15 Amendments of Geoffroy DIDIER related to 2021/0104(COD)
Amendment 183 #
Proposal for a directive
Recital 54
Recital 54
(54) Statutory auditors or audit firms already verify the financial statements and the management report. The assurance of sustainability reporting by the statutory auditors or audit firms would help to ensure the connectivity between, and consistency of, financial and sustainability information, which is particularly important for by users of sustainability information. However, there is a risk of further concentration of the audit market, which could risk the independence of auditors and increase audit or assurance fees. It is therefore desirable to offer undertakings a broader choice of independent assurance service providers for the assurance of sustainably reporting. Member States should therefore be allowed to accredit independent assurance services providers in accordance with Regulation (EC) No 765/2008 of the European Parliament and of the Council66 to provide an opinion on sustainability reporting, which should be published together with the management report. Member States should set out requirements that ensure consistent outcomes in the assurance of sustainability reporting carried out by different assurance service providers. Therefore, all independent assurance services providers should be subject to requirements that are consistent with those set out in Directive 2006/43/EC as regards the assurance of sustainability reporting except for Chapter III of Directive 2006/43/EC. This will also guarantee a level playing field among all persons and firms allowed by Member States to provide the opinion on the assurance of sustainability reporting, including statutory auditors. If an undertaking seeks the opinion of an accredited independent assurance services provider other than the statutory auditor on its sustainability reporting, it should not in addition need to request this opinion from the statutory auditor. _________________ 66 Regulation (EC) No 765/2008 of the European Parliament and of the Council of 9 July 2008 setting out the requirements for accreditation and market surveillance relating to the marketing of products and repealing Regulation (EEC) No 339/93 (OJ L 218, 13.8.2008, p. 30).
Amendment 221 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
2013/34/eu
Article 19a
Article 19a
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), as of 1 January 2026, and undertakings not established in the European Union which are operating in the European Union, and whose consolidated revenue on their balance sheet date exceeds for each of the last two consecutive financial years a total of EUR 750 000 000, as reflected in their consolidated financial statement, and whose revenue generated within the European Union exceeds for each of the last two consecutive financial years EUR 40 000 000 as referred to in Article 3, point (4), point (b), 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.
Amendment 232 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
2013/34/eu
article 19a
article 19a
Amendment 279 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
2013/34/EU
Article 19a.
Article 19a.
Amendment 310 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
2013/34/EU
Article 19a
Article 19a
The Member State by which the undertaking that is exempted from the obligations set out in paragraphs 1 to 4 is governed, may require that the consolidated management report referred to in the first subparagraph of this paragraph is published in an official language of the Member State or in a language customary in the sphere of international finance, and that any necessary translation into those languages is certified.
Amendment 342 #
Proposal for a directive
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
2013/34/EU
article 19b
article 19b
The delegated acts will enter into force 12 months after their publication.
Amendment 539 #
Proposal for a directive
Article 1 – paragraph 1 – point 7
Article 1 – paragraph 1 – point 7
2013/34/EU
Article 29a
Article 29a
The Member State by which the parent undertaking that is exempted from the obligations set out in paragraphs 1 to 4 is governed may require that the consolidated management report referred to in in the first subparagraph of this paragraph is published in its official language or in a language customary in the sphere of international finance, and that any necessary translation into those languages is certified.
Amendment 554 #
Proposal for a directive
Article 1 – paragraph 1 – point 10 – point b
Article 1 – paragraph 1 – point 10 – point b
2013/34/EU
Article 3 – paragraph 3
Article 3 – paragraph 3
3. Member States may allow an independent assurance services provider to express the opinion referred to in paragraph 1, second subparagraph, point (aa), provided that it is subject to requirements that are consistent with those set out in Directive 2006/43/EC except for Chapter III as regards the assurance of sustainability reporting as defined in Article 2(1), point (r) of that Directive.
Amendment 575 #
Proposal for a directive
Article 1 – paragraph 1 – point 12
Article 1 – paragraph 1 – point 12
2013/34/EU
Article 51
Article 51
(a) a public statement indicating the natural person or the legal entity responsible and the nature of the infringement;
Amendment 577 #
Proposal for a directive
Article 1 – paragraph 1 – point 12
Article 1 – paragraph 1 – point 12
2013/34/EU
Article 51
Article 51
(b) an order requiring the natural person or the legal entity responsible to cease the conduct constituting the infringement and to desist from any repetition of that conduct;
Amendment 591 #
Proposal for a directive
Article 3 – paragraph 1 – point 1
Article 3 – paragraph 1 – point 1
2006/43/EU
Article 1
Article 1
This Directive establishes rules concerning the statutory audit of annual and consolidated accounts and the assurance of annual and consolidated sustainability reporting, where this is performed by the statutory auditor or audit firm carrying out the statutory audit of financial statements or other independent assurance service providers.;
Amendment 592 #
Proposal for a directive
Article 3 – paragraph 1 – point 2 – point a
Article 3 – paragraph 1 – point 2 – point a
2006/43/eu
Article 2
Article 2
3 a. ‘independent assurance services provider’ means a conformity assessment body accredited in accordance with Regulation (EC) No 765/2008 of the European Parliament and of the Council for the specific conformity assessment activity referred to in Article 34(1),second subparagraph, point (aa) of this Directive.
Amendment 593 #
Proposal for a directive
Article 3 – paragraph 1 – point 2 – point b
Article 3 – paragraph 1 – point 2 – point b
Directive 2006/43/EU
Article 6
Article 6
22. ‘assurance of sustainability reporting’ means the opinion expressed by the statutory auditor or audit firm or other independent assurance service providers in accordance with Article 34(1), second subparagraph, point (aa) and Article 34(2) of Directive 2013/34/EU .;
Amendment 597 #
Proposal for a directive
Article 3 – paragraph 1 – point 9 – point d
Article 3 – paragraph 1 – point 9 – point d
2006/43/EU
Article 24b – Paragraph 5
Article 24b – Paragraph 5
5 a. The statutory auditor or the audit firm shall document at least the data recorded pursuant to Article 22b(1) of this Directive, and, where applicable, Articles 6 to 8 of Regulation (EU) No 537/2014. The statutory auditor or the audit firm shall retain any other data and documents that are of importance in support of the report referred to in Articles 28 of this Directive and, where applicable, Articles 10 and 11 of Regulation (EU) No 537/2014 and for monitoring compliance with this Directive and other applicable legal requirements. The audit file shall be closed no later than 60 days after the date of signature of the audit report referred to in Article 28 of this Directive and, where applicable, Article 10 of Regulation (EU) No 537/2014.
Amendment 604 #
Proposal for a directive
Article 3 – paragraph 1 – point 19
Article 3 – paragraph 1 – point 19
2006/43/EU
Article 39(6)
Article 39(6)
(a) inform the administrative or supervisory body of the audited entity of the outcome of the statutory audit and of the outcome of the assurance of sustainability reporting and explain how the statutory audit and the assurance of sustainability reporting contributed to the integrity of financial and sustainability reporting and what the role of the audit committee was in that process; the audited company may task another committee of such issues;