Procedure

Company law: time limits for the adoption of sustainability reporting standards for certain sectors and for certain third-country undertakings

2023/0368(COD)·9th term·ECON / JURI·COD - Ordinary legislative procedure (ex-codecision procedure)·CompletedProcedure completed

Subjects: Financial supervision · Enterprise policy, inter-company cooperation · Company law · Small and medium-sized enterprises (SME), craft industries · Financial management of undertakings, business loans, accounting · Business environment, reduction of the administrative burdens

Rapporteur (the Member appointed to lead Parliament's work on this text): VOSS Axel (EPP)

Summary

This dossier concerns time limits for adopting sustainability reporting standards for certain sectors and certain third-country undertakings. The amendments address postponing the deadlines for the delegated acts on sector-specific and third-country reporting standards, reducing the reporting burden on undertakings, the role of sector-specific standards for comparable information sought by investors and banks, and reporting on sectors such as oil and gas, coal mining and financial activities.

Procedure timeline

Committee amendments tabled
15 Dec 2023 – 18 Dec 2023
Plenary vote — Adopted
10 Apr 2024 · On the provisional agreement negotiated with the Council (the trilogue deal) — amendment 8
Procedure completed

Amendments

distinct, in window

Members

tabled at least one

Committee(s)

15 Dec 2023 – 18 Dec 2023

Dates

Plenary votes

1 roll-call votes

In plenary, Parliament usually votes in steps: first on amendments to the text (sometimes split into parts, so Members can accept one half of a sentence and reject the other), then on the text as a whole. The “main vote” is the one that adopts or rejects the text itself. Each vote below shows exactly which step it was. How voting works →

10 Apr 2024Main voteAdopted
On the provisional agreement negotiated with the Council (the trilogue deal) — amendment 8
Official label: Accord provisoire - Am 8 · what was voted ↗
562 for44 against15 abstentions84 did not vote
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