# Company law: annual financial statements, consolidated financial statements and related reports of certain types of undertakings

European Parliament procedure 2011/0308(COD) (COD - Ordinary legislative procedure (ex-codecision procedure), 7th term, committee AFET / DEVE / ECON / INTA / JURI). Stage: Procedure completed. 429 committee amendments tabled by 52 Members between 2012-04-25 and 2012-06-04.

## What the amendments focus on

Company-law legislation on annual financial statements, consolidated financial statements and related reports of certain undertakings. The amendments centre on country-by-country and project-by-project disclosure of payments made to governments by large undertakings active in the extractive industry and logging of primary forests, with proposed extension to agriculture, fisheries, large-scale energy production and construction, a EUR 100 000 materiality threshold, and reference to the EITI Principles and Criteria.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Sharon BOWLES | United Kingdom | ALDE | 32 | https://amendeu.com/md/meps/33570.md |
| Eva LICHTENBERGER | Austria | Verts/ALE | 30 | https://amendeu.com/md/meps/28253.md |
| Helmut SCHOLZ | Germany | GUE/NGL | 26 | https://amendeu.com/md/meps/96646.md |
| Sirpa PIETIKÄINEN | Finland | PPE | 22 | https://amendeu.com/md/meps/40599.md |
| Arlene McCARTHY | United Kingdom | S&D | 22 | https://amendeu.com/md/meps/2173.md |
| Catherine BEARDER | United Kingdom | ALDE | 21 | https://amendeu.com/md/meps/96955.md |
| Alexandra THEIN | Germany | ALDE | 21 | https://amendeu.com/md/meps/96874.md |
| Françoise CASTEX | France | S&D | 21 | https://amendeu.com/md/meps/28148.md |
| Pascal CANFIN | France | RE | 20 | https://amendeu.com/md/meps/96711.md |
| Udo BULLMANN | Germany | S&D | 20 | https://amendeu.com/md/meps/4267.md |
| Liem HOANG NGOC | France | S&D | 19 | https://amendeu.com/md/meps/96950.md |
| Cecilia WIKSTRÖM | Sweden | ALDE | 19 | https://amendeu.com/md/meps/96677.md |
| Rebecca TAYLOR | United Kingdom | ALDE | 19 | https://amendeu.com/md/meps/112620.md |
| Sari ESSAYAH | Finland | PPE | 14 | https://amendeu.com/md/meps/96682.md |
| Traian UNGUREANU | Romania | PPE | 13 | https://amendeu.com/md/meps/96835.md |

## Official source documents

- PE483.718: http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+COMPARL+PE-483.718+01+DOC+PDF+V0//EN&language=EN
- PE489.397: http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+COMPARL+PE-489.397+01+DOC+PDF+V0//EN&language=EN
- PE489.448: http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+COMPARL+PE-489.448+01+DOC+PDF+V0//EN&language=EN
- PE489.525: http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+COMPARL+PE-489.525+01+DOC+PDF+V0//EN&language=EN
- PE491.073: http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+COMPARL+PE-491.073+01+DOC+PDF+V0//EN&language=EN

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2011-0308-COD · machine-readable: https://amendeu.com/data/dossiers/2011-0308-COD.json

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Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2011-0308-COD
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