AMENDMENTS 50 - 290 - Draft opinion Proposal for a Directive of the European Parliament and of the Council amending Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760 as regards certain corporate sustainability reporting and due diligence requirements

Amendement n°290 (europe)

Économie et finances

Entrepreneuriat et startup

Grandes et moyennes entreprises

Déposé le Lundi 16 juin 2025 à 22h00

Voir l'amendement dans le dossier

Déposé par : Mme Nikola BARTŮŠEK, Mme Rachel BLOM,

Article 4 c (new)

Version initale

Amendement

Article 4c Evaluation of the effectiveness of simplification measures 1. Three years after the entry into force of Directive 2025/0045 (Omnibus I), the Commission shall carry out a comprehensive evalutation of the simplification measures introduced by this Directive. 2. The Commission shall assess whether the simplification measures implemented through this Directive have effectively reduced the administrative and reporting burden on undertakings, and contributed to enhancing the European competitiveness in accordance with the Budapest Declaration, which calls for urgent simplification. It will also assess improvements on avoiding social dumping. 3. If the evaluation concludes that the simplification achieved is insufficient or that reporting requirements remain disproportionate, the Commission shall, without undue delay, put forward legislative proposals to further simplify and streamline the relevant rules covered by this Directive.

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