a) exempt companies with under 50 employees to not kill small business
AND
b) are okay with doing so, ie. there's little consequences from exempting companies from this
Then this is the mark of a terrible piece of legislation. What problem are we actually addressing here by creating another fee collecting, headache inducing registration regime and the 684th enforcement bureaucracy in the EU over yet another trivial consumer issue?
Yes, single use plastics aren't great. Incentivize companies to move away from them by creating positive market incentives instead of creating an anti-productive, full time packaging Stasi.
It's almost as if the people attracted to a career in government can only imagine their subjects responding to the stick, even though the carrot is often far more persuasive. This is the classic downfall of all economic central planning.
The problem with this particular topic is it's a religious one for many in the urban monoculture. They don't ultimately care about packaging waste, they care about punishment and repentance for humanity's existence. We've angered the gods and must repent via punitive measures! To incentivize good behavior is antithetical to that, even if it is more effective at actually doing the thing.