7 Amendments of Susana SOLÍS PÉREZ 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 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 168 #
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 a – subpoint iii
Article 19 a – paragraph 2 – subparagraph 1 – point a – subpoint iii
(iii) the plans of the undertaking to ensure that its business model and strategy are compatible with the transition to a sustainable economy and with the limiting of global warming to 1.5 °C in line with the Paris Agreement;including a transition plan with implementing actions and related financial and investment plans, to ensure that its business model and strategy are aligned with the intermediate objectives for 2030 and 2040 laid out in the European Climate Law - Regulation (EU) 2021/1119 and with the objective to achieve carbon neutrality by 2050 at the latest and compatible with the transition to a sustainable economy and with the limiting of global warming to 1.5 °C in line with the Paris Agreement taking into account the entire value chain, including suppliers and sub-contractors; and where relevant the degree of exposure of the undertaking to sectors listed in Divisions 05, 06,09, 19, 35, 46.71, 73.1 of Annex I to Regulation (EC) No 1893/2006 insofar as they relate to coal, oil, gas-related activities.
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;