# Corporate Sustainability Reporting Directive

European Parliament procedure 2021/0104(COD) (COD - Ordinary legislative procedure (ex-codecision procedure), 9th term, committee AFET / DEVE / EMPL / ENVI / FEMM / JURI). Stage: Procedure completed. 1,603 committee amendments tabled by 86 Members between 2021-12-10 and 2022-01-25.

## What the amendments focus on

Legislative dossier on the Corporate Sustainability Reporting Directive. The amendments revise which undertakings must disclose sustainability information, extending requirements to large non-listed undertakings and SMEs operating in high-risk economic sectors, and address human rights, environmental, social and employee matters, due diligence, value chains, and the content and standard-setting of sustainability reporting standards.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Manon AUBRY | France | GUE/NGL | 241 | https://amendeu.com/md/meps/197533.md |
| Marie TOUSSAINT | France | Verts/ALE | 211 | https://amendeu.com/md/meps/97236.md |
| Jessica POLFJÄRD | Sweden | PPE | 163 | https://amendeu.com/md/meps/197404.md |
| Pernille WEISS | Denmark | PPE | 161 | https://amendeu.com/md/meps/197515.md |
| Radan KANEV | Bulgaria | PPE | 150 | https://amendeu.com/md/meps/197839.md |
| Axel VOSS | Germany | PPE | 146 | https://amendeu.com/md/meps/96761.md |
| Christine SCHNEIDER | Germany | PPE | 135 | https://amendeu.com/md/meps/197422.md |
| Angelika NIEBLER | Germany | PPE | 131 | https://amendeu.com/md/meps/4289.md |
| Markus PIEPER | Germany | PPE | 128 | https://amendeu.com/md/meps/28224.md |
| Marion WALSMANN | Germany | PPE | 128 | https://amendeu.com/md/meps/197429.md |
| Marlene MORTLER | Germany | PPE | 128 | https://amendeu.com/md/meps/197427.md |
| Bettina VOLLATH | Austria | S&D | 126 | https://amendeu.com/md/meps/197678.md |
| Christian EHLER | Germany | PPE | 126 | https://amendeu.com/md/meps/28226.md |
| Markus FERBER | Germany | PPE | 126 | https://amendeu.com/md/meps/1917.md |
| Jens GIESEKE | Germany | PPE | 123 | https://amendeu.com/md/meps/124807.md |

## Official source documents

- PE700.731: https://www.europarl.europa.eu/doceo/document/ENVI-AM-700731_EN.pdf
- PE702.955: https://www.europarl.europa.eu/doceo/document/EMPL-AM-702955_EN.pdf
- PE702.983: https://www.europarl.europa.eu/doceo/document/FEMM-AM-702983_EN.pdf
- PE702.994: https://www.europarl.europa.eu/doceo/document/ENVI-AM-702994_EN.pdf
- PE703.020: https://www.europarl.europa.eu/doceo/document/JURI-AM-703020_EN.pdf
- PE703.023: https://www.europarl.europa.eu/doceo/document/JURI-AM-703023_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2021-0104-COD · machine-readable: https://amendeu.com/data/dossiers/2021-0104-COD.json

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Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2021-0104-COD
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