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Parliamentary questions
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21 May 2021
E-001521/2021(ASW)
Answer given by Ms McGuinness
on behalf of the European Commission
Question reference: E-001521/2021

On 21 April 2021, the Commission adopted its proposal for a Corporate Sustainability Reporting Directive(1) (‘CSRD’) to revise the Non-Financial Reporting Directive. The proposal was subject to a rigorous impact assessment, and the Commission has carefully considered whether to modify the scope of the current provisions, and if so, for which companies. The proposal adopted by the Commission would extend the scope to all large(2) companies and to all companies listed on EU regulated markets (except listed micro-enterprises). It would therefore include companies with between 250 and 500 employees. It would not however introduce any new reporting obligations on small and medium-sized enterprises (SMEs) other than SMEs listed on EU regulated markets.

The Commission proposes to develop standards for large companies and separate, proportionate standards for SMEs. While SMEs listed on regulated markets would be required to use these proportionate standards, non-listed SMEs — which are the vast majority of SMEs — may choose to use them on a voluntary basis.

The Commission believes that this proposal is proportionate. In particular, it strikes the right balance between meeting the needs of investors and other stakeholders for sustainability information from companies, and limiting the potential administrative burden for companies themselves.

(1)COM(2021) 189 final.
(2)The thresholds defining which companies are SMEs are those identified in the Accounting Directive ( https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32013L0034 )
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