Activities of Dragoş PÎSLARU 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 (15)
Amendment 79 #
Proposal for a directive
Recital 17 a (new)
Recital 17 a (new)
(17a) Account should be taken of the specific situation of undertakings which, although not having any legal establishment in the Union, regularly carry out a significant economic activity in it. Such undertakings should be subject to the same obligations as those established in the territory of the Union.
Amendment 84 #
Proposal for a directive
Recital 18 a (new)
Recital 18 a (new)
(18a) Certain sectors of economic activity are recognised as posing particularly significant sustainability risks. In order to ensure that this Directive can also apply to such high-risk sectors of economic activity they should be defined and the power to adopt a delegated act in accordance with Article 290 of the Treaty on the Functioning of the European Union in respect of establishing a list of high-risk sectors of economic activity should be delegated to the Commission. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement of13 April 2016 on Better Law-Making1a. In particular, to ensure their equal participation in the preparation of delegated acts, Parliament and the Council should receive all documents at the same time as Member States’ experts, and their experts should systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts. Medium- sized undertakings carrying out a high- risk economic activity should also be subject to sustainability reporting obligations. _________________ 1a OJ L 123, 12.5.2016, p. 1.
Amendment 109 #
Proposal for a directive
Recital 43
Recital 43
(43) Sustainability reporting standards should specify the information that undertakings should disclose on social factors, including employee factors andworkers' social and labour rights, equality, diversity and inclusion as well as human rights. Such information should cover the impacts of undertakings on its workers, people, including on human health. The information that undertakings disclose about human rights should include information about forced labour in their value chains where relevant. Reporting standards that address social factors should specify the information that undertakings should disclose with regard to the principles of the European Pillar of Social Rights that are relevant to businesses, including equal opportunities for all and fair working conditions. The European Pillar of Social Rights Action Plan adopted in March 2021 calls for stronger requirements on undertakings to report on social issues. The reporting standards should also specify the information that undertakings should disclose with regard to the human rights, fundamental freedoms, democratic principles and standards established in the International Bill of Human Rights and other core UN human rights conventions, the International Labour Organization’s Declaration on Fundamental Principles and Rights at Work, the fundamental conventions of the International Labour Organisation, and the Charter of Fundamental Rights of the European Union.
Amendment 124 #
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 administrative burden, and to publish the results of such assessments. Member States should consider introducinge measures to support SMEundertakings in applying the voluntary simplified reporting standards.
Amendment 126 #
Proposal for a directive
Article 1 – paragraph 1 – point 1
Article 1 – paragraph 1 – point 1
Directive 2013/34/EU
Article 1 – paragraph 3 – introductory part
Article 1 – paragraph 3 – introductory part
3. The coordination measures prescribed by Articles 19a, 19d, 29a, 30 and 33, Article 34(1), second subparagraph, point (aa), paragraphs 2 and 3 of Article 34, and Article 51 of this Directive shall also apply to the laws, regulations and administrative provisions of the Member States relating to the following undertakings, provided that they meet the criteria laid down in Article 19a(1), regardless of their legal form:
Amendment 129 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Article 2 – point 20 a (new)
Article 2 – point 20 a (new)
(20a) ‘High-risk economic activity sector’ means economic activities likely to have serious negative impacts on sustainability matters
Amendment 130 #
1. Large undertakings and, as of 1 January 2026, small and medium-sized undertakings which are undertakings referred to in Article 2, point (1), point (a undertakings referred to in Article 3(7) which are governed by the law of a third country and are not established in the territory of the Union when they operate in the internal market selling goods or providing services under the arrangements set out in Article 19b(1), and, as of 1 January 2026, small and medium-sized undertakings which are undertakings referred to in Article 2, point (1), point (a), and medium-sized undertakings referred to in Article 3(3) which operate in one or more of the high- risk economic activities referred to in Article 19a(8), shall include in the management report information necessary to understand the undertaking’s impacts on sustainability matters, and information necessary to understand how sustainability matters affect the undertaking’s development, performance and position.
Amendment 136 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2013/34/EU
Article 19a – paragraph 1 a (new)
Article 19a – paragraph 1 a (new)
1a. In accordance with the EU labour law acquis and national law and practice, the central management shall consult with the trade unions and/or workers' representatives at the beginning of the reporting period on the reporting system and in the identification of risks and impacts of the undertaking on the environment and people. Trade unions and workers' representatives shall be provided with the adequate resources to ensure the effective exercise of the rights arising from this Directive. Member States shall ensure that workers' rights to information and consultation are respected in relation to sustainability reporting and are exercised in accordance with EU law and national law and practice.
Amendment 186 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2013/34/EU
Article 19 a – paragraph 7 a (new)
Article 19 a – paragraph 7 a (new)
7a. The Commission shall be empowered to adopt delegated acts in accordance with Article 49 to establish and amend the list of high-risk sectors of economic activity set out in Article 2, point (20a). That list shall take into account the work of the Platform on Sustainable Finance established in accordance with Article 20 of Regulation (EU) 2020/852 and the OECD Due Diligence Guidance for Responsible Business Conduct, including for mining, extractive industries, agriculture, clothing and footwear, finance and international shipping. The list of sectors taken into account in this definition shall take account of correspondence with the NACE classification1a. _________________ 1a Statistical classification of economic activities in the European Union, NACE Rev. 2.
Amendment 188 #
Proposal for a directive
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Directive 2013/34/EU
Article 19b – paragraph 1 – subparagraph 1 – point b – point i
Article 19b – paragraph 1 – subparagraph 1 – point b – point i
(i) complementary information that undertakings shall report with regard to the sustainability matters and reporting areas listed in Article 19a(2), where necessarywhether this information should relate to the company's direct operations and activities or those of its value and supply chain and reporting areas listed in Article 19a(2), where necessary. The level of detail regarding impacts within the value chain should be specified and may differ between economic activities. The reporting obligations within the value and supply chain should therefore be adapted to each economic activity and based on a risk analysis of potential impacts. The Commission's delegated acts should provide the criteria for establishing this risk analysis ;
Amendment 189 #
Proposal for a directive
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Directive 2013/34/EU
Article 19b – paragraph 1 – subparagraph 1 – point b – point ii a (new)
Article 19b – paragraph 1 – subparagraph 1 – point b – point ii a (new)
(iia) the criteria and implementing rules for sustainability reporting for medium-sized undertakings referred to in Article 19a(1);
Amendment 191 #
Proposal for a directive
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Directive 2013/34/EU
Article 19 b – paragraph 1 – subparagraph 1 – point b – point ii b (new)
Article 19 b – paragraph 1 – subparagraph 1 – point b – point ii b (new)
(iib) the criteria and implementing rules for sustainability reporting for undertakings referred to in Article 3(7), which are governed by the law of a third country and are not established in the territory of the Union when they operate in the internal market selling goods or providing services.
Amendment 198 #
Proposal for a directive
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Directive 2013/34/EU
Article 19b – paragraph 2 – subparagraph 2 – point b – point i
Article 19b – paragraph 2 – subparagraph 2 – point b – point i
(i) equal treatment and opportunities for all, including gender equality and equal pay for equal work, training and skills developmentwork of equal value, diversity, pay transparency, measures against violence and harassment, training and skills development, in particular the rate of workers participating in training, and employment and inclusion of people with disabilities, in particular the rate of disabled workers;
Amendment 207 #
Proposal for a directive
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Directive 2013/34/EU
Article 19b – paragraph 2 – subparagraph 2 – point b – point ii
Article 19b – paragraph 2 – subparagraph 2 – point b – point ii
(ii) working conditions, including secure and adaptable employment, wages, social dialogue, collective bargaining and the involvementemployment, adequacy of wages in allowing workers a decent standard of living, social dialogue, freedom of association, collective bargaining and the information, consultation and participation rights of workers, work-life balance, and a healthy, and safe and well- adapted work envirty, the rate of workers who have been injured at work, and just transition ment; asures adopted through social dialogue;
Amendment 248 #
Proposal for a directive
Article 1 – paragraph 1 – point 10 – point a – point ii
Article 1 – paragraph 1 – point 10 – point a – point ii
Directive 2013/34/EU
Article 34 – paragraph 1 – subparagraph 2 – point aa
Article 34 – paragraph 1 – subparagraph 2 – point aa
(aa) where applicable, express an opinion based on a limited assurance engagement as regards the compliance of the sustainability reporting with the requirements and scope of this Directive, including the compliance of the sustainability reporting with the reporting standards adopted pursuant to Article 19b, the process carried out by the undertaking to identify the information reported pursuant to those reporting standards, and the compliance with the requirement to mark- up sustainability reporting in accordance with Article 19d, and as regards the compliance with the reporting requirements of Article 8 of Regulation (EU) 2020/852.;