Amending Directive 2013/34/EU on time limits for sustainability reporting standards

Decision

The European Parliament adopted its position at first reading by legislative resolution P9_TA(2024)0189 on 10 April 2024, based on report A9-0013/2024 and the Commission proposal COM(2023)0596. The provisional agreement approved under Rule 74(4) and the Council representative’s letter of 14 February 2024 to approve Parliament’s position are recorded in the resolution.

What Changes

Parliament's position amends 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 and corresponds to the final legislative act, Directive (EU) 2024/1306. The resolution instructs the President to forward the position to the Council, the Commission and national parliaments and calls on the Commission to refer the matter back to Parliament if it replaces or substantially amends its proposal.

Who Is Affected

The changes directly concern certain sectors and certain third-country undertakings as specified in the amended Directive.

Sources

Official Documents

  • Wednesday, 10 April 2024 - Brussels
    Parliament adopts its first-reading position on amending Directive 2013/34/EU on sustainability reporting standards timing; aligns with final act Directive (EU) 2024/1306.

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