Certain corporate sustainability reporting and due diligence requirements

Official HTML ↗ PDF DOCX

6.11.2025 A10-0197/121

Amendment 121

Manon Aubry, Arash Saeidi, Mario Furore

on behalf of The Left Group

Report A10-0197/2025

Jörgen Warborn

Certain corporate sustainability reporting and due diligence requirements

(COM(2025)0081 – C10-0037/2025 – 2025/0045(COD))

Proposal for a directive

Article 1 – paragraph 1 – point 1

Directive 2006/43/EC

Article 26 a – paragraph 3

Text proposed by the Commission

Amendment

(1) in Article 26a, paragraph 3 is replaced by the following:

deleted

‘3.

The Commission shall be empowered to adopt delegated acts in accordance with Article 48a in order to supplement this Directive in order to provide for limited assurance standards setting out the procedures that the auditor(s) and the audit firm(s) shall perform in order to draw his, her or its conclusions on the assurance of sustainability reporting, including engagement planning, risk consideration and response to risks and type of conclusions to be included in the assurance report on sustainability reporting, or, where relevant, in the audit report.

The Commission may adopt the assurance standards referred to in the first subparagraph only where those standards:

(a) have been developed with proper due process, public oversight and transparency;

(b) contribute a high level of credibility and quality to the annual or consolidated sustainability reporting; and

Or. en