(15)Since the objective of this Decision, namely to amend or repeal Union legal acts in the field of environmental reporting that are no longer applicable or relevant, cannot be sufficiently achieved by the Member States but can rather, by reason of its nature, be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality as set out in that Article, this Decision does not go beyond what is necessary in order to achieve that objective.