AMENDMENTS 1 - 514 - Draft opinion 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°514 (europe)

Économie et finances

Entrepreneuriat et startup

Grandes et moyennes entreprises

Déposé le Lundi 19 mai 2025 à 22h00

Voir l'amendement dans le dossier

Déposé par : Mme Enikő GYŐRI, M. Pierre PIMPIE, M. Jorge MARTÍN FRÍAS, M. Paolo BORCHIA, Mme Jaroslava POKORNÁ JERMANOVÁ, M. Tomáš KUBÍN,

Article 5 a (new)

Version initale

Amendement

Article 5a Evaluation of the effectiveness of simplification measures 1. By [three years after entry into force of this Directive], the Commission shall carry out a comprehensive evaluation 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 burdens on undertakings falling under the scope of this Directive, and contributed to enhancing the European competitiveness in accordance with the Budapest Declaration which is calling for a simplification revolution. 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 a legislative proposal to further simplify and streamline the relevant rules covered by this Directive.

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