[ParlTrack]

Lara WOLTERS, Tiemo WÖLKEN, Bettina VOLLATH

Proposal for a directive
Recital 8

(8) The ultimate beneficiaries of better sustainability reporting by undertakings are individual citizens and savers. Savers who want to invest sustainably will have the opportunity to do so, while all citizens should benefit from a stable, sustainable and inclusive economic system. To realise these benefits, the sustainability information disclosed in undertaking’s annual reports first has to reach two primary groups (‘users’). The first group of users consists of investors, including asset managers, who want to better understand the risks and opportunities that sustainability issues pose to their investments and the impacts of those investments on people and the environment. The second group of users consists of organisations, including non- governmental organisations and social partners, that wish to better hold undertakings to account for their impacts on people and the environment, or wish to exchange with undertakings during the elaboration of those reports. Other stakeholders may also make use of sustainability information disclosed in annual reports. The business partners of undertakings, including customers, may rely on this information to understand, and where necessary report on, the sustainability risks and impacts through their own value chains. Policy makers and environmental agencies may use such information, in particular on an aggregate basis, to monitor environmental and social trends, to contribute to environmental accounts, and to inform public policy. Few individual citizens and consumers directly consult undertaking’s reports, but they may use such information indirectly such as when considering the advice or opinions of financial advisers or non-governmental organisations. Many investors and asset managers purchase sustainability information from third party data providers, who collect information from various sources, including public corporate reports.

2021/12/15
Committee: JURI

Lara WOLTERS, Tiemo WÖLKEN, Bettina VOLLATH

Proposal for a directive
Recital 8 a (new)

(8a) The market for sustainability information is rapidly growing, and the role of data providers is gaining in importance with the new obligations that investors and asset managers need to fulfil. With the increased availability of disaggregated data, sustainability information should come at a more reasonable cost. The amended Directive 2013/34 is expected to increase the comparability of data and harmonise standards. It is expected that the practices of data providers should converge and that expertise will grow in this area, with a vast potential for job creation. In the event that the review of this Directive concludes that the practices of data providers remain fragmented, rules should be introduced in order to further standardise those practices and increase their reliability.

2021/12/15
Committee: JURI

Lara WOLTERS, Tiemo WÖLKEN, Bettina VOLLATH

Proposal for a directive
Recital 10 a (new)

(10a) The European Green Deal will require behavioural change to achieve its objectives. Consequently, there is a need to move from corporate short-termism, to more sustainable, longer-term decision- making. As a study for DG Justice and Consumers in July 2020 revealed, one of the root causes of corporate short-termism is the regulatory framework19a. Though not sufficient on its own, enhanced sustainability reporting can be an important incentive for more sustainable corporate decision-making and governance. Sustainability reporting is also essential to keep track of the progress made in implementing the European Green Deal. _________________ 19a Study on Directors Duties and Sustainable Corporate Governance, prepared for DG Justice and Consumers in July 2020

2021/12/15
Committee: JURI

Lara WOLTERS, Tiemo WÖLKEN, Bettina VOLLATH

Proposal for a directive
Recital 15

(15) Articles 19a and 29a of Directive 2013/34/EU apply to large undertakings that are public-interest entities with an average number of employees in excess of 500, and to public-interest entities that are parent undertakings of a large group with an average number of employees in excess of 500 on a consolidated basis, respectively. In view of the growth of users’ needs for sustainability information, additional categories of undertakings should be required to report such information. It is therefore appropriate to require all large undertakings and all undertakings listed on regulated markets, ~~except micro undertakings, to report detailed sustainability information. In addition, all undertakings that are parent un~~and small and medium-sized undertakings operating in high-risk economic sectors, to report derta~~kings of large groups should prepare sustainability reporting at group level~~iled sustainability information.

2021/12/15
Committee: JURI

Lara WOLTERS, Tiemo WÖLKEN, Bettina VOLLATH

Proposal for a directive
Recital 16

(16) The requirement that also large non-listed undertakings, and small and medium-sized undertakings operating in high-risk economic sectors, should disclose information on sustainability matters is mainly driven by concerns about the impacts and accountability of such undertakings, including through their value chain. In this respect, all large undertakings, and small and medium-sized undertakings operating in high-risk economic sectors, should be subject to the same requirements to report sustainability information publicly. In addition, financial market participants also need information from those large non-listed undertakings.

2021/12/15
Committee: JURI

Lara WOLTERS, Tiemo WÖLKEN, Bettina VOLLATH

Proposal for a directive
Recital 18

(18) Considering the growing relevance of sustainability-related risks and taking into account that small and medium-sized enterprises (SMEs) listed on regulated markets comprise a significant proportion of all listed undertakings in the Union, in order to ensure investor protection it is appropriate to require that also those SMEs disclose information on sustainability matters. The introduction of this requirement will help to ensure that financial market participants can include smaller listed undertakings in investment portfolios on the basis that they report the sustainability information that financial market participants need. It will therefore help to protect and enhance the access of smaller listed undertakings to financial capital, and avoid discrimination against such undertakings on the part of financial market participants. The introduction of this requirement is also necessary to ensure that financial market participants have the information they need from investee undertakings to be able to comply with their own sustainability disclosure requirements laid down in Regulation (EU) 2019/2088. SMEs listed on regulated markets should, however, be provided with sufficient time to prepare for the application of the requirement to report sustainability information, due to their smaller size and more limited resources, and taking account of the difficult economic circumstances created by the COVID-19 pandemic. They should ~~also~~ be given the possibility to report according to standards that are proportionate to the capacities and resources of SMEs. Non- listed SMEs can ~~also~~either choose to use these proportionate standards on a voluntary basis, or report according to the standards applicable to large undertakings. The SME standards will set a reference for undertakings that are within the scope of the Directive regarding the level of sustainability information that they could reasonably request from SME suppliers and clients in their value chains.

2021/12/15
Committee: JURI

Lara WOLTERS, Tiemo WÖLKEN, Bettina VOLLATH

Proposal for a directive
Recital 18 a (new)

(18a) Environmental, social and employee matters, respect for human rights, anti-corruption and bribery matters are not contingent on the size of an undertaking. Therefore, SMEs which are operating in economic sectors determined to be high risk should also be required to disclose information on sustainability matters, irrespective of whether or not they are listed on regulated markets.

2021/12/15
Committee: JURI

Lara WOLTERS, Tiemo WÖLKEN, Bettina VOLLATH

Proposal for a directive
Recital 20

(20) Article 23(4), first subparagraph, point (i), and Article 23(4), fourth subparagraph of Directive 2004/109/EC empower the Commission to adopt measures to set up a mechanism for the determination of equivalence of information required under the Directive, and for the establishment of general equivalence criteria regarding accounting standards, respectively. Article 23(4), third subparagraph, of Directive 2004/109/EC also empowers the Commission to take the necessary decisions on the equivalence of accounting standards that are used by third-country issuers. In order to reflect the inclusion of the sustainability requirements in Directive 2004/109/EC, the Commission should be empowered to establish a mechanism for the determination of equivalence of sustainability reporting standards applied by third-country issuers of securities. For the same reason, the Commission should also be empowered to take the necessary decisions on the equivalence of sustainability reporting standards that are used by third-country issuers. Those amendments will ensure consistent equivalence regimes for sustainability reporting obligations and for financial reporting obligations regarding the annual financial report.deleted

2021/12/15
Committee: JURI

Lara WOLTERS, Tiemo WÖLKEN, Bettina VOLLATH

Proposal for a directive
Recital 21

(21) Articles 19a(3) and 29a(3) of Directive 2013/34/EU currently ~~exempt~~allow all subsidiary undertakings ~~from the obligation~~ to report their non- financial information ~~where such undertakings and their subsidiary undertakings are included in~~through the consolidated management report of their parent undertaking, provided this includes all the required non-financial information. It is necessary, however to ensure that sustainability information is easily accessible for users, and to bring transparency about which is the parent undertaking of the exempted subsidiary undertaking which is reporting at consolidated level. It is therefore necessary to require those subsidiary undertakings to publish the consolidated management report of their parent undertaking and to include a reference in their management report to the fact that they are exempted from reporting sustainability information. That exemption should also apply where the parent undertaking reporting at consolidated level is a third country undertaking reporting sustainability information in accordance with the requirements of this Directive or in a manner equivalent to EU sustainability reporting standardsdrafting their own sustainability information report.

2021/12/15
Committee: JURI

Lara WOLTERS, Tiemo WÖLKEN, Bettina VOLLATH

(22) Article 23 of Directive 2013/34/EU exempts parent undertakings from the obligation to prepare consolidated financial statements and a consolidated management report where those undertakings are subsidiaries of another parent undertaking that complies with that obligation. It should be specified, however, that the exemption regime for consolidated financial statements and consolidated management reports operates independently from the exemption regime for consolidated sustainability reporting. An undertaking can therefore be exempted from consolidated financial reporting obligations but not exempted from consolidated sustainability reporting obligations where its ultimate parent prepares consolidated financial statements and consolidated management reports in accordance with Union law, or in accordance with equivalent requirements if the undertaking is established in a third country, but does not prepare consolidated sustainability reporting in accordance with EU law, or in accordance with equivalent requirements if the undertaking is established in a third country.deleted

2021/12/15
Committee: JURI

Lara WOLTERS, Tiemo WÖLKEN, Bettina VOLLATH

Proposal for a directive
Recital 24

(24) The list of sustainability matters on which undertakings are required to report should be as coherent as possible with the definition of ‘sustainability factors’ laid down in Regulation (EU) 2019/2088. That list should also correspond to the needs and expectations of users and undertakings themselves, who often use the terms ‘environmental’, ‘social’ and ‘governance’ as a means to categorise the three main sustainability matters. The list of sustainability factors laid down in Regulation (EU) 2019/2088 does not explicitly include governance matters. The definition of sustainability matters in Directive 2013/34/EU should therefore be based on the definition, indicators and methodologies of ‘sustainability factors’ laid down in Regulation (EU) 2019/2088 and the associated delegated acts, but with the addition of governance matters.

2021/12/15
Committee: JURI

Lara WOLTERS, Tiemo WÖLKEN, Bettina VOLLATH

Proposal for a directive
Recital 26

(26) Articles 19a(1) and 29a(1) of Directive 2013/34/EU require undertakings to disclose information about five reporting areas: business model, policies (including due diligence processes implemented), the outcome of those policies, risks and risk management, and key performance indicators relevant to the business. Article 19a(1) of Directive 2013/34/EU does not contain explicit references to other reporting areas that users of information consider relevant, some of which align with disclosures included in international frameworks, including the recommendations of the Task Force on Climate-related Financial Disclosures. Disclosure requirements should be specified in sufficient detail to ensure that undertakings report information on their resilience to risks related to sustainability matters. In addition to the reporting areas identified in Articles 19a(1) and 29a(1) of Directive 2013/34/EU, undertakings should therefore be required to disclose information about their business strategy and the resilience of the business model and strategy to risks related to sustainability matters, any plans they may have to ensure that their business model and strategy are compatible with the transition to a sustainable and climate- neutral economy; whether and how their business model and strategy take account of the interests of stakeholders; any opportunities for the undertaking arising from sustainability matters; the implementation of the aspects of the business strategy which affect, or are affected by sustainability matters; any sustainability targets set by the undertaking and the progress made towards achieving them; the role of the board and management with regard to sustainability matters; the ~~principal~~ actual and potential adverse impacts connected with the undertaking’s activities; a due diligence strategy for identifying actual or potential adverse impacts and addressing them; and how the undertaking has identified and evaluated the information that they report on. Once the disclosure of elements such as targets and the progress towards achieving them is required, the separate requirement to disclose the outcomes of policies is no longer necessary.

2021/12/15
Committee: JURI

Lara WOLTERS, Tiemo WÖLKEN, Bettina VOLLATH

Proposal for a directive
Recital 27

(27) To ensure consistency with international instruments such as the UN Guiding Principles on Business and Human Rights and the OECD Due Diligence Guidance for Responsible Business Conduct, the due diligence disclosure requirements should be specified in greater detail than is the case in Article 19a(1), point (b), and Article 29a(1), point (b) of Directive 2013/34/EU. Due diligence is the process that undertakings carry out to identify, prevent, mitigate and remediate ~~the principal~~ actual and potential adverse impacts connected with their activities and identifies how they address those adverse impacts. Impacts connected with an undertaking’s activities include impacts directly caused by the undertaking, impacts to which the undertaking contributes, and impacts which are otherwise linked to the undertaking’s value chain. The due diligence process concerns the whole value chain of the undertaking including its own operations, its products and services, its business relationships and its supply chains. In alignment with the UN Guiding Principles on Business and Human Rights, an actual or potential ~~adverse~~ impact ~~is to~~should be considered ~~principal where it measures among the greatest impacts connected with the undertaking’s activities~~adverse based on: the gravity of the impact on people or the environment; the number of individuals that are or could be affected, or the scale of damage to the environment; and the ease with which the harm could be remediated, restoring the environment or affected people to their prior state.

2021/12/15
Committee: JURI

Lara WOLTERS, Tiemo WÖLKEN, Bettina VOLLATH

Proposal for a directive
Recital 34

(34) The European Financial Reporting Advisory Group (EFRAG) is a non-profit association established under Belgian law that serves the public interest by providing advice to the Commission on the endorsement of international financial reporting standards. EFRAG has established a reputation as a European centre of expertise on corporate reporting, and ~~is well placed to~~can foster coordination between European sustainability reporting standards and international initiatives that seek to develop standards that are consistent across the world. In March 2021, a multi- stakeholder task force set up by EFRAG published recommendations for the possible development of sustainability reporting standards for the European Union. Those recommendations contain proposals to develop a coherent and comprehensive set of reporting standards, covering all sustainability matters from a double-materiality perspective. Those recommendations also contain a detailed roadmap for developing such standards, and proposals for mutually reinforcing cooperation between global standard- setting initiatives and standard-setting initiatives of the European Union. In March 2021, the EFRAG President published recommendations for possible governance changes to EFRAG if it were to be asked to develop technical advice about sustainability reporting standards. These recommendations include offsetting up within EFRAG a new sustainability reporting pillar while not significantly modifying the existing financial reporting pillar. When adopting sustainability reporting standards, the Commission should take account of technical advice that EFRAG will develop. In order to ensure high-quality standards that contribute to the European public good and meet the needs of undertakings and of users of the information reported, EFRAG’s technical advice should be developed with proper due process, public oversight and transparency, accompanied by cost benefit analyses, and be developed ~~with the expertise of relevant stakehold~~by an independent body constituted of a balanced representation of relevant stakeholders, including civil society organisations and social partners. To ensure that Union sustainability reporting standards take account of the views of the Member States of the Union, before adopting the standards the Commission should consult the Member State Expert Group on Sustainable Finance referred to in Article 24 of Regulation (EU) 2020/852 on EFRAG’s technical advice. The European Securities and Markets Authority (ESMA) plays a role in drafting regulatory technical standards pursuant to Regulation (EU) 2019/2088 and there needs to be coherence between those regulatory technical standards and sustainability reporting standards. According to Regulation (EU) No 1095/2010 of the European Parliament and of the Council54 , ESMA also plays a role in promoting supervisory converge in the enforcement of corporate reporting by issuers whose securities are listed on EU regulated markets and who will be required to use these sustainability reporting standards. Therefore, ESMA should be required to provide an opinion on EFRAG’s technical advice. This opinion should be provided within two months from the date of receipt of the request from the Commission. In addition, the Commission should consult the European Banking Authority, the European Insurance and Occupational Pensions Authority, the European Environment Agency, the European Union Agency for Fundamental Rights, the European Central Bank, the Committee of European Auditing Oversight Bodies and the Platform on Sustainable Finance to ensure that the sustainability reporting standards are coherent with relevant Union policy and legislation. Where any of those bodies decide to submit an opinion, they shall do so within two months from the date of being consulted by the Commission. _________________ 54 Regulation (EU) No 1095/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Securities and Markets Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/77/EC (OJ L 331, 15.12.2010, p. 84).

2021/12/15
Committee: JURI

Lara WOLTERS, Tiemo WÖLKEN, Bettina VOLLATH

Proposal for a directive
Recital 44

(44) Users need information about governance factors, including information on the role of an undertaking’s administrative, management and supervisory bodies, including with regard to sustainability matters, the composition of such bodies, including the gender balance of company boards and related policies for increasing diversity, and an undertaking’s internal control and risk management systems, including in relation to the reporting process. Users also need information about undertakings’ corporate culture and approach to business ethics, including anti-corruption and anti-bribery, and about their political engagements, including lobbying activities. Information about the management of the undertaking and the quality of relationships with business partners, including payment practices relating to the date or period for payment, the rate of interest for late payment or the compensation for recovery costs referred to in Directive 2011/7/EU of the European Parliament and of the Council62 on late payment in commercial transactions, helps users to understand an undertaking’s risks as well as its impacts on sustainability matters. Every year, thousands of businesses, especially SMEs, suffer administrative and financial burdens because they are paid late, or not at all. Ultimately, late payments lead to insolvency and bankruptcy, with destructive effects on entire value chains. Increasing information about payment practices should empower other undertakings to identify prompt and reliable payers, detect unfair payment practices, access information about the businesses they trade with, and negotiate fairer payment terms. _________________ 62 Directive 2011/7/EU of the European Parliament and of the Council of 16 February 2011 on combating late payment in commercial transactions (OJ L 48, 23.2.2011, p. 1).

2021/12/15
Committee: JURI

Lara WOLTERS, Tiemo WÖLKEN, Bettina VOLLATH

Proposal for a directive
Recital 44 a (new)

(44a) Diversity on company boards contributes to better decision-making, corporate governance and resilience in undertakings. Workers' representatives as well as more women on boards would promote the sustainable development of undertakings.

2021/12/15
Committee: JURI

Lara WOLTERS, Tiemo WÖLKEN, Bettina VOLLATH, Paul TANG

Proposal for a directive
Recital 44 b (new)

(44b) Fair tax policies are an integral part of an undertaking's corporate social responsibility. It is therefore relevant that undertakings should disclose their policies in this field. Specifically relevant are an undertaking's policies regarding potentially harmful tax regimes as can be indicated using the hallmarks laid out in Annex IV of the Council Directive (EU) 2018/822 amending Directive 2011/16/EU. These hallmarks, as well as international standards on tax reporting, such as those developed by the Global Reporting Initiative, should be used to develop delegated acts further specifying the sustainability reporting standards on fair taxation practices.

2021/12/15
Committee: JURI

Lara WOLTERS, Tiemo WÖLKEN, Bettina VOLLATH

Proposal for a directive
Recital 45

(45) The reporting standards should promote a more integrated view of all the information published by undertakings in the management report to provide users of that information with a better understanding of the development, performance, position and impact of the undertaking. Those standards should distinguish as necessary between information that undertakings should disclose when reporting at individual level and the additional information that undertakings should disclose when reporting at consolidated level. Those standards should also contain guidance for undertakings on the process carried out to identify the sustainability information that should be included in the management report.

2021/12/15
Committee: JURI

Lara WOLTERS, Tiemo WÖLKEN, Bettina VOLLATH

Proposal for a directive
Recital 45 a (new)

(45a) Member States should ensure that sustainability reporting is done in compliance with workers’ rights to information and consultation, in accordance with Directive 2002/14/EC and, where applicable, in accordance with Directive 2009/38/EC, Directive 2001/86/EC or Directive 2003/72/EC. Member States may decide that workers’ rights to information and consultation apply with respect to the workers of companies other than those referred to in Article 3(1) of Directive 2002/14/EC.

2021/12/15
Committee: JURI

Lara WOLTERS, Tiemo WÖLKEN, Bettina VOLLATH

Proposal for a directive
Recital 46 a (new)

(46a) Sector specific standards should be in particular developed for the extractive industry, as defined in Article 41 (1) of Directive 2013/34/EU, and the logging of forests. Those standards should be consistent with the project level reporting requirements foreseen in Chapter 10 of Directive 2013/34/EU, and should require the publication of contracts and other relevant documents upon which these projects are based, as well as information on payments to Governments and joint ventures.

2021/12/15
Committee: JURI

Lara WOLTERS, Tiemo WÖLKEN, Bettina VOLLATH

Proposal for a directive
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. 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. Likewise, an undertaking should not seek the opinion of the same audit firm or equivalent for both the fulfilment of its due diligence obligations, and the assurance of sustainability disclosures as set out in this directive. _________________ 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).

2021/12/15
Committee: JURI

Lara WOLTERS, Tiemo WÖLKEN, Bettina VOLLATH

Proposal for a directive
Recital 57

(57) It should be ensured that the requirements imposed on auditors as regards their work on the statutory audit and the assurance of sustainability reporting are consistent. It should therefore be laid down that, where the opinion on sustainability reporting is given by the statutory auditor or audit firm carrying out the statutory audit of financial statements, the key audit partners are actively involved in conducting the assurance of sustainability reporting. When carrying out the assurance of sustainability reporting, statutory auditors should be required to devote sufficient time to the engagement and assign sufficient resources and expertise to enable them to carry out their duties appropriately. Finally, the client account record should specify the fees charged for the assurance of sustainability reporting and the audit file should include information related to the assurance of sustainability reporting.

2021/12/15
Committee: JURI

Lara WOLTERS, Tiemo WÖLKEN, Bettina VOLLATH

Proposal for a directive
Recital 71

(71) Member States are invited to assess the impact of their transposition act on SMEs in order to ensure that they are not disproportionately affected, giving specific attention to micro-enterprises and to the unnecessary administrative burden, and to publish the results of such assessments. Member States should consider introducing measures to support SMEs in applying the voluntary simplified reporting standards.

2021/12/15
Committee: JURI

Lara WOLTERS, Tiemo WÖLKEN, Bettina VOLLATH

Proposal for a directive
Article 1 – paragraph 1 – point 1

Directive 2013/34/EU
Article 1 – paragraph 3 – point b a (new)

(ba) legal entities such as foundations and legal arrangements similar to trusts as referred to in Directive 2015/849 of the European Parliament and of the Council1a. _________________ 1a Directive (EU)2015/849 of the European Parliament and of the Council of 20 May 2015 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, amending Regulation (EU) No 648/2012 of the European Parliament and of the Council, and repealing Directive 2005/60/EC of the European Parliament and of the Council and Commission Directive 2006/70/EC(Text with EEA relevance)

2021/12/15
Committee: JURI

Lara WOLTERS, Tiemo WÖLKEN, Bettina VOLLATH

Proposal for a directive
Article 1 – paragraph 1 – point 2

Directive 2013/34/EU
Article 2 – point 17

(17) ‘sustainability matters’ means sustainability factors as defined in Article 2, point (24) of Regulation (EU) 2019/2088 of the European Parliament and of the Council\*4, including the underlying methodologies and indicators pertaining to environmental matters set out in that regulation, as well as the delegated acts pursuant to it, and governance factors;

2021/12/15
Committee: JURI

Lara WOLTERS, Tiemo WÖLKEN, Bettina VOLLATH

Proposal for a directive
Article 1 – paragraph 1 – point 2

Directive 2013/34/EU
Article 2 – point 20 a (new)

(20a) 'high-risk sectors' are those business sectors in which there is a high risk for adverse impacts on the environment, good governance, social or human rights, due to factors including their size, business and value chain characteristics.

2021/12/15
Committee: JURI

Lara WOLTERS, Tiemo WÖLKEN, Bettina VOLLATH