources: EP Legislative Observatory · EUR-Lex. Record as of 14 Sept 2026. Something wrong on this page? Report an error.
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