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Regulation (EU) 2019/2088 of the European Parliament and of the Council of 27 November 2019 on sustainability‐related disclosures in the financial services sector (Text with EEA relevance) article 19 CELEX: 02019R2088-20240109 Evaluation
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. |