1 Amendments of Nicola BEER related to 2021/0295(COD)
Amendment 305 #
Proposal for a directive
Recital 82 a (new)
Recital 82 a (new)
(82 a) Article 19a(5) of Directive 2013/34/EU should be amended so that low-risk profile undertakings as defined in Article 29a may limit their sustainability reporting according to the simplified SME sustainability reporting standards.