5 Amendments of Stéphanie YON-COURTIN related to 2021/0379(COD)
Amendment 54 #
Proposal for a directive
Recital 7
Recital 7
(7) In order for the information to be digitally usable, the entities should submit to the collection bodies the information in a data extractable format or, where required under Union law, in a machine-readable format. The entities should also accompany the information they submit to the collection bodies with the metadata requested by those collection bodies. The Commission should be empowered to adopt implementing technical standards developed by the relevant European Supervisory Authority specifying the metadata for each piece of information, the data structuring of the information, and the information for which the machine- readable format is required and which machine-readable format is to be used in that case. In respect of standards concerning sustainability information, the Joint Committee of the European Supervisory Authorities should consult the European Financial Reporting Advisory Group (EFRAG) on the development of these draft implementing standards. All standards should seek to make ESAP future-proof and consider potential interoperability at a global level in the future, thus should draw upon global standards and best practices where relevant.
Amendment 56 #
Proposal for a directive
Recital 8 a (new)
Recital 8 a (new)
(8 a) Collection bodies should not be responsible for verifying the accuracy of the content of the information, unless mandated to do so in accordance with the relevant Union law listed in the Annex to this Regulation. Entities subject to mandatory reporting should be responsible for ensuring the accuracy of the information submitted owing to their legal obligations under the relevant Union law listed in the Annex to this Regulation or national law.
Amendment 65 #
Proposal for a directive
Article 1 – paragraph 1
Article 1 – paragraph 1
Directive 2002/87/EC
Article 30b – paragraph 1– subparagraph 2 – point b – point v a (new)
Article 30b – paragraph 1– subparagraph 2 – point b – point v a (new)
(v a) the country of establishment of the entity;
Amendment 66 #
Proposal for a directive
Article 1 – paragraph 1
Article 1 – paragraph 1
Directive 2002/87/EC
Article 30b – paragraph 1 – point b – point v b (new)
Article 30b – paragraph 1 – point b – point v b (new)
Amendment 69 #
Proposal for a directive
Article 1 – paragraph 1
Article 1 – paragraph 1
Directive 2002/87/EC
Article 30b – paragraph 4 – subparagraph 2 a (new)
Article 30b – paragraph 4 – subparagraph 2 a (new)
To ensure consistency with the digital mark-up of sustainability information, ESMA shall consult the European Financial Reporting Advisory Group on the development of draft implementing standards pertaining to the disclosure of sustainability information.