# Company law: time limits for the adoption of sustainability reporting standards for certain sectors and for certain third-country undertakings

European Parliament procedure 2023/0368(COD) (COD - Ordinary legislative procedure (ex-codecision procedure), 9th term, committee ECON / JURI). Stage: Procedure completed. 29 committee amendments tabled by 7 Members between 2023-12-15 and 2023-12-18.

## What the amendments focus on

This dossier concerns time limits for adopting sustainability reporting standards for certain sectors and certain third-country undertakings. The amendments address postponing the deadlines for the delegated acts on sector-specific and third-country reporting standards, reducing the reporting burden on undertakings, the role of sector-specific standards for comparable information sought by investors and banks, and reporting on sectors such as oil and gas, coal mining and financial activities.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Marie TOUSSAINT | France | Verts/ALE | 8 | https://amendeu.com/md/meps/97236.md |
| Heidi HAUTALA | Finland | Verts/ALE | 8 | https://amendeu.com/md/meps/2054.md |
| Bas EICKHOUT | Netherlands | Verts/ALE | 7 | https://amendeu.com/md/meps/96725.md |
| Markus FERBER | Germany | PPE | 4 | https://amendeu.com/md/meps/1917.md |
| Pierre KARLESKIND | France | RE | 4 | https://amendeu.com/md/meps/197585.md |
| René REPASI | Germany | S&D | 3 | https://amendeu.com/md/meps/229839.md |
| Pascal DURAND | France | S&D | 3 | https://amendeu.com/md/meps/124693.md |

## Official source documents

- PE757.854: https://www.europarl.europa.eu/doceo/document/JURI-AM-757854_EN.pdf
- PE757.858: https://www.europarl.europa.eu/doceo/document/ECON-AM-757858_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2023-0368-COD · machine-readable: https://amendeu.com/data/dossiers/2023-0368-COD.json

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Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2023-0368-COD
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