Text · Comparison of two versions

Changes from plenary report to adopted text

A-9-2024-0013 → TA-9-2024-0189

From: A-9-2024-0013 Plenary report of 29 Jan 2024
To: TA-9-2024-0189 Adopted text of 10 Apr 2024
Changes: 1 change to the text
Paragraphs: +8 added · −18 removed · 1 changed

More facts (2)

Title (from): on the proposal for a decision of the European Parliament and of the Council on 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
Title (to): 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

Title (from): on the proposal for a decision of the European Parliament and of the Council on 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
Title (to): 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

Changes that matter, 1

Changes to the text in document order — the ones the change notes describe. Cover page, renumbering and punctuation-only edits are left out (see “Every difference”); changes to citations and references stay in and are marked as formal in the notes.

Change 1

Removed~~Title: DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL~~

AddedP9_TC1-COD(2023)0368

RemovedRecital 3: (3) To reduce the reporting burden on undertakings, as set out in the Commission Communication on ‘Long-term competitiveness of the EU: looking beyond 2030’10, undertakings should be allowed to focus first on the implementation of sustainability reporting requirements laid down in Delegated Regulation (EU) XX/XXX. For that reason, the time limit for the adoption of the delegated acts containing the complementary sustainability reporting requirements referred to in Article 29b(1), third subparagraph, of Directive 2013/34/EU should be postponed by 2 years. However, this does not prevent the Commission from publishing the sector specific sustainability reporting standards before that date and the Commission should endeavour to adopt eight of the sector-specific sustainability reporting standards as soon as each is ready.

AddedPosition of the European Parliament adopted at first reading on 10 April 2024 with a view to the adoption of Directive (EU) 2024/… of the European Parliament and of the Council 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

RemovedRecital 3 a (new): (3a) Undertakings in the same sector are often exposed to similar sustainability-related risks, and they often have similar impacts on society and the environment. Comparisons between undertakings in the same sector are especially valuable to investors and other users of sustainability information. Sustainability reporting standards should therefore specify both information that undertakings in all sectors should disclose and information that undertakings should disclose depending on their sector of activity. Sector-specific sustainability reporting standards are especially important in the case of sectors associated with high sustainability risks for or impacts on the environment, human rights and governance, including sectors listed in Sections A, B (including oil, gas, mining and coal) to H, K and L of Annex I to Regulation (EC) No 1893/2006 of the European Parliament and of the Council, and the relevant activities within those sectors. When adopting sector-specific sustainability reporting standards, the Commission should ensure the information specified by those sustainability reporting standards is proportionate to the scale of the risks and impacts related to sustainability matters specific to each sector, taking account of the fact that the risks and impacts of some sectors are higher than for others. The Commission should also take account of the fact that not all activities within such sectors are necessarily associated with high sustainability risks or impacts. For…

Added(As an agreement was reached between Parliament and Council, Parliament's position corresponds to the final legislative act, Directive (EU) 2024/1306.)

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RemovedRecital 5 a (new): (5a) In order to foster democratic control, scrutiny and transparency, the Commission should, at least once a year, consult the European Parliament, and jointly the Member State Expert Group on Sustainable Finance and Accounting Regulatory Committee on EFRAG’s work programme as regards the development of sustainability reporting standards. EFRAG’s work programme as regards the development of sustainability reporting standards should include information on its planning, prioritisation and timelines for future draft standards and other deliverables.

Removed~~Article -1: HAVE ADOPTED THIS DIRECTIVE~~

Removed~~Directive 2013/34/EU~~

RemovedArticle 1 a (new), Article 29b – paragraph 1 – subparagraph 3 a (new): In Article 29b(1), a new subparagraph is inserted before the fourth subparagraph: / 'The Commission shall endeavour to adopt eight of the sustainability reporting standards referred to in point (ii) as soon as each is ready.'

Removed~~Article 2: This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.~~

RemovedReporting requirements play a key role in ensuring correct enforcement and proper monitoring of legislation. However, they also impose extra burden on companies, mainly SMEs. The Commission acknowledges that and therefore it has committed to rationalise and simplify reporting requirements with the ultimate objective of reduction of such burdens by 25%. This exercise should nevertheless not undermine the related policy objectives.

RemovedThe recently adopted corporate sustainability reporting directive (CSRD) requires certain companies to report the information necessary to understand company's impacts on sustainability matters, and the information necessary to understand how sustainability matters affect the company's development, performance and position. Such information is reported in accordance with the standards to be adopted by the Commission by means of delegated acts.

Removed~~The first set of general standards applicable to all undertakings under the CSRD scope was adopted by the Commission on 31 July 2023.~~

RemovedThe second set of standards which are sector specific standards and standards under Article 29b(1) and standards for certain non-EU companies with business in the Union under Article 40b are set to be adopted by 30 June 2024.

Removed~~The Commission proposes to give the companies sufficient time to prepare for any new reporting requirements and postpone the adoption of the second set of standards by two years, to 30 June 2026.~~

RemovedThe rapporteur fully shares this assessment and objectives of this proposal as companies need more time to digest the first set of standards and to focus on their proper implementation. At the same time this extra time would give EFRAG and the Commission sufficient time to properly reflect on the development of effective and proportionate second set of the reporting standards, including via consultations with relevant stakeholders.

RemovedIt needs to be noted that EU companies have recently been facing many challenges and heavy bureaucratic burden in times of the COVID pandemic as well as the war in Ukraine and its impact on energy prices etc. Postponing the adoption date of 2 years will be very relevant for companies under CSRD scope to recover while it will not negatively affect the achievement of the objectives in the area of sustainability reporting.

Sources & citation

Where the facts on this page come from, and how to cite it.

Permalink: https://news.eu-parl.st-solutions.dev/texts/A-9-2024-0013/compare/TA-9-2024-0189
Data source: European Parliament Open Data
Licensed CC BY 4.0.
Retrieved: 25 September 2026

Cite as

European Parliament (2024). “Changes between A-9-2024-0013 and TA-9-2024-0189”. Text, 10 April 2024. from A-9-2024-0013, to TA-9-2024-0189. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/A-9-2024-0013/compare/TA-9-2024-0189 (retrieved 25 September 2026). Data: European Parliament Open Data, https://data.europarl.europa.eu/ (CC BY 4.0).

BibTeX

@misc{epw-text-2024-04-10,
  author = {{European Parliament}},
  title = {{Changes between A-9-2024-0013 and TA-9-2024-0189}},
  year = {2024},
  date = {2024-04-10},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/A-9-2024-0013/compare/TA-9-2024-0189}},
  url = {https://news.eu-parl.st-solutions.dev/texts/A-9-2024-0013/compare/TA-9-2024-0189},
  urldate = {2026-09-25},
  publisher = {EU Parl Watch Research},
  note = {Text. from A-9-2024-0013, to TA-9-2024-0189. Data: European Parliament Open Data (CC BY 4.0)}
}