15 Amendments of Miriam LEXMANN related to 2021/0104(COD)
Amendment 61 #
Proposal for a directive
Recital 8 a (new)
Recital 8 a (new)
(8a) The reporting by undertaking, should, however, following the principle of proportionality, not cause an excessive burden on companies or require efforts non-proportionate to the size of the company, its staff and/or scope of business activities, thus putting into danger the employment and/or incomes of management and personnel, engaged in the usual business activities, by imposing new structures, job titles and management positions to the company staff.
Amendment 62 #
Proposal for a directive
Recital 8 b (new)
Recital 8 b (new)
(8b) There should, furthermore, be no double reporting required and this Directive shall not be interpreted as requiring any reporting, already mandatory under another European or national legislative act, whereas certain adaptation of national legislation might be necessary in order to avoid double reporting
Amendment 66 #
Proposal for a directive
Recital 10 a (new)
Recital 10 a (new)
(10a) Reporting could, however, not disclose any and all information on sustainability issues, either required by investors or expected by the public. Therefore, this Directive should by no means be interpreted as relieving public authorities of their duties or market players and social partners of their professional responsibilities.
Amendment 68 #
Proposal for a directive
Recital 11
Recital 11
(11) The report on the review clause of the Non-Financial Reporting Directive (Directive 2014/95/EU), and its accompanying fitness check on corporate reporting, identified problems as to the effectiveness of that Directive48 . There is significant evidence that many undertakings do not disclose material information on all major sustainability- related topics. The report also identified as significant problems the limited comparability and reliability of sustainability information. Additionally, many undertakings from which users need suTherefore, this Directive aims mainly at proper reinforcement of the existainability information g rules for large not obliged to report suchand listed companies and the harmonization of the sustainability information required. _________________ 48 Publication office: please insert reference to Report from the Commission to the European Parliament, the Council and the European Economic and Social Committee on the review clauses in Directives 2013/34/EU, 2014/95/EU, and 2013/50/EU, and accompanying SWD- Fitness Check.
Amendment 105 #
Proposal for a directive
Recital 42 a (new)
Recital 42 a (new)
(42a) Achieving a climate neutral economy is also posing significant risk to employment levels and quality, especially in transition sectors and regions. Therefore, undertakings in those sectors and regions should also report on possible risks and negative trends regarding employment and incomes, due to flaws in the transition process.
Amendment 107 #
Proposal for a directive
Recital 43
Recital 43
(43) Sustainability reporting standards should specify the information that undertakings should disclose on social factors, including employee factors and human rights. Such information should cover the impacts of undertakings on people, including on human health. The information that undertakings disclose about human rights should include information about forced labour in their value chains where relevant, , but in no way should such reports replace the public authorities’ responsibility to address import of goods, produced as result of human rights abuses, including forced labour, by trade policy and diplomacy means. Reporting standards that address social factors should specify the information that undertakings should disclose with regard to the principles of the European Pillar of Social Rights that are relevant to businesses, including equal opportunities for all and working conditions. The European Pillar of Social Rights Action Plan adopted in March 2021 calls for stronger requirements on undertakings to report on social issues. The reporting standards should also specify the information that undertakings should disclose with regard to the human rights, fundamental freedoms, democratic principles and standards established in the International Bill of Human Rights and other core UN human rights conventions, the International Labour Organization’s Declaration on Fundamental Principles and Rights at Work, the fundamental conventions of the International Labour Organisation, and the Charter of Fundamental Rights of the European Union and the UN Convention on the Rights of Persons with Disabilities. The reporting on social factors should be proportionate to the scope and goals of this Directive, thus limited to essential rights and freedoms along the value chain.
Amendment 133 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2013/34/EU
Article 19a – paragraph 1
Article 19a – paragraph 1
1. Large undertakings and, as of 1 January 2026,, including small and medium-sized listed undertakings as of 1 January 2026, when subject to this Directive, which are undertakings referred to in Article 2, point (1), point (a), as well as high-impact undertakings, 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 193 #
Proposal for a directive
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Directive 2013/34/EU
Article 19b – paragraph 2 – subparagraph 1
Article 19b – paragraph 2 – subparagraph 1
2. The sustainability reporting standards referred to in paragraph 1 shall require that the information to be reported is understandable, accessible in particular for persons with disabilities relevant, representative, verifiable, comparable, and is represented in a faithful manner.
Amendment 199 #
Proposal for a directive
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Directive 2013/34/EU
Article 19b – paragraph 2 – subparagraph 2 – point b – point i
Article 19b – paragraph 2 – subparagraph 2 – point b – point i
(i) equal treatment and opportunities for all, including gender equality and equal pay for equal workwork, measures for just transition in the vulnerable regions and sectors, including, but not limited to measures under the Just Transition Mechanism, training and skills development, and employment and inclusion of people with disabilities;
Amendment 206 #
Proposal for a directive
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Directive 2013/34/EU
Article 19b – paragraph 2 – subparagraph 2 – point b – point ii
Article 19b – paragraph 2 – subparagraph 2 – point b – point ii
(ii) working conditions, including secure and adaptable employment, wages, social dialogueincluding adaptation to social and climate factors and to market disturbances, caused by green transition policies, availability of just transition policies in the vulnerable regions and sectors, adequacy of wages, social dialogue, freedom of association, collective bargaining and the involvement of workers, work-life balance, and a healthy, and safety, and well-just transition measures adaopted work environmentthrough social dialogue;
Amendment 217 #
Proposal for a directive
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Directive 2013/34/EU
Article 19b – paragraph 2 – subparagraph 2 – point b – point iii a (new)
Article 19b – paragraph 2 – subparagraph 2 – point b – point iii a (new)
(iiia) human rights impact assessments carried out by the relevant public authorities and adopted by the undertaking with respect violation of essential human rights and in particular against forced labour and child labour and the implementation of the undertaking's policy on free, prior and informed consent.
Amendment 220 #
Proposal for a directive
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Directive 2013/34/EU
Article 19b – paragraph 2 – subparagraph 2 – point c – point i
Article 19b – paragraph 2 – subparagraph 2 – point c – point i
(i) the role of the undertaking’s administrative, management and supervisory bodies, including with regard to sustainability matters, and their composition;
Amendment 228 #
Proposal for a directive
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Directive 2013/34/EU
Article 19c – paragraph 1
Article 19c – paragraph 1
The Commission shall, by 31 October 2024 at the latest, adopt a delegated acts in accordance with Article 49 to provide for sustainability reporting standards proportionate to the capacities and characteristics oflisting for which sectors small and medium- sized- undertakings. Those sustainability reporting standards shall specify which information referred to in Articles 19a and 29a are to report according to Articles 19a and 29a. The list of sectors shall list sectors according to the third level of NACE Rev, 2 as defined by Article 2(c) of Regulation (EC) No1893/2006. The delegated act smhall and medium-sized undertakings referred to in Article 2, point (1)(a) shall report. They shall take into account the criteria set out in Article 19b, paragraphs 2 and 3. They shall also, where relevant, specify the structure in which that information shall be reportedlist sectors that according to their nature or their overall impact on environmental, social or governance factors pose a particular impact unsustainability matters. When adopting that delegated act, the Commission shall take into consideration if mandatory reporting would particularly benefit the access to financial capital for the concerned small and medium sized- undertakings or if the disclosure of information would have a particular benefit for other stakeholders.
Amendment 230 #
Proposal for a directive
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Directive 2013/34/EU
Article 19c – paragraph 2
Article 19c – paragraph 2
The Commission shall adopt those delegated acts at the latest by 31 October 20234.
Amendment 243 #
Proposal for a directive
Article 1 – paragraph 1 – point 7
Article 1 – paragraph 1 – point 7
Directive 2013/34/EU
Article 29 a – paragraph 2 – subparagraph 1 – point e – point i
Article 29 a – paragraph 2 – subparagraph 1 – point e – point i