Certain corporate sustainability reporting and due diligence requirements

7.11.2025 A10-0197/148

Amendment 148

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 10

Directive 2013/34/EU

Article 33 – paragraph 1 – subparagraph 2

Text proposed by the Commission

Amendment

By way of derogation from subparagraph 1, Member States shall ensure that the members of the administrative, management and supervisory bodies of an undertaking, acting within the competences assigned to them by national law, do not have collective responsibility for ensuring that the management report, or consolidated management report, where applicable, is prepared in accordance with Article 29d.;

deleted

Or. en

7.11.2025 A10-0197/149

Amendment 149

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 11

Directive 2013/34/EU

Article 34

Text proposed by the Commission

Amendment

(11) Article 34 is amended as follows:

deleted

(a) paragraph 1, second subparagraph, point (aa), is replaced by the following:

‘(aa) where applicable, express an opinion based on a limited assurance engagement as regards the compliance of the sustainability reporting with the requirements of this Directive, including the compliance of the sustainability reporting with the sustainability reporting standards adopted pursuant to Article 29b, the process carried out by the undertaking to identify the information reported pursuant to those sustainability reporting standards, and the compliance with the requirement to mark up sustainability reporting in accordance with Article 29d, and as regards the compliance with the reporting requirements provided for in Article 8 of Regulation (EU) 2020/852;;’

‘2a. Member States shall ensure that the opinion referred to in paragraph 1, second subparagraph, point (aa), is prepared in full respect of the obligation on undertakings not to 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.;’

Or. en