Activities of Pascal DURAND related to 2023/0368(COD)
Shadow reports (1)
REPORT on the proposal for a decision of the European Parliament and of the Council on 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
Legal basis opinions (0)
Amendments (3)
Amendment 4 #
Proposal for a decision
Recital 3
Recital 3
(3) To reduce the reporting burden on undertakings, as set out in the Commission Communication on ‘Long-term competitiveness of the EU: looking beyond 2030’10 , undertakingsenable undertakings to carry out high-quality sustainability reporting, they should be allowed to focus first on the implementation of sustainability reporting requirements laid down in Delegated Regulation (EU) XX/XXX. For that reason, the time limit for the adoption of the delegated acts containing the complementary sustainability reporting requirements referred to in Article 29b(1), third subparagraph, of Directive 2013/34/EU should be postponed by 2 years. _________________ 10 COM(2023)168.
Amendment 7 #
Proposal for a decision
Recital 3 a (new)
Recital 3 a (new)
(3 a) The adoption of sector-specific sustainability standards, however, is instrumental for companies to be able to comply with reporting requirements and for investors to rely on comparable information. The Commission should thus consider the adoption of said standards as a priority, especially as regards sectors with high impact.
Amendment 12 #
Proposal for a decision
Article 1 – paragraph 1 – point 1 a (new)
Article 1 – paragraph 1 – point 1 a (new)
Directive 2013/34/EU
Article 29b – paragraph 1 – subparagraph 4 (new)
Article 29b – paragraph 1 – subparagraph 4 (new)
(1 a) In Article 29b(1), the following fourth subparagraph is inserted: Without prejudice to the third subparagraph, in the delegated acts referred to in the first subparagraph, the Commission shall: by 30 June 2024, specify information that undertakings are to report that is specific to sectors associated with oil and gas activities (upstream and mid-downstream) that are included in Sections A to H and Section L of Annex I to Regulation (EC) No 1893/2006 of the European Parliament and of the Council;1a by 31 December 2024, specify information that undertakings are to report that is specific to sectors associated with coal mining and mining activities that are included in Sections A to H and Section L of Annex I to Regulation (EC) No 1893/2006 of the European Parliament and of the Council; by 30 June 2025, specify information that undertakings are to report that is specific to sectors associated with financial services and textile activities that are included in Sections A to H and Section L of Annex I to Regulation (EC) No 1893/2006 of the European Parliament and of the Council. _________________ 1a Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains (OJ L 393, 30.12.2006, p. 1).