Activities of Beata KEMPA 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 (3)
Amendment 421 #
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 20223. They shall immediately inform the Commission thereof.
Amendment 423 #
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 20234
Amendment 424 #
Proposal for a directive
Article 5 – paragraph 1 a (new)
Article 5 – paragraph 1 a (new)
1 a. Member States shall provide that the provisions referred to in Article 1 subparagraph 1 point 3subparagraph 3 (Directive 2013/34/EU Article 19 a – paragraph 3 subparagraph2), Article 1 subparagraph 4 (Directive 2013/34/EU Article 19 d) and Article 1subparagraph 1 point 7 subparagraph 3 ( Directive 2013/34/EU Article 29 a –paragraph 3 subparagraph 2) shall apply for financial years starting on or after 1 January 2025.