Europaudvalget 2024-25
KOM (2025) 0503
Offentligt
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DK, EE, FI, and LV non-paper on easing the reporting obligation for companies in unprecedented times
Reducing administrative burdens is a prerequisite for maintaining the competitiveness of European
businesses and facilitating
the EU’s green transition
amid geopolitical tension and increasing global
strategic competition. The European Commission's intention to rationalise and streamline reporting
obligations by 25%, without undermining policy objectives, is therefore both timely and necessary. The
initiatives tabled with the recently adopted work programme, aiming at bringing about more than EUR
3 billion in cost savings, are all steps in the right direction. However, as indicated by the spirit of the
Commission’s
call for evidence, these measures will have to be supplemented with additional measures
to further reduce businesses’ reporting burdens as well as administrative burdens beyond reporting.
On
26 October, the European Council also adopted conclusions emphasising the need
“to
take forward
work to simplify regulation and reduce the unnecessary administrative burden, including reporting
requirements, notably for SMEs and start-ups”.
Furthermore, the European Council called for additional
proposals, “seizing
the opportunities of the data economy and standardised business data”.
Ideas have already been put forward, including by France and Germany in
their paper on “Better
Regulation and Modern Administration in Europe”.
We acknowledge proposals which include practical
solutions that can help reduce burdens on businesses, such as a call for effective digital readiness in
legislation at Union level or advancing digitalisation in the legislative process. It is important to consider
different ideas, as focusing solely on the adoption and repeal of reporting requirements to reach the
target is likely to miss the vast potential to reduce burdens through optimising how legislation works on
the ground.
Seamless and secure exchange of business data
Digital bookkeeping, eInvoicing and automated business reporting highlight the vast benefits of
automated and standardised business reporting when complying with national and EU law. Companies
engaged in cross-border trade face the onerous task of sharing data with various business partners and
authorities across different Member States. Today, this data exchange is highly fragmented due to a
lack of standardisation, creating barriers to digitisation and automation.
To realise cost savings amounting to billions of euros, we should actively promote a seamless and secure
exchange of business data among companies within EU Member States by underpinning EU legislation
with common minimum standards and a robust, decentralised data infrastructure. The common digital
standards and components that the EU has already developed should be the foundation for this effort.
The Connecting Europe Facility (CEF) serves as a cornerstone in this endeavour, offering essential digital
building blocks such as eDelivery, eID, and eInvoicing that serve as critical infrastructure to facilitate
more effortless cross-border interactions for businesses within sectors ranging from economy and
finance to energy and public security etc.
Specific initiatives towards this purpose may encompass:
To fully unlock the potential of these foundational elements, it becomes imperative to achieve
broader adoption of these building blocks throughout EU legislation.
The particular case of sustainability reporting
While we fully support the new and ambitious EU rules on sustainability, the combined cost imposed
on companies is expected to be both significant and enduring when companies will be required to report
on their footprint across various dimensions, including company-wide activities and specific products.
To ensure coherence and consistency in the reporting it is of key importance that data can be structured
kom (2025) 0503 - Endeligt svar på spørgsmål 1: Spm. om non-papers eller positionspapirer vedr. sagerne om forenklingspakke IV
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in companies’ data management systems in a way that ensures that
data can be reused and facilitate
automatisation of processes for data handling.
Over the course of 20 years, we have successfully managed to significantly reduce the cost of businesses'
annual financial reporting by improving the tools and standards in which the reporting takes place. By
implementing minimum standards and requirements for bookkeeping systems, it has become possible
to create interoperability of reporting data between businesses and between businesses and
government, thus reducing burdens for businesses' annual financial reporting. We must quickly learn
from these experiences and seek to improve the infrastructure around sustainability reporting to reduce
the enduring cost for businesses that could otherwise hamper their global competitiveness. If we
succeed, we will not only be able to
reduce companies’ administrative burdens
without undermining
the underlying policy objectives but also enhance the trustworthiness of the sustainability data on which
the reporting will be based.
A coherent set of policy measures to ease
businesses’ sustainability
reporting may encompass:
Common minimum standards and a robust, decentralised sustainability data infrastructure
underpinning EU legislation.
Common criteria and minimum requirements for various ESG-solutions, such as functional
requirements for business systems, emission calculation standards following internationally
recognised methodologies as well as transparency requirements for data providers to
incentivise openness in the collection, storing and use of sustainability and supply chain data.
Establishing an accessible, integrable and interoperable EU database with officially recognised
sustainability related data, e.g. CO2 emissions factors.
Making sure that the Digital Product Passports, as proposed in the Ecodesign for Sustainable
Products Regulation, serve as the default option for future product legislation that sets out
product data sharing requirements.
Conclusion
The abovementioned proposals present a sophisticated and ambitious approach to achieving the 25
percent reporting reduction target without compromising the pivotal role of businesses in advancing
the green transition. By upholding the core policy objectives, such proposals strategically concentrate
on relieving businesses from the complexities of an underdeveloped infrastructure that complicates the
collection, sharing, and use of sustainability data, thereby promoting a more efficient corporate
landscape for (sustainability) reporting.