Report on the proposal for a Directive of the European Parliament and of the Council amending Directive 2013/34/EU, Directive 2004/109/EC, Directive 2006/43/EC and Regulation (EU) No 537/2014, as regards corporate sustainability reporting [COM(2021)0189 - C9-0147/2021 - 2021/0104(COD)] - Committee on Legal Affairs. Rapporteur: Pascal Durand (A9-0059/2022)