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
TA-9-2024-0189 · P9_TA(2024)0189 · PE757.140
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Parliament adopted its first-reading position on a directive amending Directive 2013/34/EU on the time limits for adopting sustainability reporting standards for certain sectors and third-country undertakings.¶¶ The position corresponds to the final legislative act, Directive (EU) 2024/1306, after an agreement was reached between Parliament and Council.¶ Parliament calls on the Commission to refer the matter to Parliament again if it replaces, substantially amends or intends to substantially amend its proposal.¶
Key points
- Parliament adopts its position at first reading on the proposal to amend Directive 2013/34/EU regarding time limits for sustainability reporting standards.¶
- The position corresponds to the final legislative act, Directive (EU) 2024/1306, following agreement between Parliament and Council.¶
- Parliament calls on the Commission to refer the matter to Parliament again if it replaces, substantially amends or intends to substantially amend its proposal.¶
Legal basis: Article 294(2) and Article 50(1) of the Treaty on the Functioning of the European Union¶