Activities of Ivan ŠTEFANEC related to 2021/0104(COD)
Shadow opinions (1)
OPINION on the proposal for a directive of the European Parliament and of the Council amending Directive 2013/34/EU, Directive 2004/109/EC, Directive 2006/43/EC and Regulation (EU) No 537/2014, as regards corporate sustainability reporting
Amendments (4)
Amendment 74 #
Proposal for a directive
Recital 71
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 financial and 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.
Amendment 103 #
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 adopt delegated acts in accordance with Article 49 to provide for sustainability reporting standards proportionate to the capacities and characteristics of small and medium-sized undertakings. Those sustainability reporting standards shall be in line with the principle of proportionality. Those sustainability reporting standards shall specify which information referred to in Articles 19a and 29a small 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 reported.
Amendment 104 #
Proposal for a directive
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Directive 2013/34/EU
Article 19c – paragraph 1a (new)
Article 19c – paragraph 1a (new)
Delegated acts defining the sustainability reporting for SMEs should reflect the sector of activity, the size of the undertaking, the context of its operations, the nature and the severity of risks in its value chain, its business model, its position in value chains and the nature of its products and services.
Amendment 105 #
Proposal for a directive
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Directive 2013/34/EU
Article 19c – paragraph 1 b (new)
Article 19c – paragraph 1 b (new)
Delegated acts need to be sufficiently clear for SMEs to be able to comply with those requirements and know how to avoid sanctions and be equipped to protect human rights and environmental commitments, and due diligence legislation should ensure competitive advantage for European companies in the short and medium term.