17 Amendments of Stefan BERGER related to 2021/0104(COD)
Amendment 433 #
Proposal for a directive
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Directive 2013/34/EU
Article 19b – paragraph 3
Article 19b – paragraph 3
Amendment 435 #
Proposal for a directive
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Directive 2013/34/EU
Article 19b – paragraph 3
Article 19b – paragraph 3
(b) the information that financial market participants need to comply with their disclosure obligations laid down in Regulation (EU) 2019/2088 and the delegated acts adopted pursuant to that Regulation, matching the reporting capabilities of the reporting entities;
Amendment 436 #
Proposal for a directive
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Directive 2013/34/EU
Article 19b – paragraph 3
Article 19b – paragraph 3
(c) the criteria set out in the delegated acts adopted pursuant to Regulation (EU) 2020/852*7whose feasibility in practice and by means of concrete templates and examples are ensured by the Commission;
Amendment 438 #
Proposal for a directive
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Directive 2013/34/EU
Article 19b – paragraph 3
Article 19b – paragraph 3
(h a) (i) administrative burden and costs of the undertakings under the scope of this Regulation; In all the delegated acts listed in the Article, the Commission and its advisory bodies will ensure a coordinated and staggered approach to implementation to ensure high reporting/data quality, reliability and implementability.
Amendment 576 #
Proposal for a directive
Article 1 – paragraph 1 – point 12
Article 1 – paragraph 1 – point 12
Directive 2013/34/EU
Article 51 – paragraph 2
Article 51 – paragraph 2
(b) an order requiring the natural person or the legal entity responsible to cease the conduct constituting the infringement and to desist from any repetition of that conduct;
Amendment 580 #
Proposal for a directive
Article 1 – paragraph 1 – point 12
Article 1 – paragraph 1 – point 12
Directive 2013/34/EU
Article 51 – paragraph 3
Article 51 – paragraph 3
(b) the degree of responsibility of the natural person or legal entity responsible;
Amendment 581 #
Proposal for a directive
Article 1 – paragraph 1 – point 12
Article 1 – paragraph 1 – point 12
Directive
Article
Article
(c) the financial strength of the natural person or legal entity responsible;
Amendment 582 #
Proposal for a directive
Article 1 – paragraph 1 – point 12
Article 1 – paragraph 1 – point 12
Directive
Article
Article
(d) the importance of profits gained or losses avoided by the natural person or legal entity responsible, in so far as such profits or losses can be determined;
Amendment 584 #
Proposal for a directive
Article 1 – paragraph 1 – point 12
Article 1 – paragraph 1 – point 12
Directive
Article
Article
(f) the level of cooperation of the natural person or legal entity responsible with the competent authority;
Amendment 585 #
Proposal for a directive
Article 1 – paragraph 1 – point 12
Article 1 – paragraph 1 – point 12
Directive
Article
Article
(g) previous infringements by the natural person or legal entity responsible.’.
Amendment 590 #
Proposal for a directive
Article 2 – paragraph 1 – point 4
Article 2 – paragraph 1 – point 4
Directive 2004/109/EC
Article 28d
Article 28d
Amendment 594 #
Proposal for a directive
Article 3 – paragraph 1 – point 4 – point d
Article 3 – paragraph 1 – point 4 – point d
Directive 2013/34/EU
Article 8(1)
Article 8(1)
Amendment 602 #
Proposal for a directive
Article 3 – paragraph 1 – point 14 – point e
Article 3 – paragraph 1 – point 14 – point e
Directive
Article
Article
The audit report shall be signed and dated by the statutory auditor. Where an audit firm carries out the statutory audit and, where applicable, the assurance of sustainability reporting, the audit report shall bear the signature of at least the statutory auditor(s) carrying out the statutory audit and the assurance of sustainability reporting on behalf of the audit firm. Where more than one statutory auditor or audit firm have been simultaneously engaged, the audit report shall be signed by all statutory auditors or at least by the statutory auditors carrying out the statutory audit and the assurance of sustainability reporting on behalf of every audit firm. In exceptional circumstances Member States may provide that such signature(s) need not be disclosed to the public if such disclosure could lead to an imminent and significant threat to the personal security of any person.;
Amendment 607 #
Proposal for a directive
Article 5 – paragraph 1 – introductory part
Article 5 – paragraph 1 – introductory part
1. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with Articles 1 to 3 of this Directive by 1 December 2022one and a half year after the directive has entered into force. They shall immediately inform the Commission thereof.
Amendment 609 #
Proposal for a directive
Article 5 – paragraph 1 – subparagraph 1
Article 5 – paragraph 1 – subparagraph 1
Member States shall provide that the provisions referred to in the first subparagraph shall apply for financial years starting on or after 1 January 2023not earlier than two full financial years during which the undertakings have had the opportunity to adapt to the provisions and reporting standards set out in this Directive and the accompanying, adopted and published delegated acts.
Amendment 614 #
Proposal for a directive
Article 6 – paragraph 1
Article 6 – paragraph 1
Article 4 of this Directive shall apply to financial years starting on or after 1 January 2023not earlier than one full financial years during which the undertakings have had the opportunity to adapt to the provisions and reporting standards set out in this Directive and the accompanying, adopted and published delegated acts..
Amendment 616 #
Proposal for a directive
Article 8 a (new)
Article 8 a (new)