Text · Opinion parliamentary committee
On the proposal for a decision 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
Full title
On the proposal for a decision 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
Document ECON-AD-757192 · COM(2023)0596 – C90386/2023 – 2023/0368(COD)
- Kind
- Opinion parliamentary committee ECON-AD-757192
- Date
- 12 January 2024
- Committee
- Committee on Economic and Monetary Affairs
- Rapporteur
- Jessica Polfjärd
- Dossier
- 2023-0368
More facts (3)
- Formats
- Official page PDF Word
- Subject matter
- INFO, LES
- Reference
- COM(2023)0596 – C90386/2023 – 2023/0368(COD)
Text
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Short justification
The Corporate Sustainability Reporting Directive (CSRD) requires large companies, listed small and medium-sized companies, and parent companies of large groups to report certain sustainability information.
This reporting must follow standards that are to be adopted by the Commission through delegated acts. A first general set of such standards was adopted by the Commission in July 2023. A second sector specific set of standards is scheduled to be adopted by June 2024.
As part of its competitiveness agenda, the Commission has committed to simplify reporting requirements for companies. The Commission has therefore proposed to postpone the adoption of the second set of standards under the CSRD by two years. This would mean these standards are adopted in June 2026 instead of June 2024, as currently foreseen.
The rapporteur is of the opinion that this postponement will give companies necessary breathing space while ensuring the proper and full implementation the new sustainability requirements under the CSRD. No amendments to the Commission’s decision are therefore proposed.
Back matter, 1
Parts that accompany the text rather than belong to it: explanatory statement, annexes, opinions appended by other committees. Collapsed.
Procedure pages and committee votes
How the committees handled the text and how their members voted on it. Collapsed.
Final vote by roll call in committee asked for opinion 3 blocks
19 · For
- ECR
- Michiel Hoogeveen, Dorien Rookmaker
- ID
- France Jamet, Antonio Maria Rinaldi, Marco Zanni
- No group
- Enikő Győri
- EPP
- AnnaMichelle Asimakopoulou, Isabel Benjumea Benjumea, Stefan Berger, Markus Ferber, Monika Hohlmeier, Danuta Maria Hübner, Othmar Karas, Aušra Maldeikienė, Lídia Pereira, Andreas Schwab
- Renew
- Gilles Boyer, Georgios Kyrtsos, Eva Maria Poptcheva
5 · Against
- No group
- Lefteris NikolaouAlavanos
- Renew
- Engin Eroglu
- Greens
- Claude Gruffat, Stasys Jakeliūnas, Piernicola Pedicini
Procedure – committee asked for opinion 1 block
| Title | 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 | |
| References | COM(2023)0596 – C9-0386/2023 – 2023/0368(COD) | |
| Committee responsible Date announced in plenary | JURI 20.11.2023 | |
| Opinion by Date announced in plenary | ECON 20.11.2023 | |
| Rapporteur for the opinion Date appointed | Jessica Polfjärd 25.10.2023 | |
| Date adopted | 11.1.2024 | |
| Result of final vote | +: –: 0: | 19 5 12 |
| Members present for the final vote | Anna-Michelle Asimakopoulou, Marek Belka, Isabel Benjumea Benjumea, Stefan Berger, Gilles Boyer, Engin Eroglu, Markus Ferber, Jonás Fernández, Claude Gruffat, Enikő Győri, Eero Heinäluoma, Michiel Hoogeveen, Danuta Maria Hübner, Stasys Jakeliūnas, France Jamet, Othmar Karas, Georgios Kyrtsos, Aurore Lalucq, Aušra Maldeikienė, Csaba Molnár, Denis Nesci, Lefteris Nikolaou-Alavanos, Piernicola Pedicini, Lídia Pereira, Eva Maria Poptcheva, Antonio Maria Rinaldi, Alfred Sant, Paul Tang, Irene Tinagli, Marco Zanni | |
| Substitutes present for the final vote | Monika Hohlmeier, Margarida Marques, René Repasi, Andreas Schwab | |
| Substitutes under Rule 209(7) present for the final vote | Clara Aguilera, Dietmar Köster |
Connections
The dossier, the decisions on this text and its other versions.
No connections found for this item.
Sources & citation
Where the facts on this page come from, and how to cite it.
- Data source
- Licensed CC BY 4.0.
- Retrieved
- 25 September 2026
Cite as
European Parliament (2024). “OPINION on the proposal for a decision 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”. Text, 12 January 2024. docId ECON-AD-757192. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/ECON-AD-757192 (retrieved 25 September 2026). Data: EP Open Data API: document record, https://data.europarl.europa.eu/api/v2/documents/ECON-AD-757192 (CC BY 4.0).
BibTeX
@misc{epw-text-econ-ad-757192,
author = {{European Parliament}},
title = {{OPINION on the proposal for a decision 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}},
year = {2024},
date = {2024-01-12},
howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/ECON-AD-757192}},
url = {https://news.eu-parl.st-solutions.dev/texts/ECON-AD-757192},
urldate = {2026-09-25},
publisher = {EU Parl Watch Research},
note = {Text. docId ECON-AD-757192. Data: EP Open Data API: document record (CC BY 4.0)}
}