Activities of Gilles LEBRETON related to 2021/0104(COD)
Plenary speeches (1)
Corporate Sustainability Reporting Directive (debate)
Shadow reports (1)
REPORT on the proposal for a Directive of the European Parliament and of the Council amending Directive 2013/34/EU, Directive 2004/109/EC, Directive 2006/43/EC and Regulation (EU) No 537/2014, as regards corporate sustainability reporting
Legal basis opinions (0)
Amendments (1)
Amendment 224 #
Proposal for a directive
Article 1 – subparagraph 1 – point 3
Article 1 – subparagraph 1 – point 3
DIRECTIVE 2013/34/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
Article 3(7)
Article 3(7)
1. Large undertakings and, as of 1 January 2026, small and medium-sized undertakings which are undertakings referred to in Article 2, point (1), point (a undertakings referred to in Article 3(7), which are governed by the law of a third country and are not established in the territory of the Union when they operate in the internal market selling goods or providing services under the arrangements set out in Article 19b(1), shall include in the management report information necessary to understand the undertaking’s impacts on sustainability matters, and information necessary to understand how sustainability matters affect the undertaking’s development, performance and position.