1.By 30 December 2022, the Commission shall evaluate the application of this Regulation and shall in particular consider:
(a)
whether the reference to the average number of employees in Article 4(3) and (4) should be maintained, replaced or accompanied by other criteria, and shall consider the benefits and proportionality of the related administrative burden;
(b)
whether the functioning of this Regulation is inhibited by the lack of data or their suboptimal quality, including indicators on adverse impacts on sustainability factors by investee companies.
2.The evaluation referred to in paragraph 1 shall be accompanied, if appropriate, by a legislative proposal.