Activities of Pierre KARLESKIND 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
Amendments (4)
Amendment 5 #
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 , undertakings 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 9 #
Proposal for a decision
Recital 5
Recital 5
(5) The reporting requirements for certain third-country undertakings only apply as of financial year 2028. Since the time limit for the adoption of the delegated acts containing the complementary sustainability reporting obligations referred to in Article 29b(1), third subparagraph, of Directive 2013/34/EU will be postponed by 2 years, the time limit for the adoption of the sustainability reporting standards for certain third-country undertakings standards should also be postponed by 2 years.
Amendment 11 #
Proposal for a decision
Article 1 – paragraph 1 – point 1
Article 1 – paragraph 1 – point 1
Directive 2013/34/EU
Article 29b – paragraph 1 – third subparagraph
Article 29b – paragraph 1 – third subparagraph
(1) In Article 29b(1), third subparagraph, introductory wording, ‘30 June 2024’ is replaced by ‘30 June 2026the following: ‘30 June 2025 for the sectors associated with oil and gas activities (upstream and mid-downstream), coal mining and mining activities, and financial activities that are included in Sections A to H and Section L of Annex I to Regulation (EC) No 1893/2006, and otherwise by March 2026'’;
Amendment 15 #
Proposal for a decision
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Article 40b
Article 40b
(2) in Article 40b, ‘30 June 2024’ is replaced by ‘30 JuneMarch 2026’.