10 Amendments of Martin HOJSÍK related to 2021/0104(COD)
Amendment 95 #
Proposal for a directive
Recital 37
Recital 37
(37) Sustainability reporting standards should be proportionate, and should not impose unnecessary administrative burden on companies that are required to use them. In order to minimise disruption for undertakings that already report sustainability information, sustainability reporting standards should take account of existing standards and frameworks for sustainability reporting and accounting where appropriate. Those include the Global Reporting Initiative, the Sustainability Accounting Standards Board, the International Integrated Reporting Council, the International Accounting Standards Board, the Task Force on Climate-related Financial Disclosures, the Carbon Disclosure Standards Board, and CDP (formerly the Carbon Disclosure Project). Standards of the European Union should take account of any sustainability reporting standards developed under the auspices of International Financial Reporting Standards Foundation. To avoid unnecessary regulatory fragmentation that may have negative consequences for undertakings operating globally, European standards should support and contribute to the process of convergence of sustainability reporting standards at global level.to develop standards by the International Sustainability Standards Board
Amendment 135 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Article 2 – paragraph 1 – point 20 a (new)
Article 2 – paragraph 1 – point 20 a (new)
(20a) “climate neutrality” and “net- zero” should be read in accordance with the Article 2 of the Regulation (EU)2021/1119 (“European Climate Law”).
Amendment 139 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Article 2 – paragraph 1 – point 20 b (new)
Article 2 – paragraph 1 – point 20 b (new)
(20b) A ‘high-impact sector’ is a sector that is associated, as a result of its size, business and value chain characteristics, including suppliers and sub-contractors, with a high likelihood of actual or potential severe impacts on sustainability matters.
Amendment 143 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Article 2 – paragraph 1 – point 20 c (new)
Article 2 – paragraph 1 – point 20 c (new)
(20c) ‘Science-based target’ is a target defined on the basis of conclusive scientific environmental evidence and with independent scientific validation, that when achieved by the undertaking ensures that the undertaking’s impacts, as specified in Article 19a,will be aligned with the sustainability goals and criteria of the European Union for the specific environmental issue. In the specific case of climate change mitigation, this means a target enabling alignment of the undertaking’s impacts on climate change with the European Climate Law objectives and with a 1.5°C climate scenario with no or limited overshoot as defined by the IPCC.
Amendment 152 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2013/34/EU
Article 19 a – paragraph 1
Article 19 a – paragraph 1
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), and medium-sized undertakings which are operating certain economic activities in high-impact sectors 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 182 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2013/34/EU
Article 19 a – paragraph 2 – subparagraph 1 – point b
Article 19 a – paragraph 2 – subparagraph 1 – point b
(b) a description of the targets related to sustainability matters set by the undertakingime-bound short-term, mid-term and long-term targets set by the undertaking for the main impacts of its business model on sustainability matters, whether such targets are science-based and of the progress the undertaking has made towards achieving those targets;
Amendment 202 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2013/34/EU
Article 19 a – paragraph 2 – subparagraph 1 – point g
Article 19 a – paragraph 2 – subparagraph 1 – point g
(g) indicators relevant to the disclosures referred to in points (a) to (f) including performance indicators set out in the delegated act supplementing Article 8 of the Regulation (EU) 2020/852.
Amendment 235 #
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 – introductory part
Article 19b – paragraph 1 – subparagraph 1 – introductory part
The Commission shall adopt delegated acts in accordance with Article 49 to provide for sustainability reporting standards. European standards should contribute to the process to develop standards by the International Sustainability Standards Board. Those sustainability reporting standards shall specify the information that undertakings are to report in accordance with Articles 19a and 29a and, where relevant, shall specify the structure in which that information shall be reported. In particular:
Amendment 257 #
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 a – point iv
Article 19b – paragraph 2 – subparagraph 2 – point a – point iv
(iv) resource use and circular economythe transition to a circular economy, including resource use;
Amendment 290 #
Proposal for a directive
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Directive 2013/34/EU
Article 19c – paragraph 1 a (new)
Article 19c – paragraph 1 a (new)
The Commission shall be empowered to adopt delegated acts in accordance with Article 49 to establish and amend a list of high-impact sectors as defined in Article 1, paragraph 2, point 1. 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.