BETA

14 Amendments of Sergio BERLATO related to 2021/0104(COD)

Amendment 77 #
Proposal for a directive
Recital 28
(28) Directive 2013/34/EU does not require the disclosure of information on intangibles other than intangible assets recognised in the balance sheet. It is widely recognised that information on intangible assets and other intangible factors, including internally-generated intangibles, is underreported, impeding the proper assessment of an undertaking’s development, performance and position and monitoring of investments. To enable investors to better understand the increasing gap between the accounting book value of many undertakings and their market valuation, which is observed in many sectors of the economy, adequate reporting on intangibles should be required. It is therefore necessary to require undertakings to disclose information on intangibles other than intangible assets recognised in the balance sheet, including intellectual capital, human capital, including skills development, and social and relationship capital, including reputation capital. Information on intangibles should also include information related to research and development.deleted
2021/12/13
Committee: ENVI
Amendment 133 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Article 2 – paragraph 1 – point 19
(19) ’intangibles’ means non-physical resources that contribute to the undertaking’s value creation;deleted
2021/12/13
Committee: ENVI
Amendment 156 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Directive 2013/34/EU
Article 19 a – paragraph 1
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), 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. When sustainability matters have a negative impact on the development, performance and position of the undertaking, it shall be clearly indicated.
2021/12/13
Committee: ENVI
Amendment 173 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Directive 2013/34/EU
Article 19 a – paragraph 2 – subparagraph 1 – point a – point iii
(iii) the plans of the undertaking to ensure that its business model and strategy are compatible with the transition to a sustainable economy and with the limiting of global warming to 1.5 °C in line with the Paris Agreement;
2021/12/13
Committee: ENVI
Amendment 185 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Directive 2013/34/EU
Article 19 a – paragraph 2 – subparagraph 1 – point c
(c) a description of the role of the administrative, management and supervisory bodies with regard to sustainability matters, when applicable;
2021/12/13
Committee: ENVI
Amendment 195 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Directive 2013/34/EU
Article 19 a – paragraph 2 – subparagraph 1 – point e – point iii
(iii) any actions taken, and the result of such actions, to prevent, mitigate or remediate actual or potential adverse impacts;deleted
2021/12/13
Committee: ENVI
Amendment 204 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Directive 2013/34/EU
Article 19 a – paragraph 2 – subparagraph 2
Undertakings shall also disclose information on intangibles, including information on intellectual, human, and social and relationship capital.deleted
2021/12/13
Committee: ENVI
Amendment 212 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Directive 2013/34/EU
Article 19 a – paragraph 3 – subparagraph 2
Where appropriate, the information referred to in paragraphs 1 and 2 shall contain information about the undertaking’s value chain, including the undertaking’s own operations, products and services, its business relationships and its supply chain, to the extent possible. This provision should not be construed as an obligation to share business sensitive information.
2021/12/13
Committee: ENVI
Amendment 268 #
Proposal for a directive
Article 1 – paragraph 1 – point 4
Directive 2013/34/EU
Article 19b – paragraph 2 – subparagraph 2 – point b – introductory part
(b) specify the information that undertakings are to disclose about social factors, including information about:
2021/12/13
Committee: ENVI
Amendment 269 #
Proposal for a directive
Article 1 – paragraph 1 – point 4
Directive 2013/34/EU
Article 19b – paragraph 2 – subparagraph 2 – point b – point i
(i) equal opportunities for all, including gender equality and equal pay for equal work, training and skills development, employment and inclusion of people with opposing political views, and employment and inclusion of people with disabilities;
2021/12/13
Committee: ENVI
Amendment 302 #
Proposal for a directive
Article 1 – paragraph 1 – point 7
Directive 2013/34/EU
Article 29a – paragraph 2 – subparagraph 1 – point a – point iii
(iii) the plans of the group to ensure that the group’s business model and strategy compatible with the transition to a sustainable economy and with the limiting of global warming to 1.5 °C in line with the Paris Agreement;
2021/12/13
Committee: ENVI
Amendment 318 #
Proposal for a directive
Article 1 – paragraph 1 – point 7
Directive 2013/34/EU
Article 29a – paragraph 2 – subparagraph 2
Parent undertakings shall also report information on intangibles, including information on intellectual, human, and social and relationship capital.deleted
2021/12/13
Committee: ENVI
Amendment 339 #
Proposal for a directive
Article 1 – paragraph 1 – point 12
Directive 2013/34/EU
Article 51 – paragraph 3 – point f
(f) the level of cooperation of the natural person or legal entity responsible with the competent authority;deleted
2021/12/13
Committee: ENVI
Amendment 345 #
Proposal for a directive
Article 6 – paragraph 1
Article 4 of this Directive shall apply to financial years starting on or after 1 January 20237.
2021/12/13
Committee: ENVI