(2)In the context of the Commission’s commitment to reducing reporting burdens and to enhancing competitiveness, it is necessary to introduce targeted amendments to Directives (EU) 2022/2464 3 and (EU) 2024/1760 4 of the European Parliament and of the Council in order to achieve those objectives, whilst maintaining the policy objectives of the Green Deal as set out in the Commission’s communication of 11 December 2019 entitled ‘The European Green Deal’ and the Sustainable Finance Action Plan as set out in the Commission’s communication of 8 March 2018 entitled ‘Action Plan: Financing Sustainable Growth’.
Recital 2
- 3 Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting ( OJ L 322, 16.12.2022, p. 15 , ELI: http://data.europa.eu/eli/dir/2022/2464/oj ). ↩
- 4 Directive (EU) 2024/1760 of the European Parliament and of the Council of 13 June 2024 on corporate sustainability due diligence and amending Directive (EU) 2019/1937 and Regulation (EU) 2023/2859 ( OJ L, 2024/1760, 5.7.2024, ELI: http://data.europa.eu/eli/dir/2024/1760/oj ). ↩