Sittings · Document
Certain corporate sustainability reporting and due diligence requirements
7.11.2025 A10-0197/130
Amendment 130
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 2 – paragraph 1 – point 2
Directive 2013/34/EU
Article 19a
| Text proposed by the Commission | Amendment |
| (2) Article 19a is amended as follows: | deleted |
| (a) in paragraph 1, the first subparagraph is replaced by the following: | |
| ‘Large undertakings which, on their balance sheet dates, exceed the average number of 1000 employees during the financial year shall include in their management report information necessary to understand the undertaking’s impacts on sustainability matters, and information necessary to understand how sustainability matters affect the undertaking’s development, performance and position.;’ | |
| (i) the first subparagraph is replaced by the following: | |
| ‘Where applicable, the information referred to in paragraphs 1 and 2 shall contain information about the undertaking’s own operations and about its value chain, including its products and services, its business relationships and its supply chain. Member States shall ensure that, for the reporting of sustainability information as required by this Directive, undertakings do not seek to obtain from undertakings in their value chain which, on their balance sheet dates, do not exceed the average number of 1000 employees during the financial year any information that exceeds the information specified in the standards for voluntary use referred to in Article 29ca, except for additional sustainability information that is commonly shared between undertakings in the sector concerned. Undertakings that report the necessary value chain information without reporting from undertakings in their value chain which, on their balance sheet dates, do not exceed the average number of 1000 employees during the financial year any information that exceeds the information specified in the standards for voluntary use referred to in Article 29ca, except for additional sustainability information that is commonly shared between undertakings in the sector concerned, shall be deemed to have complied with the obligation to report value chain information set out in this paragraph.;’ | |
| ‘The first subparagraph is without prejudice to Union requirements on undertakings to conduct a due diligence process.;’ |
Or. en
7.11.2025 A10-0197/131
Amendment 131
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 2 – paragraph 1 – point 2 – point a
Directive 2013/34/EU
Article 19a – paragraph 1 – subparagraph 1
| Text proposed by the Commission | Amendment |
| Large undertakings which, on their balance sheet dates, exceed the average number of 1000 employees during the financial year shall include in their management report information necessary to understand the undertaking’s impacts on sustainability matters, and information necessary to understand how sustainability matters affect the undertaking’s development, performance and position.; | deleted |
Or. en
7.11.2025 A10-0197/132
Amendment 132
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 2 – paragraph 1 – point 2 – point b – point i
Directive 2013/34/EU
Article 19a – paragraph 3 – subparagraph 1
| Text proposed by the Commission | Amendment |
| Where applicable, the information referred to in paragraphs 1 and 2 shall contain information about the undertaking’s own operations and about its value chain, including its products and services, its business relationships and its supply chain. Member States shall ensure that, for the reporting of sustainability information as required by this Directive, undertakings do not seek to obtain from undertakings in their value chain which, on their balance sheet dates, do not exceed the average number of 1000 employees during the financial year any information that exceeds the information specified in the standards for voluntary use referred to in Article 29ca, except for additional sustainability information that is commonly shared between undertakings in the sector concerned. Undertakings that report the necessary value chain information without reporting from undertakings in their value chain which, on their balance sheet dates, do not exceed the average number of 1000 employees during the financial year any information that exceeds the information specified in the standards for voluntary use referred to in Article 29ca, except for additional sustainability information that is commonly shared between undertakings in the sector concerned, shall be deemed to have complied with the obligation to report value chain information set out in this paragraph.; | deleted |
Or. en
7.11.2025 A10-0197/133
Amendment 133
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 2 – paragraph 1 – point 2 – point c
Directive 2013/34/EU
Article 19a – paragraphs 6 and 7
| Text proposed by the Commission | Amendment |
| (c) paragraphs 6 and 7 are deleted; | deleted |
Or. en
7.11.2025 A10-0197/134
Amendment 134
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 2 – paragraph 1 – point 3
Directive 2013/34/EU
Article 19b – paragraph 3
| Text proposed by the Commission | Amendment |
| (3) [...] | deleted |
Or. en
7.11.2025 A10-0197/135
Amendment 135
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 2 – paragraph 1 – point 4
Directive 2013/34/EU
Article 29a
| Text proposed by the Commission | Amendment |
| (4) Article 29a is amended as follows: | deleted |
| (a) in paragraph 1, the first subparagraph is replaced by the following: | |
| ‘Parent undertakings of a large group which, on their balance sheet dates, exceed the average number of 1000 employees, on a consolidated basis, during the financial year, shall include in the consolidated management report information necessary to understand the group’s impacts on sustainability matters, and information necessary to understand how sustainability matters affect the group’s development, performance and position.;’ | |
| (i) the first subparagraph is replaced by the following: | |
| ‘Where applicable, the information referred to in paragraphs 1 and 2 shall contain information about the group’s own operations and about its value chain, including its products and services, its business relationships and its supply chain. Member States shall ensure that, for the reporting of sustainability information as required by this Directive, undertakings do not seek to obtain from undertakings in their value chain which, on their balance sheet dates, do not exceed the average number of 1000 employees during the financial year any information that exceeds the information specified in the standards for voluntary use referred to in Article 29ca, except for additional sustainability information that is commonly shared between undertakings in the sector concerned. Undertakings that report the necessary value chain information without reporting from undertakings in their value chain which, on their balance sheet dates, do not exceed the average number of 1000 employees during the financial year any information that exceeds the information specified in the standards for voluntary use referred to in Article 29ca, except for additional sustainability information that is commonly shared between undertakings in the sector concerned, shall be deemed to have complied with the obligation to report value chain information set out in this paragraph.;’ | |
| ‘The first subparagraph is without prejudice to Union requirements on undertakings to conduct a due diligence process.;’ |
Or. en
7.11.2025 A10-0197/136
Amendment 136
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 2 – paragraph 1 – point 4 – point a
Directive 2013/34/EU
Article 29a – paragraph 1 – subparagraph 1
| Text proposed by the Commission | Amendment |
| Parent undertakings of a large group which, on their balance sheet dates, exceed the average number of 1000 employees, on a consolidated basis, during the financial year, shall include in the consolidated management report information necessary to understand the group’s impacts on sustainability matters, and information necessary to understand how sustainability matters affect the group’s development, performance and position.; | deleted |
Or. en
7.11.2025 A10-0197/137
Amendment 137
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 2 – paragraph 1 – point 4 – point b – point i
Directive 2013/34/EU
Article 29a – paragraph 3 – subparagraph 1
| Text proposed by the Commission | Amendment |
| Where applicable, the information referred to in paragraphs 1 and 2 shall contain information about the group’s own operations and about its value chain, including its products and services, its business relationships and its supply chain. Member States shall ensure that, for the reporting of sustainability information as required by this Directive, undertakings do not seek to obtain from undertakings in their value chain which, on their balance sheet dates, do not exceed the average number of 1000 employees during the financial year any information that exceeds the information specified in the standards for voluntary use referred to in Article 29ca, except for additional sustainability information that is commonly shared between undertakings in the sector concerned. Undertakings that report the necessary value chain information without reporting from undertakings in their value chain which, on their balance sheet dates, do not exceed the average number of 1000 employees during the financial year any information that exceeds the information specified in the standards for voluntary use referred to in Article 29ca, except for additional sustainability information that is commonly shared between undertakings in the sector concerned, shall be deemed to have complied with the obligation to report value chain information set out in this paragraph.; | deleted |
Or. en