### 3. calls on the commission to propose an eu directive on adequate minimum income in order to legally oblige all member states to ensure that mis are protecting people in need from falling into poverty or social exclusion; considers that such a directive must not only ensure adequate protection , but must also include common definitions at eu level for adequate , accessible and enabling mis that acknowledge the differences in national security systems and respect the principle of subsidiarity , while achieving a level playing field; calls for such an instrument to contain a non-regression clause that applies to the level of benefits across member states to guarantee upward social convergence; ### 3. calls on the commission to prepare further guidance in order to assist member states in implementing the council recommendation to ensure proper mis protection of people in need from falling into poverty or social exclusion , as well as enable member states to share their best practices; acknowledges that it is essential to respect the principle of subsidiarity;


### 3. calls on the commission to propose an eu directive on adequate minimum income in order to legally oblige all member states to ensure that mis are protecting people in need from falling into poverty or social exclusion; considers that such a directive must not only ensure adequate protection , but must also include common definitions at eu level for adequate , accessible and enabling mis that acknowledge the differences in national security systems and respect the principle of subsidiarity , while achieving a level playing field; calls for such an instrument to contain a non-regression clause that applies to the level of benefits across member states to guarantee upward social convergence; ### 3. calls on the commission to propose an eu framework on adequate minimum income respecting the specificities of national legal systems in order to encourage all member states to ensure that mis are protecting people in need from falling into poverty or social exclusion; underlines the importance to respect the differences in national security systems and the principle of subsidiarity , while achieving a level playing field to guarantee upward social convergence;


### 4. insists that for mis to be adequate , they must be evaluated , updated and compared to the cost of living; calls on the member states to set up an automatic adjustment mechanism to ensure that the level of the allocation is adjusted based on changes in median income and the cost of living; stresses that minimum income should not be seen as spending but rather as investment , as it is an effective economic stimulus package that is used to reverse immediate needs and under which expenditure re-enters the economy; ### 4. insists that for mis to be adequate , member states should set the level of income support through transparent and robust methodology defined in legislation and involving relevant stakeholders; calls on the member states to monitor adequacy of mis in combination with other social protection mechanisms and accompanying monetary benefits and in a wider perspective of a social protection system of a given member state and while safeguarding incentives to (re)integrate in the labour market , consider to set up adjustment mechanisms to ensure that the level of income support is adjusted based on changes in the national-at-risk-of-poverty threshold and monetary value of necessary goods and services; stresses that minimum income are tax-funded benefits and as such shall be used in a transparent way;


### 4. insists that for mis to be adequate , they must be evaluated , updated and compared to the cost of living; calls on the member states to set up an automatic adjustment mechanism to ensure that the level of the allocation is adjusted based on changes in median income and the cost of living; stresses that minimum income should not be seen as spending but rather as investment , as it is an effective economic stimulus package that is used to reverse immediate needs and under which expenditure re-enters the economy; ### 4. insists that for mis to be adequate , they must be evaluated , updated and compared to the cost of living; calls on the member states to set up an automatic adjustment mechanism to ensure that the level of the allocation is adjusted based on changes in median income and the cost of living;


### 5. stresses that the use of household means testing , which falsely assumes that members of the household pool and distribute their resources equally , is creating a cycle of dependency that reinforces the male-breadwinning model and does not lead to an individual’s full enjoyment of their rights; notes that it has a negative effect on women’s economic independence , which can result in economic gender violence and limit women’s options for escaping gender-based violence and abuse; ### 5. stresses that household composition is an essential aspect taken into account by many member states as one of the mechanisms used to establish the level of support; stresses that household means testing is also consequently applied to that end by some member states;


### 5. stresses that the use of household means testing , which falsely assumes that members of the household pool and distribute their resources equally , is creating a cycle of dependency that reinforces the male-breadwinning model and does not lead to an individual’s full enjoyment of their rights; notes that it has a negative effect on women’s economic independence , which can result in economic gender violence and limit women’s options for escaping gender-based violence and abuse; ### 5. stresses that the use of household means testing , which assumes that members of the household pool and distribute their resources equally , can create a cycle of dependency that reinforces the male-breadwinning model and might deprive individuals of their full enjoyment of their rights; notes that this has a negative effect on women’s economic independence , which can result in economic gender violence and limit women’s options for escaping gender-based violence and abuse;


### 6. considers that access to a minimum income must be comprehensive and non-discriminatory and must be provided for everyone who needs it for as long as they need it , without unnecessary administrative barriers , including cash income support schemes topped up with in-kind benefits related , in particular , to nutrition , childcare , education , health , housing , long-term care , transport and access to sports or socio-cultural activities; stresses that they must take into account the specific needs of individuals and intersecting inequalities , such as disability-related expenses; ### 6. considers that access to a minimum income must be effective and non-discriminatory and must be provided for those who need it and meet criteria set by member states without unnecessary administrative barriers; notes that adequate income support includes minimum income benefits and other accompanying monetary benefits , as well as in-kind benefits , and access to enabling and essential services such as childcare , education , healthcare , housing , long-term care , energy , digital communications and transport; stresses that member states should apply an individualised approach taking into account the specific needs of individuals and coordinate service provision;


### 7. calls on member states to provide human support to applicants and remove unnecessary administrative barriers , as they are the main cause of the non-take-up problem , together with stigmatisation and a lack of awareness of the types of entitlement or the criteria for beneficiaries; is worried about the digital divide among age groups and the potential struggles that this can result in , especially for the elderly and people who are homeless; ### 7. calls on member states to provide adequate human and technical support to applicants and remove unnecessary administrative barriers , as they are one of the causes of the non-take-up problem , together with stigmatisation and a lack of awareness of the types of entitlement , application procedures or the criteria for beneficiaries; stresses that procedures and criteria shall be clear and coherent and that availability of digital tools is key; is worried about the digital divide among age groups and the potential struggles that this can result in , especially for the elderly , people who are homeless and people living in remote areas with poor digital connectivity ;


### 8. stresses that the digital divide needs to be considered when initiating the process of providing information on eligibility and granting benefits; insists that assistance provided mainly through online tools will not overcome structural barriers such as the lack of access to hardware or an internet connection; calls for member states to design simplified administrative procedures to ensure equal opportunities and the better integration of services through a person acting as ‘case manager’; ### 8. stresses that the digital divide needs to be considered when initiating the process of providing information on eligibility and granting benefits; underlines the benefits of assistance provided through online tools , but stresses that digital tools will not overcome structural barriers where there is a lack of access to hardware or an internet connection; calls for member states to design simplified administrative procedures to ensure equal opportunities and the better integration of services , for example through a person acting as ‘case manager’ , as well as to consider developing other assistance solutions such as a single point of contact;


### 9. insists that an effective measure to tackle the non-take-up problem is to proactively grant support under such schemes to those in need , without the recipient having to request it; calls on social services and public administrations to proactively identify those in need and notify them of their right to receive a minimum income , as well as assisting them in the application process to ensure that benefits are granted smoothly; ### 9. calls on social services and public administrations to provide potential beneficiaries with all necessary information and support them in the process of submitting their application;


### 9. insists that an effective measure to tackle the non-take-up problem is to proactively grant support under such schemes to those in need , without the recipient having to request it; calls on social services and public administrations to proactively identify those in need and notify them of their right to receive a minimum income , as well as assisting them in the application process to ensure that benefits are granted smoothly; ### 9. calls on social services and public administrations to identify those in need and notify them of their right to receive a minimum income , as well as assisting them in the application process to ensure that benefits are granted smoothly;


### 9. insists that an effective measure to tackle the non-take-up problem is to proactively grant support under such schemes to those in need , without the recipient having to request it; calls on social services and public administrations to proactively identify those in need and notify them of their right to receive a minimum income , as well as assisting them in the application process to ensure that benefits are granted smoothly; ### 9. calls on social services and public administrations to proactively identify those in need and notify them of their right to receive a minimum income , as well as assisting them in the application process to ensure that benefits are granted smoothly;


### 10. believes that mis are a way to recognise unpaid work , which is mostly carried out by women , and to encourage the equal distribution of care responsibilities; considers that providing access to mis will make it easier for everyone to engage in care work , thereby recognising its value for the economy and society; notes that mis need to be accompanied by policies that promote and encourage a more equal and fair redistribution of care responsibilities among genders; ### 10. considers that providing access to mis will make it easier for everyone to engage in care work , thereby recognising its value for the economy and society;


### 10. believes that mis are a way to recognise unpaid work , which is mostly carried out by women , and to encourage the equal distribution of care responsibilities; considers that providing access to mis will make it easier for everyone to engage in care work , thereby recognising its value for the economy and society; notes that mis need to be accompanied by policies that promote and encourage a more equal and fair redistribution of care responsibilities among genders; ### 10. believes that mis are a way to recognise unpaid work , which is mostly carried out by women; emphasizes , however , that mis cannot replace an efficient state system of support for informal carers including financial , psychosocial or respite help;


### 10. believes that mis are a way to recognise unpaid work , which is mostly carried out by women , and to encourage the equal distribution of care responsibilities; considers that providing access to mis will make it easier for everyone to engage in care work , thereby recognising its value for the economy and society; notes that mis need to be accompanied by policies that promote and encourage a more equal and fair redistribution of care responsibilities among genders; ### 10. believes that mis could effectively serve as one of several ways to support unpaid , informal care of older people , people with disabilities and long-term care mostly carried out by women; encourages in this context an equal distribution of care responsibilities; considers that member states should ensure effective opportunities to engage in such care work , recognising its value for the economy and society; notes that mis need to be accompanied by policies that promote and encourage a more equal and fair redistribution of care responsibilities among genders;


### 10. believes that mis are a way to recognise unpaid work , which is mostly carried out by women , and to encourage the equal distribution of care responsibilities; considers that providing access to mis will make it easier for everyone to engage in care work , thereby recognising its value for the economy and society; notes that mis need to be accompanied by policies that promote and encourage a more equal and fair redistribution of care responsibilities among genders; ### 10. believes , when there is no carer's allowance , that mis are a way to recognise unpaid work , which is mostly carried out by women , and to encourage the equal distribution of care responsibilities; considers that providing access to mis will make it easier for everyone to engage in care work , thereby recognising its value for the economy and society; notes that mis need to be accompanied by policies that promote and encourage a more equal and fair redistribution of care responsibilities among genders;


### 11. calls on member states to remove any negative punitive conditionalities , such as cuts or forced acceptance of poor-quality jobs; ### deleted


### 11. calls on member states to remove any negative punitive conditionalities , such as cuts or forced acceptance of poor-quality jobs; ### 11. stresses the importance of defining appropriate eligibility criteria adapted to the socio-economic situation in the member states , to make it possible to benefit from an adequate minimum income scheme; believes that these criteria should include not being a beneficiary of an unemployment benefit;


### 12. acknowledges that mis alone will not lift people out of poverty , and calls on member states to make them part of a proactive inclusion strategy that has people’s participation and wellbeing at its core , involving both general policies and targeted measures , that empowers those who are able to work to secure stable , quality and safe jobs , and that provides access to social and public services for all; ### 12. stresses that , while mis can mitigate inequalities and support social inclusion , in the same time it is essential to ensure that they do not contribute to social dependency or a so-called inactivity trap. believes that mis should be considered temporary and should always be accompanied by active policies of inclusion or reintegration into the labour market , with special attention given to the long-term and low-skilled unemployed persons that face more difficulties in returning to the labour market. acknowledges that mis alone will not lift people out of poverty , and calls on member states to make them part of a proactive inclusion strategy that has people’s participation and wellbeing at its core , involving both general policies and targeted measures for labour market integration , that empowers those who are able to work; highlights that stable , quality employment is key in reducing poverty; stresses in this context the importance of boosting growth , investment and job creation;


### 13. calls on the commission and the member states to involve social partners and civil society organisations in the development , implementation and monitoring of mis , with a view to reforming coverage , accessibility , adequacy and the promotion of participation across the policies and benefits of social protection systems; calls for an increase in the number of adequately trained social workers at national and regional level to enable them to work in optimal conditions to provide personalised assistance for vulnerable people; ### 13. calls on the member states to involve social partners and civil society organisations in the development , implementation and monitoring of mis , with a view to reforming coverage , accessibility , adequacy and the promotion of participation across the policies and benefits of social protection systems;


### 13. calls on the commission and the member states to involve social partners and civil society organisations in the development , implementation and monitoring of mis , with a view to reforming coverage , accessibility , adequacy and the promotion of participation across the policies and benefits of social protection systems; calls for an increase in the number of adequately trained social workers at national and regional level to enable them to work in optimal conditions to provide personalised assistance for vulnerable people; ### 13. calls on the commission and the member states to involve social partners and civil society organisations in the development , implementation and monitoring of the council recommendation and national mis , with a view to improve coverage , accessibility , adequacy and the promotion of participation across the policies and benefits of social protection systems; calls in this context for adequate training of social workers at national and regional level to enable them to work in optimal conditions to provide personalised assistance for vulnerable people;


### 14. stresses the need for the development of a strong monitoring and evaluation system , which should involve the participation of people experiencing poverty and civil society organisations so as to ensure a real impact on the ground; ### 14. stresses the need for the development of a strong monitoring and reporting system on the implementation of the council recommendation , which should involve the participation of relevant stakeholders to ensure a real impact on the ground; stresses that , in order to get a complete picture of the support that is available in practice for low-income households , its effectiveness and adequacy , national mis shall be monitored in combination with other social protection mechanisms and in a wider perspective of a social protection system of given member states , rather than evaluated in isolation; highlights that , as mis are part of wider social protection systems , their complementarity with other mechanisms thereof shall be taken into account;


### 15. believes that to ensure a life in dignity and guarantee essential human and social rights , mis must enable those who can work to (re)integrate into sustainable , decent and quality employment; stresses that those who cannot work must be given the opportunity to contribute to society through non-economic means , such as education , training and volunteering , and civic participation; ### 15. believes that to ensure a life in dignity and guarantee essential human and social rights , mis must enable those who can work to (re)integrate into sustainable , decent and quality employment; in this respect mis shall be accompanied by a minimum level of activity when possible to facilitate the return to the labour market; stresses that those who cannot work must be given the opportunity to contribute to society through non-economic means , such as education , training and volunteering , and civic participation;


### 15. believes that to ensure a life in dignity and guarantee essential human and social rights , mis must enable those who can work to (re)integrate into sustainable , decent and quality employment; stresses that those who cannot work must be given the opportunity to contribute to society through non-economic means , such as education , training and volunteering , and civic participation; ### 15. believes that to ensure a life in dignity and guarantee essential human and social rights , national mis must enable those who can work to (re)integrate into sustainable , decent and quality employment; stresses that those who cannot work must be given the opportunity to contribute to society through non-economic means , such as education , training and volunteering , and civic participation;


### 16. calls on the commission and the member states to establish effective adjudication systems run by independent bodies so that the right to appeal is guaranteed and easily accessible for everyone; ### 16. calls on the member states to ensure and facilitate access to effective national appeal procedures in order to ensure the right to appeal;


### 16. calls on the commission and the member states to establish effective adjudication systems run by independent bodies so that the right to appeal is guaranteed and easily accessible for everyone; ### 16. calls on the member states to establish effective adjudication systems run by independent bodies so that the right to appeal is guaranteed and easily accessible for everyone;


### a. whereas the crisis has had an uneven impact on social groups , sectors and regions; whereas the most vulnerable have been hit hardest; ### a. whereas the crisis has had an uneven impact on social groups , sectors and regions; whereas the most vulnerable have been hit hardest and especially young people; whereas some companies have been severely impacted , in particular our smes and micro enterprises;


### a. whereas the crisis has had an uneven impact on social groups , sectors and regions; whereas the most vulnerable have been hit hardest; ### a. whereas the covid-19 crisis has had and will most likely continue to have a significant but uneven impact on different groups , sectors and regions; whereas the most vulnerable groups , particularly persons with disabilities , people from disadvantaged background , older people , single parents or big families have been hit hardest;


### a. whereas the crisis has had an uneven impact on social groups , sectors and regions; whereas the most vulnerable have been hit hardest; ### a. whereas the covid-19 crisis has had disproportionate impact on different member states , regions and sectors in our society; whereas the most vulnerable groups , including youth , disabled , elderly and the most deprived people , have been hit hardest;


### a. whereas the covid-19 pandemic has had a devastating effect on the labour and social status of young people in europe , with employment rates falling , a considerable decrease in personal income12 and a higher risk of poverty and exclusion; whereas immediate action is needed to secure the future of young people; ### a. whereas the covid-19 pandemic has had a devastating effect on the labour and social status of young people in europe , with employment rates falling , a considerable decrease in personal income12 and a higher risk of poverty and exclusion as well as a considerable risk for the future labour market involvement since the possibilities of traineeships and apprenticeships were interrupted and young people were unable to carry on their education and gaining skills; whereas immediate action is needed to secure the future of young people;


### c. whereas in september 2021 , president von der leyen announced a proposal to designate 2022 the eyy to reflect on the perspectives of young people in europe and to focus on policy and legislative proposals that create opportunities for young people across the eu; ### c. whereas in september 2021 , president von der leyen announced a proposal to designate 2022 the eyy to reflect on the perspectives of young people in europe and to focus on the european , national , regional and local policies and legislative proposals that create opportunities for young people across the eu;


### d. whereas the mental health of young people has worsened significantly during the pandemic , with problems related to mental health doubling in several member states; whereas nine million adolescents in europe (aged 10 to 19) are living with mental health disorders , with anxiety and depression accounting for more than half of cases; ### d. whereas the mental health of young people has worsened significantly during the pandemic , with problems related to mental health doubling in several member states; whereas nine million adolescents in europe (aged 10 to 19) are living with mental health disorders , with anxiety and depression accounting for more than half of cases; whereas there are various causes of the worsened mental health state of adolescents in europe including the adverse effects of the social media strategies;


### f. whereas the labour and social inclusion of young people refers to their access to adequate housing and nutrition , proper healthcare and prevention services , programmes for skills development , job opportunities and lifelong learning; ### f. whereas the labour and social inclusion of young people refers to their access to adequate housing and nutrition , proper healthcare and prevention services , education and programmes for skills development , job opportunities and lifelong learning in order to ensure equal opportunities and access to labour markets;


### f. whereas the labour and social inclusion of young people refers to their access to adequate housing and nutrition , proper healthcare and prevention services , programmes for skills development , job opportunities and lifelong learning; ### f. whereas the labour and social inclusion of young people refers to their access to adequate housing and nutrition , proper healthcare and prevention services including mental health protection , programmes for skills development , volunteering or job opportunities and lifelong learning;


### g. whereas investments in young people , particularly social impact investments , are known to produce effective returns on the funds invested , and therefore new tools and new mechanisms are needed; ### g. whereas investments in young people , particularly social impact investments , are known to produce measurable social , as well as financial , effective returns on the funds invested , fostering economic development while achieving social outcomes and therefore new tools and new mechanisms should be further considered;


### i. whereas the constant development of new horizontal skills among young people , such as digital skills , as well as the development of skills with huge economic potential , such as green or entrepreneurial skills , is key for a healthy european labour market; ### i. whereas the constant development of new horizontal skills among young people , such as digital skills , as well as the development of skills with huge economic potential , such as green or entrepreneurial skills , is key for a healthy european labour market; whereas except of the skills essential for young people to successfully integrate to the labour market , cross-cutting skills like critical thinking , team work , intercultural and interreligious skills are equally important for healthy life and work-life balance of young people;


### i. whereas the constant development of new horizontal skills among young people , such as digital skills , as well as the development of skills with huge economic potential , such as green or entrepreneurial skills , is key for a healthy european labour market; ### i. whereas the constant development of new horizontal skills among young people , such as digital skills , as well as the development of skills with huge economic potential , such as green or entrepreneurial skills , is key for a healthy , inclusive and future-oriented european labour market;


### k. whereas discrimination against young people in general remains an issue in europe , with young women , and young people with disabilities or different ethnic backgrounds being at a much higher risk of unemployment , in-work poverty and social exclusion; ### k. whereas discrimination against young people in general remains an issue in europe , with young women , and young people with disabilities , different ethnic backgrounds or disadvantaged socio-economic background are being at a much higher risk of unemployment , in-work poverty and social exclusion;


### l. whereas young people in europe and their representatives and organisations are active in producing policy recommendations with solutions for improving labour and social inclusion and must be considered essential partners in the implementation of the eyy and beyond; ### l. whereas young people in europe and their representatives and organisations are active in producing policy recommendations with solutions for improving labour and social inclusion , including through engagement with the conference on the future of europe , and must be considered essential partners in the development , implementation and evaluation of the eyy and beyond;


### 1. welcomes the fact that president von der leyen designated 2022 as the eyy; considers that 2022 should bring a revamp of the european youth strategy through ambitious new policy proposals to combat the effects of covid-19 on young people in europe; ### 1. welcomes the fact that president von der leyen designated 2022 as the eyy; considers that 2022 should provide momentum for the proper and full implementation of the european youth strategy through ambitious and targeted policy proposals and by making full use of existing tools like the reinforced youth guarantee , to combat the employment and social effects of covid-19 on young people in europe;


### 2. welcomes the inclusion of mental health as a priority in the youth goals within the eyy; calls on the member states to make mental health an integral part of the eu’s recovery from the pandemic and an occupational health priority , in particular in educational and workplace environments; calls on the commission to ensure that the mental health of young people is a strategic priority in the upcoming eu care strategy; ### 2. commends the inclusion of mental health as a priority in the youth goals within the eyy; underlines that the link between socio-economic factors , such as unemployment , housing insecurity , academic pressures and mental health and wellbeing must be addressed to ensure a holistic approach towards mental health is adopted at an eu-level; calls , therefore , for member states to make mental health an integral part of the eu’s socio-economic recovery from the pandemic and an occupational health priority , in particular in educational and workplace environments and to address health inequalities through the provision of adequate support to vulnerable groups of young people; calls on the commission to ensure that the mental health of young people is a strategic priority of upmost importance in the upcoming eu care strategy;


### 2. welcomes the inclusion of mental health as a priority in the youth goals within the eyy; calls on the member states to make mental health an integral part of the eu’s recovery from the pandemic and an occupational health priority , in particular in educational and workplace environments; calls on the commission to ensure that the mental health of young people is a strategic priority in the upcoming eu care strategy; ### 2. welcomes the inclusion of mental health as a priority in the youth goals within the eyy; calls on the member states to make mental health an integral part of the eu’s recovery from the pandemic and an occupational health priority , in particular in educational and workplace environments; calls on the commission to ensure that the mental health of young people is a strategic priority in the upcoming eu care strategy; calls on the commission to conduct a thorough study on different causes of psychological discomfort of young people in europe including the assessment of the effects of social media strategies on their mental health;


### 3. stresses the vital role that young people must play in shaping employment and social policies in europe; welcomes the eu youth dialogue and the youth work that brings the eu closer to young people; encourages the promotion of the co-management principle in the development of youth policies; calls on the commission to recognise the positive impact of the third sector , including youth organisations , and the non-formal and informal learning opportunities that they provide through volunteering opportunities; ### 3. stresses the vital role that young people must play in shaping employment and social policies in europe; welcomes the eu youth dialogue and the youth work that brings the eu closer to young people; encourages the promotion of the co-management principle in the development of youth policies; calls on the commission to recognise the positive impact of the third sector , including youth organisations , and the non-formal and informal learning opportunities that they provide through volunteering opportunities; calls on the commission to step up in its efforts that knowledge and skills gained through volunteering , informal and non-formal learning are formally recognised as such formal recognition can help the young people to strengthen their perspectives on the labour market;


### 4. calls on the commission and council to mobilise the necessary funding under the multiannual financial framework 2021-2027 without prejudice to the programmes already established under the esf+ , following structural problems identified in country-specific recommendations related to youth unemployment and poverty; welcomes , in this respect , the overall allocation under the rrf of eur 45 billion for measures dedicated to children and young people; ### 4. calls on the commission and council to make use of the funding available under the multiannual financial framework 2021-2027 , without prejudice to the programmes already established under the esf+ , following structural problems identified in country-specific recommendations related to youth unemployment and poverty; welcomes , in this respect , the overall allocation under the rrf of eur 45 billion for measures dedicated to children and young people;


### 5. calls on the member states to ensure complementarity between measures under the rrf , other eu programmes and national budget allocations; recalls the opportunity provided by the investeu social investment and skills window to generate social impact investments; encourages the use of social impact bonds and social outcome contracts aimed at young people while also involving the private sector; ### 5. calls on the member states to ensure complementarity between measures under the rrf , other eu programmes and national investments and measures to promote skills , education and training; recalls the opportunity provided by the investeu social investment and skills window to generate social impact investments; takes note of the increasing attention paid to the concept of social outcome contracts aimed at young people while also involving the private sector;


### 5. calls on the member states to ensure complementarity between measures under the rrf , other eu programmes and national budget allocations; recalls the opportunity provided by the investeu social investment and skills window to generate social impact investments; encourages the use of social impact bonds and social outcome contracts aimed at young people while also involving the private sector; ### 5. calls on the member states to ensure complementarity between measures under the rrf , other eu programmes and national budget allocations; recalls the opportunity provided by the investeu social investment and skills window to generate social impact investments; reminds the need for flexible conditions for the member states to use the financial allocations in compliance with their own identified needs and specific national conditions; encourages the use of social impact bonds and social outcome contracts aimed at young people while also involving the private sector;


### 6. calls for reinforced measures , through the esf+ , to promote employment through active interventions for labour market integration and the creation of sustainable entry-level positions; calls on the member states to present updated implementation plans for a reinforced youth guarantee; calls on the commission to provide incentives for companies to play an active role in the reinforced youth guarantee; ### 6. calls for reinforced measures , including making full and optimal use of the opportunities provided by the esf+ , to promote employment through active interventions for labour market integration and the creation of sustainable entry-level positions; calls on the commission to monitor the implementation of youth guarantee schemes through the employment committee (emco) and to regularly report to the emco on the implementation and results of youth guarantee schemes; calls on the commission and the member states to provide incentives for companies to play an active role in the reinforced youth guarantee;


### 7. invites the commission to set up a permanent eu committee for the implementation of the reinforced youth guarantee , bringing together relevant stakeholders to facilitate coordination and the exchange of best practices between eu and national authorities , together with civic partners and youth organisations; ### deleted


### 7. invites the commission to set up a permanent eu committee for the implementation of the reinforced youth guarantee , bringing together relevant stakeholders to facilitate coordination and the exchange of best practices between eu and national authorities , together with civic partners and youth organisations; ### 7. recalls that partnerships with stakeholders are a key element of the reinforced youth guarantee , but no formal mechanism currently exists at eu level for their participation in the monitoring and implementation of this guarantee; calls on the commission therefore , to include relevant stakeholders , including civic partners , youth organisations and social partners in the work of the emco , and eventually in the context of this framework and to consider setting up a complementary eu working group to monitor the implementation of the reinforced youth guarantee and to facilitate coordination and the exchange of best practices between eu and national authorities;


### 8. calls on the member states to ensure that public employment services (pes) work with local authorities and the private sector through the european pes network to promote quality employment and boost tailor-made support for training , job searching and counselling for young people; ### 8. calls on the member states to ensure that public employment services (pes) work with local authorities and the private sector through the european pes network to promote quality employment and boost tailor-made support for training , job searching and counselling for young people and encourages member states to adequately equip pes to provide resources and training on keeping mentally healthy despite an uncertain economic climate and throughout the challenges of job searches;


### 9. calls on the member states to facilitate access for young people to paid traineeships and apprenticeships; calls for the reinforcement of monitoring schemes , ensuring that young people receive adequate and quality opportunities for upskilling and new qualifications or credentials , avoiding unfair practices such as exploitative or unpaid internships; ### 9. calls on the member states to facilitate access for young people to paid traineeships and apprenticeships; calls for the reinforcement of monitoring schemes , ensuring that young people receive adequate and quality opportunities for upskilling and new qualifications or credentials; condemns the practice of unpaid internships when not related to the obtention of educational qualifications and calls on the european commission and the member states , in collaboration with parliament , and while respecting the principe of subsidiarity , to propose possible ways forward for the introduction of a common legal framework to ensure fair remuneration for traineeships on the open labour market;


### 9. calls on the member states to facilitate access for young people to paid traineeships and apprenticeships; calls for the reinforcement of monitoring schemes , ensuring that young people receive adequate and quality opportunities for upskilling and new qualifications or credentials , avoiding unfair practices such as exploitative or unpaid internships; ### 9. calls on the member states to facilitate access for young people to paid traineeships and apprenticeships; calls for the reinforcement of monitoring schemes , ensuring that young people receive adequate and quality opportunities for upskilling and new qualifications or credentials , avoiding unfair practices such as exploitative or unpaid internships or internships; calls on the member states to provide support to employers providing traineeships and apprenticeships to young persons with disabilities;


### 10. calls on the commission to ensure that the new alma initiative assists young people , in particular young people aged 15 to 19 not in employment , education or training (neets) , in finding temporary work experience in another member state and to ensure that virtual learning and cooperation remain combined with physical mobility under esf+; ### 10. calls on the commission to ensure that the new alma initiative assists young people , in particular those not in employment , education or training (neets) , in finding temporary work experience in another member state and to ensure that virtual learning and cooperation remain combined with physical mobility under esf+; insists that placements undertaken through alma must comply with minimum quality standards that uphold young people’s labour rights such as fair remuneration and access to social protection;


### 10. calls on the commission to ensure that the new alma initiative assists young people , in particular young people aged 15 to 19 not in employment , education or training (neets) , in finding temporary work experience in another member state and to ensure that virtual learning and cooperation remain combined with physical mobility under esf+; ### 10. calls on the commission to ensure that the new alma initiative assists young people , in particular young people aged 15 to 19 not in employment , education or training (neets) , in finding temporary work experience in another member state and to ensure that virtual learning and cooperation remain combined with physical mobility under esf+; highlights the need to ensure that new alma initiative provides inclusive opportunities to all young people including young persons with disabilities or young people coming from disadvantaged background;


### 11. underlines that digital skills are essential for all industries and invites the commission to develop permanent , certified and free access for young people to online courses for digital skills and literacy in all eu languages in partnership with private companies; calls for the creation of exchange spaces on e-learning and e-teaching; insists that the eu and the member states develop more programmes such as etwinning and the electronic platform for adult learning in europe; ### 11. underlines that digital skills are essential for all industries and invites the commission to develop permanent , certified and free access for young people to online courses for digital skills and literacy in all eu languages in partnership with private companies; calls for the creation of exchange spaces on e-learning and e-teaching; insists that the eu and the member states develop more programmes such as etwinning and the electronic platform for adult learning in europe; reiterates that there are profound differences among the member states in access to digital tools and internet; recalls therefore the need to link the access to online courses with the reinforced initiatives to address shortages in access to internet and digital tools;


### 11. underlines that digital skills are essential for all industries and invites the commission to develop permanent , certified and free access for young people to online courses for digital skills and literacy in all eu languages in partnership with private companies; calls for the creation of exchange spaces on e-learning and e-teaching; insists that the eu and the member states develop more programmes such as etwinning and the electronic platform for adult learning in europe; ### 11. underlines that digital skills are essential for all industries and invites the commission and the member states to assess the possibility of developing permanent , certified and free of charge access for young people to online courses for digital skills and literacy in all eu languages in partnership with private companies; calls for the creation of exchange spaces on e-learning and e-teaching; insists that the eu and the member states develop more programmes such as etwinning and the electronic platform for adult learning in europe;


### 12. stresses the importance of creating incentives for green skills development and employment opportunities in a climate-neutral , energy efficient and circular economy , especially in the regions most impacted by the green transition; ### 12. stresses the importance of creating incentives for green skills development and employment opportunities in a climate-neutral , energy efficient and circular economy , especially in the regions most impacted by the green transition like those heavily dependent on the agricultural sector;


### 15. reiterates its call to the commission and council to further encourage the development of vocational education training (vet) through communication and outreach campaigns , youth trade skills centres or hubs , special ecosystems for vet in local communities , dual education systems and long-term mobility for apprentices; ### 15. reiterates its call to the commission and council to further encourage the development of vocational education training (vet) through communication and outreach campaigns , youth trade skills centres or hubs , special ecosystems for vet in local communities , dual education systems and long-term mobility for apprentices; highlights the need to promote the attractivity of vet among young people who often opt for the vet only as a second , less desired choice;


### 16. calls on the commission and council to ensure that traineeships , apprenticeships and job placements count as work experience and consequently grant access to social entitlements; calls for a decrease in the minimum period of contributions needed to access social benefits; ### 16. calls on the commission and council to work closely with the member states in order to develop a system that enables to count traineeships , apprenticeships and job placements as work experience and consequently grants access to social entitlements;


### 16. calls on the commission and council to ensure that traineeships , apprenticeships and job placements count as work experience and consequently grant access to social entitlements; calls for a decrease in the minimum period of contributions needed to access social benefits; ### 16. calls on the commission and council to ensure that traineeships , apprenticeships and job placements count as work experience and consequently ensure access to social entitlements;


### 17. considers the welfare of young people a shared responsibility of public and private actors; calls on the commission to work with european employers to implement corporate social responsibility (csr) recommendations to assist vulnerable young people and to create youth chapters in future csr-related initiatives; ### 17. considers the welfare of young people a shared responsibility of public and private actors; calls on the commission and the member states to work with european and national employers to implement corporate social responsibility (csr) recommendations to assist vulnerable young people and to include youth provisions in future csr-related initiatives;


### 17. considers the welfare of young people a shared responsibility of public and private actors; calls on the commission to work with european employers to implement corporate social responsibility (csr) recommendations to assist vulnerable young people and to create youth chapters in future csr-related initiatives; ### 17. considers the welfare of young people a shared responsibility of all stakeholders including public and private actors; calls on the commission to work with european employers to implement corporate social responsibility (csr) recommendations to assist vulnerable young people and to create youth chapters in future csr-related initiatives;


### 18. recalls the fact that young women are at increased risk of workplace discrimination13 , unemployment , being single-parent families and being long-term caregivers , which often excludes them from the workforce or keeps them below the poverty line; recommends that the council and commission include dedicated targets for assistance and tailored aid schemes for young women at risk in all initiatives from 2022 onwards; calls on the commission to work with the member states to integrate child guarantee national action plans with labour integration measures at national level to support young single parents; ### 18. recalls the fact that young women are at increased risk of workplace discrimination13 , unemployment , being single-parent families and being long-term caregivers , which often excludes them from the workforce or keeps them below the poverty line; recommends that the council and commission consider indicative , minimum targets for assistance and tailored aid schemes for young women at risk in youth and employment initiatives from 2022 onwards; calls on the commission to work with the member states to integrate child guarantee national action plans with labour integration measures at national , regional and local levels to support young single parents;


### 18. recalls the fact that young women are at increased risk of workplace discrimination13 , unemployment , being single-parent families and being long-term caregivers , which often excludes them from the workforce or keeps them below the poverty line; recommends that the council and commission include dedicated targets for assistance and tailored aid schemes for young women at risk in all initiatives from 2022 onwards; calls on the commission to work with the member states to integrate child guarantee national action plans with labour integration measures at national level to support young single parents; ### 18. recalls the fact that young women are at increased risk of workplace discrimination13 , unemployment , being single-parent families and being long-term informal caregivers , which often excludes them from the workforce or keeps them below the poverty line; calls on the commission to include tailored protection of young informal carers in the upcoming european care strategy and develop the strategies for formal recognition of the experience gained during the period of informal care for the later labour market use of the informal carer; recommends that the council and commission include dedicated targets for assistance and tailored aid schemes for young women at risk in all initiatives from 2022 onwards; calls on the commission to work with the member states to integrate child guarantee national action plans with labour integration measures at national level to support young single parents;


### 20. notes with concern the worsening of conditions for many vulnerable young people already suffering from precarity and social exclusion such as young roma , young people with disabilities and young migrants; ### 20. notes with concern the worsening of conditions for many vulnerable young people already suffering from precarity and social exclusion such as young roma , young people with disabilities , young migrants and young lgbti+ community members; calls on member states to prioritise outreach to vulnerable groups in the framework of the youth guarantee , esf+ and the recovery and resilience facility;


### (1) in its communication on the european green deal adopted on 11 december 201930 , the european commission made a commitment to review the provisions concerning non-financial reporting of directive 2013/34/eu of the european parliament and of the commission31. the european green deal is the european union’s new growth strategy. it aims to transform the union into a modern , resource-efficient and competitive economy with no net emissions of greenhouse gases by 2050. it also aims to protect , conserve and enhance the union's natural capital , and protect the health and well-being of citizens from environment-related risks and impacts. the european green deal aims at decoupling economic growth from resource use , and ensuring that all regions and citizens of the union participate in a socially just transition to a sustainable economic system. it will contribute to the objective of building an economy that works for the people , strengthening the eu’s social market economy , helping to ensure that it is future-ready and that it delivers stability , jobs , growth and investment. these goals are especially important considering the socio-economic damage caused by the covid-19 pandemic and the need for a sustainable , inclusive and fair recovery. in its proposal of 4 march 2020 for a european climate law , the european commission proposed to make the objective of climate neutrality by 2050 binding in the union32. ### (1) in its communication on the european green deal adopted on 11 december 201930 , the european commission made a commitment to review the provisions concerning non-financial reporting of directive 2013/34/eu of the european parliament and of the commission31. the european green deal is the european union’s new growth strategy. it aims to transform the union into a modern , resource-efficient and competitive economy with no net emissions of greenhouse gases by 2050. it also aims to protect , conserve and enhance the union's natural capital , and protect the health and well-being of citizens from environment-related risks and impacts. the european green deal aims at decoupling economic growth from resource use , and ensuring that all regions and citizens of the union participate in a socially just transition to a sustainable economic system , so that no person and no place is left behind. it will contribute to the objective of building an economy that works for the people , strengthening the eu’s social market economy , helping to ensure that it is future-ready and that it delivers stability , jobs , growth and sustainable investment. these goals are especially important considering the socio-economic damage caused by the covid-19 pandemic and the need for a sustainable , inclusive and fair recovery. in its proposal of 4 march 2020 for a european climate law , the european commission proposed to make the objective of climate neutrality by 2050 binding in the union32.


### (1) in its communication on the european green deal adopted on 11 december 201930 , the european commission made a commitment to review the provisions concerning non-financial reporting of directive 2013/34/eu of the european parliament and of the commission.31 the european green deal is the european union’s new growth strategy. it aims to transform the union into a modern , resource-efficient and competitive economy with no net emissions of greenhouse gases by 2050. it also aims to protect , conserve and enhance the union's natural capital , and protect the health and well-being of citizens from environment-related risks and impacts. the european green deal aims at decoupling economic growth from resource use , and ensuring that all regions and citizens of the union participate in a socially just transition to a sustainable economic system. it will contribute to the objective of building an economy that works for the people , strengthening the eu’s social market economy , helping to ensure that it is future-ready and that it delivers stability , jobs , growth and investment. these goals are especially important considering the socio-economic damage caused by the covid-19 pandemic and the need for a sustainable , inclusive and fair recovery. in its proposal of 4 march 2020 for a european climate law , the european commission proposed to make the objective of climate neutrality by 2050 binding in the union.32 ### (1) in its communication on the european green deal adopted on 11 december 201930 , the european commission made a commitment to review the provisions concerning non-financial reporting of directive 2013/34/eu of the european parliament and of the commission.31 the european green deal is the european union’s new growth strategy. it aims to transform the union into a modern , resource-efficient and competitive economy with no net emissions of greenhouse gases by 2050. it also aims to protect , conserve and enhance the union's natural capital , and protect the health and well-being of citizens from environment-related risks and impacts. the european green deal aims at decoupling economic growth from resource use , and ensuring that all regions and citizens of the union participate in a socially just transition to a sustainable economic system , so that no person and no place is left behind. it will contribute to the objective of building an economy that works for the people , strengthening the eu’s social market economy , helping to ensure that it is future-ready and that it delivers stability , jobs , growth and sustainable investment. these goals are especially important considering the socio-economic damage caused by the covid-19 pandemic and the need for a sustainable , inclusive and fair recovery. in its proposal of 4 march 2020 for a european climate law , the european commission proposed to make the objective of climate neutrality by 2050 binding in the union.32


### (8) the ultimate beneficiaries of better sustainability reporting by undertakings are individual citizens and savers. savers who want to invest sustainably will have the opportunity to do so , while all citizens should benefit from a stable , sustainable and inclusive economic system. to realise these benefits , the sustainability information disclosed in undertaking’s annual reports first has to reach two primary groups (‘users’). the first group of users consists of investors , including asset managers , who want to better understand the risks and opportunities that sustainability issues pose to their investments and the impacts of those investments on people and the environment. the second group of users consists of organisations , including non-governmental organisations and social partners , that wish to better hold undertakings to account for their impacts on people and the environment. other stakeholders may also make use of sustainability information disclosed in annual reports. the business partners of undertakings , including customers , may rely on this information to understand , and where necessary report on , the sustainability risks and impacts through their own value chains. policy makers and environmental agencies may use such information , in particular on an aggregate basis , to monitor environmental and social trends , to contribute to environmental accounts , and to inform public policy. few individual citizens and consumers directly consult undertaking’s reports , but they may use such information indirectly such as when considering the advice or opinions of financial advisers or non-governmental organisations. many investors and asset managers purchase sustainability information from third party data providers , who collect information from various sources , including public corporate reports. ### (8) the ultimate beneficiaries of better sustainability reporting by undertakings are individual citizens and savers. savers who want to invest sustainably will have the opportunity to do so , while all citizens should benefit from a stable , sustainable and inclusive economic system. to realise these benefits , the sustainability information disclosed in undertaking’s annual reports first has to reach two primary groups (‘users’). the first group of users consists of investors , including asset managers , who want to better understand the risks and opportunities that sustainability issues pose to their investments and the impacts of those investments on people (including to advance societal issues such as gender equality and diversity) and the environment. the second group of users consists of organisations , including non-governmental organisations and social partners , and other stakeholders that wish to better hold undertakings to account for their impacts on people and the environment. other stakeholders may also make use of sustainability information disclosed in annual reports. the business partners of undertakings , including customers , may rely on this information to understand , and where necessary report on , the sustainability risks and impacts through their own value chains. policy makers and environmental agencies may use such information , in particular on an aggregate basis , to monitor environmental and social trends , to contribute to environmental accounts , and to inform public policy. few individual citizens and consumers directly consult undertaking’s reports , but they may use such information indirectly such as when considering the advice or opinions of financial advisers or non-governmental organisations. many investors and asset managers purchase sustainability information from third party data providers , who collect information from various sources , including public corporate reports.


### (9) there has been a very significant increase in demand for corporate sustainability information in recent years , especially on the part of the investment community. that increase in demand is driven by the changing nature of risks to undertakings and growing investor awareness of the financial implications of these risks. that is especially the case for climate-related financial risks. awareness of the risks to undertakings and to investments resulting from other environmental issues and from social issues , including health issues , is also growing. the increase in demand for sustainability information is also driven by the growth in investment products that explicitly seek to meet certain sustainability standards or achieve certain sustainability objectives. part of that increase is the logical consequence of previously adopted union legislation , notably regulation (eu) 2019/2088 and regulation (eu) 2020/852. some of the increase would have happened in any case , due to fast-changing citizen awareness , consumer preferences and market practices. the covid-19 pandemic will further accelerate the increase in users’ information needs , in particular as it has exposed the vulnerabilities of workers and of undertaking’s value chains. information on environmental impacts is also relevant in the context of mitigating future pandemics with human disturbance of ecosystems increasingly linked to the occurrence and spread of diseases. ### (9) there has been a very significant increase in demand for corporate sustainability information in recent years , especially on the part of the investment community. that increase in demand is driven by the changing nature of risks to undertakings and growing investor awareness of the financial implications of these risks. that is especially the case for climate-related financial risks. awareness of the risks to undertakings and to investments resulting from other environmental issues and from social issues , including health issues , is also growing. the increase in demand for sustainability information is also driven by the growth in investment products that explicitly seek to meet certain sustainability standards or achieve certain sustainability objectives. part of that increase is the logical consequence of previously adopted union legislation , notably regulation (eu) 2019/2088 and regulation (eu) 2020/852. some of the increase would have happened in any case , due to fast-changing citizen awareness , consumer preferences and market practices. the covid-19 pandemic will further accelerate the increase in users’ information needs , in particular as it has exposed the vulnerabilities of workers and of undertakings. information on environmental impacts is also relevant in the context of mitigating future pandemics with human disturbance of ecosystems increasingly linked to the occurrence and spread of diseases.


### (11) the report on the review clause of the non-financial reporting directive (directive 2014/95/eu) , and its accompanying fitness check on corporate reporting , identified problems as to the effectiveness of that directive48 . there is significant evidence that many undertakings do not disclose material information on all major sustainability-related topics. the report also identified as significant problems the limited comparability and reliability of sustainability information. additionally , many undertakings from which users need sustainability information are not obliged to report such information. ### (11) the report on the review clause of the non-financial reporting directive (directive 2014/95/eu) , and its accompanying fitness check on corporate reporting , identified problems as to the effectiveness of that directive48 . there is significant evidence that many undertakings do not disclose material information on all major sustainability-related topics. the report also identified as significant problems the limited comparability and reliability of sustainability information. therefore , this directive aims mainly at proper reinforcement of the existing rules for large and listed companies and the harmonization of the sustainability information required.


### (12) in the absence of policy action , the gap between users’ information needs and the sustainability information reported by undertakings is expected to grow. this gap has significant negative consequences. investors are unable to take sufficient account of sustainability-related risks and opportunities in their investment decisions. the aggregation of multiple investment decisions that do not take adequate account of sustainability-related risks has the potential to create systemic risks that threaten financial stability. the european central bank and international organisations such as the financial stability board have drawn attention to those systemic risks , in particular in the case of climate. investors are also less able to channel financial resources to undertakings and economic activities that address and do not exacerbate social and environmental problems , which undermines the objectives of the european green deal and the action plan on financing sustainable growth. non-governmental organisations , social partners , communities affected by undertakings’ activities , and other stakeholders are less able to hold undertakings accountable for their impacts on people and the environment. this creates an accountability deficit , and may contribute to lower levels of citizen trust in businesses , which in turn may have negative impacts on the efficient functioning of the social market economy. the lack of generally accepted metrics and methods for measuring , valuing , and managing sustainability-related risks is also an obstacle to the efforts of undertakings to ensure that their business models and activities are sustainable. ### (12) in the absence of policy action , the gap between users’ information needs and the sustainability information reported by undertakings is expected to grow. this gap has significant negative consequences. investors are unable to take sufficient account of sustainability-related risks and opportunities in their investment decisions. however , it is necessary to include the possibilities and respective preconditions of the reporting undertakings and bring them to a good consideration. this is the only way to ensure that large companies with more than 500 employees are not overburdened with reporting obligations.


### (13) the report on the review clause of directive 2014/95/eu , and its accompanying fitness check on corporate reporting , also recognised a significant increase in information requests for information about sustainability matters to undertakings in an attempt to address the existing information gap. in addition , ongoing expectations on undertakings to use a variety of different frameworks and standards are likely to continue and may even intensify as the value placed on sustainability information continues to grow. in the absence of policy action to build consensus on the information that undertakings should report , there will be significant increases in costs and burden for reporting undertakings and for users of such information. ### (13) the report on the review clause of directive 2014/95/eu , and its accompanying fitness check on corporate reporting , also recognised a significant increase in information requests for information about sustainability matters to undertakings in an attempt to address the existing information gap. in addition , a variety of different frameworks and standards are likely to continue and may even intensify as the value placed on sustainability information continues to grow. in the absence of policy action to build consensus on the information that undertakings should report , there will be significant increases in costs and burden for reporting undertakings and for users of such information.


### (15) articles 19a and 29a of directive 2013/34/eu apply to large undertakings that are public-interest entities with an average number of employees in excess of 500 , and to public-interest entities that are parent undertakings of a large group with an average number of employees in excess of 500 on a consolidated basis , respectively. in view of the growth of users’ needs for sustainability information , additional categories of undertakings should be required to report such information. it is therefore appropriate to require all large undertakings and all undertakings listed on regulated markets , except micro undertakings , to report detailed sustainability information. in addition , all undertakings that are parent undertakings of large groups should prepare sustainability reporting at group level. ### (15) articles 19a and 29a of directive 2013/34/eu should continue to apply to large undertakings that are public-interest entities with an average number of employees in excess of 500 , and to public-interest entities that are parent undertakings of a large group with an average number of employees in excess of 500 on a consolidated basis , respectively.


### (15) articles 19a and 29a of directive 2013/34/eu apply to large undertakings that are public-interest entities with an average number of employees in excess of 500 , and to public-interest entities that are parent undertakings of a large group with an average number of employees in excess of 500 on a consolidated basis , respectively. in view of the growth of users’ needs for sustainability information , additional categories of undertakings should be required to report such information. it is therefore appropriate to require all large undertakings and all undertakings listed on regulated markets , except micro undertakings , to report detailed sustainability information. in addition , all undertakings that are parent undertakings of large groups should prepare sustainability reporting at group level. ### (15) articles 19a and 29a of directive 2013/34/eu apply to and should continue to apply to large undertakings that are public-interest entities with an average number of employees in excess of 500 , and to public-interest entities that are parent undertakings of a large group with an average number of employees in excess of 500 on a consolidated basis , respectively. moreover , non-eu third country undertakings doing business on the european single market could be included in the directive or should align with international standards. in view of the growth of users’ needs for sustainability information , the information gap of these undertakings must be closed. in light of the fact that only 32% of currently 11.600 enterprises are reporting in an appropriate manner , this directive aims to close the information gap by introducing mandatory requirements for large undertakings and parent undertakings of a large group that are public interest entities , with an average number of employees in excess of 500. after careful revision and these requirements may also be introduced to large undertakings and large undertakings listed on regulated markets.


### (15) articles 19a and 29a of directive 2013/34/eu apply to large undertakings that are public-interest entities with an average number of employees in excess of 500 , and to public-interest entities that are parent undertakings of a large group with an average number of employees in excess of 500 on a consolidated basis , respectively. in view of the growth of users’ needs for sustainability information , additional categories of undertakings should be required to report such information. it is therefore appropriate to require all large undertakings and all undertakings listed on regulated markets , except micro undertakings , to report detailed sustainability information. in addition , all undertakings that are parent undertakings of large groups should prepare sustainability reporting at group level. ### (15) articles 19a and 29a of directive 2013/34/eu apply to large undertakings that are public-interest entities with an average number of employees in excess of 500 , and to public-interest entities that are parent undertakings of a large group with an average number of employees in excess of 500 on a consolidated basis , respectively. in view of the growth of users’ needs for sustainability information , additional categories of undertakings should be required to report such information , but only after producing conclusive impact assessments. it is therefore appropriate to request an impact assessment on the application of the requirement for all undertakings listed on regulated markets , except micro undertakings , to report detailed sustainability information.


### (15) articles 19a and 29a of directive 2013/34/eu apply to large undertakings that are public-interest entities with an average number of employees in excess of 500 , and to public-interest entities that are parent undertakings of a large group with an average number of employees in excess of 500 on a consolidated basis , respectively. in view of the growth of users’ needs for sustainability information , additional categories of undertakings should be required to report such information. it is therefore appropriate to require all large undertakings and all undertakings listed on regulated markets , except micro undertakings , to report detailed sustainability information. in addition , all undertakings that are parent undertakings of large groups should prepare sustainability reporting at group level. ### (15) articles 19a and 29a of directive 2013/34/eu apply to large undertakings that are public-interest entities with an average number of employees in excess of 500 , and to public-interest entities that are parent undertakings of a large group with an average number of employees in excess of 500 on a consolidated basis , respectively.


### (15) articles 19a and 29a of directive 2013/34/eu apply to large undertakings that are public-interest entities with an average number of employees in excess of 500 , and to public-interest entities that are parent undertakings of a large group with an average number of employees in excess of 500 on a consolidated basis , respectively. in view of the growth of users’ needs for sustainability information , additional categories of undertakings should be required to report such information. it is therefore appropriate to require all large undertakings and all undertakings listed on regulated markets , except micro undertakings , to report detailed sustainability information. in addition , all undertakings that are parent undertakings of large groups should prepare sustainability reporting at group level. ### (15) articles 19a and 29a of directive 2013/34/eu apply to and should continue to apply to large undertakings that are public-interest entities with an average number of employees in excess of 500 , and to public-interest entities that are parent undertakings of a large group with an average number of employees in excess of 500 on a consolidated basis , respectively. moreover , non-eu third country undertakings doing business on the european single market could be included in that directive or should align with international standards. in view of the growth of users’ needs for sustainability information , the information gap of these undertakings should be closed. in light of the fact that only 32% of currently 11.600 enterprises are reporting in an appropriate manner , this directive aims to close the information gap by introducing mandatory requirements for large undertakings and parent undertakings of a large group that are public interest entities , with an average number of employees in excess of 500. after careful revision those requirements may also be introduced to large undertakings and large undertakings listed on regulated markets.


### (16) the requirement that also large non-listed undertakings should disclose information on sustainability matters is mainly driven by concerns about the impacts and accountability of such undertakings , including through their value chain. in this respect , all large undertakings should be subject to the same requirements to report sustainability information publicly. in addition , financial market participants also need information from those large non-listed undertakings. ### deleted


### (16) the requirement that also large non-listed undertakings should disclose information on sustainability matters is mainly driven by concerns about the impacts and accountability of such undertakings , including through their value chain. in this respect , all large undertakings should be subject to the same requirements to report sustainability information publicly. in addition , financial market participants also need information from those large non-listed undertakings. ### (16) the requirement that also large non-listed , but potentially harmful undertakings from high-impact sectors should disclose information on sustainability matters is mainly driven by concerns about the impacts and accountability of such undertakings. in this respect , all large and potentially harmful undertakings from high-impact sectors should be subject to the same requirements to report sustainability information publicly. in addition , financial market participants also need information from those large non-listed undertakings


### (16) the requirement that also large non-listed undertakings should disclose information on sustainability matters is mainly driven by concerns about the impacts and accountability of such undertakings , including through their value chain. in this respect , all large undertakings should be subject to the same requirements to report sustainability information publicly. in addition , financial market participants also need information from those large non-listed undertakings. ### (16) the requirement that also large non-listed undertakings should disclose information on sustainability matters is mainly driven by concerns about the impacts and accountability of such undertakings. in this respect , all large undertakings should be subject to the same requirements to report sustainability information publicly.


### (16) the requirement that also large non-listed undertakings should disclose information on sustainability matters is mainly driven by concerns about the impacts and accountability of such undertakings , including through their value chain. in this respect , all large undertakings should be subject to the same requirements to report sustainability information publicly. in addition , financial market participants also need information from those large non-listed undertakings. ### (16) the requirement that also large non-listed undertakings that are public interest entities with an average number of employees in excess of 500 should disclose information on sustainability matters is mainly driven by concerns about the impacts and accountability of such undertakings. in this respect , these undertakings should be subject to the same requirements to report sustainability information publicly.


### (16) the requirement that also large non-listed undertakings should disclose information on sustainability matters is mainly driven by concerns about the impacts and accountability of such undertakings , including through their value chain. in this respect , all large undertakings should be subject to the same requirements to report sustainability information publicly. in addition , financial market participants also need information from those large non-listed undertakings. ### (16) the requirement that also large non-listed undertakings that are public interest entities with an average number of employees in excess of 500 should disclose information on sustainability matters is mainly driven by concerns about the impacts and accountability of such undertakings. in this respect , those undertakings should be subject to the same requirements to report sustainability information publicly.


### (18) considering the growing relevance of sustainability-related risks and taking into account that small and medium-sized enterprises (smes) listed on regulated markets comprise a significant proportion of all listed undertakings in the union , in order to ensure investor protection it is appropriate to require that also those smes disclose information on sustainability matters. the introduction of this requirement will help to ensure that financial market participants can include smaller listed undertakings in investment portfolios on the basis that they report the sustainability information that financial market participants need. it will therefore help to protect and enhance the access of smaller listed undertakings to financial capital , and avoid discrimination against such undertakings on the part of financial market participants. the introduction of this requirement is also necessary to ensure that financial market participants have the information they need from investee undertakings to be able to comply with their own sustainability disclosure requirements laid down in regulation (eu) 2019/2088. smes listed on regulated markets should , however , be provided with sufficient time to prepare for the application of the requirement to report sustainability information , due to their smaller size and more limited resources , and taking account of the difficult economic circumstances created by the covid-19 pandemic. they should also be given the possibility to report according to standards that are proportionate to the capacities and resources of smes. non-listed smes can also choose to use these proportionate standards on a voluntary basis. the sme standards will set a reference for undertakings that are within the scope of the directive regarding the level of sustainability information that they could reasonably request from sme suppliers and clients in their value chains. ### (18) smes should be exempted from additional requirements , and the obligation to disclose sustainability information should apply only to large undertakings having an average number of employees in excess of 500.


### (18) considering the growing relevance of sustainability-related risks and taking into account that small and medium-sized enterprises (smes) listed on regulated markets comprise a significant proportion of all listed undertakings in the union , in order to ensure investor protection it is appropriate to require that also those smes disclose information on sustainability matters. the introduction of this requirement will help to ensure that financial market participants can include smaller listed undertakings in investment portfolios on the basis that they report the sustainability information that financial market participants need. it will therefore help to protect and enhance the access of smaller listed undertakings to financial capital , and avoid discrimination against such undertakings on the part of financial market participants. the introduction of this requirement is also necessary to ensure that financial market participants have the information they need from investee undertakings to be able to comply with their own sustainability disclosure requirements laid down in regulation (eu) 2019/2088. smes listed on regulated markets should , however , be provided with sufficient time to prepare for the application of the requirement to report sustainability information , due to their smaller size and more limited resources , and taking account of the difficult economic circumstances created by the covid-19 pandemic. they should also be given the possibility to report according to standards that are proportionate to the capacities and resources of smes. non-listed smes can also choose to use these proportionate standards on a voluntary basis. the sme standards will set a reference for undertakings that are within the scope of the directive regarding the level of sustainability information that they could reasonably request from sme suppliers and clients in their value chains. ### (18) considering the growing relevance of sustainability-related risks and taking into account that small and medium-sized enterprises (smes) listed on regulated markets comprise a significant proportion of all listed undertakings in the union , in order to ensure investor protection it is appropriate to require that also those smes disclose limited information on sustainability matters. the introduction of this requirement will help to ensure that financial market participants can include smaller listed undertakings in investment portfolios on the basis that they report the sustainability information that financial market participants need. it will therefore help to protect and enhance the access of smaller listed undertakings to financial capital , and avoid discrimination against such undertakings on the part of financial market participants. the introduction of this requirement is also necessary to ensure that financial market participants have the information they need from investee undertakings to be able to comply with their own sustainability disclosure requirements laid down in regulation (eu) 2019/2088. smes listed on regulated markets should , however , be provided with sufficient time to prepare for the application of the requirement to report limited sustainability information , due to their smaller size , limited scope of activities and more limited resources , and taking account of the difficult economic circumstances created by the covid-19 pandemic. they should also be given the possibility to report according to standards that are proportionate to the capacities and resources of smes. non-listed smes can also choose to use these proportionate standards on a strictly voluntary basis. the sme standards will set a reference for undertakings that are within the scope of the directive regarding the level of sustainability information that they could reasonably request from smes. no public authority or publicly regulated entity whatsoever shall require or consider beneficial voluntary sustainability reporting from a non-listed sme , including , but not limited to , as precondition for participation in public procurements , tenders etc.


### (18) considering the growing relevance of sustainability-related risks and taking into account that small and medium-sized enterprises (smes) listed on regulated markets comprise a significant proportion of all listed undertakings in the union , in order to ensure investor protection it is appropriate to require that also those smes disclose information on sustainability matters. the introduction of this requirement will help to ensure that financial market participants can include smaller listed undertakings in investment portfolios on the basis that they report the sustainability information that financial market participants need. it will therefore help to protect and enhance the access of smaller listed undertakings to financial capital , and avoid discrimination against such undertakings on the part of financial market participants. the introduction of this requirement is also necessary to ensure that financial market participants have the information they need from investee undertakings to be able to comply with their own sustainability disclosure requirements laid down in regulation (eu) 2019/2088. smes listed on regulated markets should , however , be provided with sufficient time to prepare for the application of the requirement to report sustainability information , due to their smaller size and more limited resources , and taking account of the difficult economic circumstances created by the covid-19 pandemic. they should also be given the possibility to report according to standards that are proportionate to the capacities and resources of smes. non-listed smes can also choose to use these proportionate standards on a voluntary basis. the sme standards will set a reference for undertakings that are within the scope of the directive regarding the level of sustainability information that they could reasonably request from sme suppliers and clients in their value chains. ### (18) considering the growing relevance of sustainability-related risks and taking into account that small and medium-sized enterprises (smes) listed on regulated markets comprise a significant proportion of all listed undertakings in the union , in order to ensure investor protection it is appropriate to require that also those smes disclose information on sustainability matters. the introduction of this requirement will help to ensure that financial market participants can include smaller listed undertakings in investment portfolios on the basis that they report the sustainability information that financial market participants need. it will therefore help to protect and enhance the access of smaller listed undertakings to financial capital , and avoid discrimination against such undertakings on the part of financial market participants. the introduction of this requirement is also necessary to ensure that financial market participants have the information they need from investee undertakings to be able to comply with their own sustainability disclosure requirements laid down in regulation (eu) 2019/2088. smes listed on regulated markets should , however , be provided with sufficient time to prepare for the application of the requirement to report sustainability information , due to their smaller size and more limited resources , and taking account of the difficult economic circumstances created by the covid-19 pandemic. they should also be given the possibility to report according to standards that are proportionate to the capacities and resources of smes. non-listed smes can also choose to use these proportionate standards on a voluntary basis. the sme standards will set a reference for undertakings that are within the scope of the directive regarding the level of sustainability information that they could reasonably request from smes.


### (18) considering the growing relevance of sustainability-related risks and taking into account that small and medium-sized enterprises (smes) listed on regulated markets comprise a significant proportion of all listed undertakings in the union , in order to ensure investor protection it is appropriate to require that also those smes disclose information on sustainability matters. the introduction of this requirement will help to ensure that financial market participants can include smaller listed undertakings in investment portfolios on the basis that they report the sustainability information that financial market participants need. it will therefore help to protect and enhance the access of smaller listed undertakings to financial capital , and avoid discrimination against such undertakings on the part of financial market participants. the introduction of this requirement is also necessary to ensure that financial market participants have the information they need from investee undertakings to be able to comply with their own sustainability disclosure requirements laid down in regulation (eu) 2019/2088. smes listed on regulated markets should , however , be provided with sufficient time to prepare for the application of the requirement to report sustainability information , due to their smaller size and more limited resources , and taking account of the difficult economic circumstances created by the covid-19 pandemic. they should also be given the possibility to report according to standards that are proportionate to the capacities and resources of smes. non-listed smes can also choose to use these proportionate standards on a voluntary basis. the sme standards will set a reference for undertakings that are within the scope of the directive regarding the level of sustainability information that they could reasonably request from sme suppliers and clients in their value chains. ### (18) considering the growing relevance of sustainability-related risks and taking into account that small and medium-sized enterprises (smes) listed on regulated markets comprise a significant proportion of all listed undertakings in the union , in order to ensure investor protection it is appropriate to require that also those smes disclose limited information on sustainability matters. the introduction of this requirement will help to ensure that financial market participants can include smaller listed undertakings in investment portfolios on the basis that they report the sustainability information that financial market participants need. it will therefore help to protect and enhance the access of smaller listed undertakings to financial capital , and avoid discrimination against such undertakings on the part of financial market participants. the introduction of this requirement is also necessary to ensure that financial market participants have the information they need from investee undertakings to be able to comply with their own sustainability disclosure requirements laid down in regulation(eu) 2019/2088. smes listed on regulated markets should , however , be provided with sufficient time to prepare for the application of the requirement to report sustainability information , due to their smaller size and more limited resources , and taking account of the difficult economic circumstances created by the covid-19 pandemic. they should also be given the possibility to report according to standards that are proportionate to the capacities and resources of smes. non-listed smes can also choose to use these proportionate standards on a voluntary basis. the sme standards will set a reference for undertakings that are within the scope of the directive regarding the level of sustainability information that they could reasonably request from sme suppliers and clients in their value chains. no public authority or publicly regulated entity whatsoever shall require or consider beneficial voluntary sustainability reporting from non-listed smes , including , but not limited to , as precondition for participation in public procurements , tenders etc.


### (18) considering the growing relevance of sustainability-related risks and taking into account that small and medium-sized enterprises (smes) listed on regulated markets comprise a significant proportion of all listed undertakings in the union , in order to ensure investor protection it is appropriate to require that also those smes disclose information on sustainability matters. the introduction of this requirement will help to ensure that financial market participants can include smaller listed undertakings in investment portfolios on the basis that they report the sustainability information that financial market participants need. it will therefore help to protect and enhance the access of smaller listed undertakings to financial capital , and avoid discrimination against such undertakings on the part of financial market participants. the introduction of this requirement is also necessary to ensure that financial market participants have the information they need from investee undertakings to be able to comply with their own sustainability disclosure requirements laid down in regulation (eu) 2019/2088. smes listed on regulated markets should , however , be provided with sufficient time to prepare for the application of the requirement to report sustainability information , due to their smaller size and more limited resources , and taking account of the difficult economic circumstances created by the covid-19 pandemic. they should also be given the possibility to report according to standards that are proportionate to the capacities and resources of smes. non-listed smes can also choose to use these proportionate standards on a voluntary basis. the sme standards will set a reference for undertakings that are within the scope of the directive regarding the level of sustainability information that they could reasonably request from sme suppliers and clients in their value chains. ### deleted