1. The Commission shall, by [PO: the date five years after the end of the transposition period of this Directive], carry out an evaluation of this Directive and present a report on the findings to the European Parliament, to the Council and to the European Economic and Social Committee.

Member States shall provide the Commission with the information necessary for the preparation of the report, in particular by providing data related to paragraph 2.

2. The report of the Commission shall evaluate, amongst others, the following:

(a) the practical experience with the use of the EU Company Certificate;

(b) the practical experience with the use of Digital EU power of attorney;

(c) the practical experience with the reduction of formalities in cross-border situations for companies.

3. The Commission shall also assess

(a) the potential for cross-sector interoperability between the system of interconnection of business registers and other systems providing mechanisms for cooperation between competent authorities;

(b) whether additional measures are needed to fully address the needs of persons with disabilities when they access company information provided by the business registers.

4. The report shall be accompanied, if appropriate, by a proposal for further amendment of Directive (EU) 2017/1132.