Certain corporate sustainability reporting and due diligence requirements

7.11.2025 A10-0197/157

Amendment 157

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 13

Directive 2013/34/EU

Article 49

Text proposed by the Commission

Amendment

(13) Article 49 is amended as follows:

deleted

(a) the following paragraphs 3c to 3e are inserted:

‘3c. The power to adopt delegated acts referred to in Articles 19b(5), 29aa(5) and 29ca shall be conferred on the Commission for an indeterminate period from [date of entry into force of amending Directive].

3d. The delegations of powers referred to in Articles 19b(5), 29aa(5) and 29ca may be revoked at any time by the European Parliament or by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force.

3e. The Commission shall gather all necessary expertise, prior to the adoption and during the development of delegated acts pursuant to Articles 19b(5) and 29aa(5), including through the consultation of the experts of the Member State Expert Group on Sustainable Finance referred to in Article 24 of Regulation (EU) 2020/852.;’

‘5. A delegated act adopted pursuant to Article 1(2), Article 3(13), Article 19b, Article 29aa, Articles 29b, 29ca or 40b, or Article 46(2) shall enter into force only if no objection has been expressed either by the European Parliament or the Council within a period of two months of notification of that act to the European Parliament and the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or the Council..’

Or. en

7.11.2025 A10-0197/158

Amendment 158

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 13 – point b

Directive 2013/34/EU

Article 49 – paragraph 5

Text proposed by the Commission

Amendment

5. A delegated act adopted pursuant to Article 1(2), Article 3(13), Article 19b, Article 29aa, Articles 29b, 29ca or 40b, or Article 46(2) shall enter into force only if no objection has been expressed either by the European Parliament or the Council within a period of two months of notification of that act to the European Parliament and the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or the Council..

5. deleted

Or. en

7.11.2025 A10-0197/159

Amendment 159

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 3

2022/2464

Article 5 – paragraph 2

Text proposed by the Commission

Amendment

Article 3

deleted

Amendments to Directive (EU) 2022/2464

In Directive (EU) 2022/2464, Article 5(2) is amended as follows:

(1) the first subparagraph is amended as follows:

(a) point (a) is deleted;

(b) point (b) is amended as follows:

(i) point (i) is replaced by the following:

‘(i) to large undertakings which, on their balance sheet dates, exceed the average number of 1000 employees during the financial year;;

‘(ii) to 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;;

(2) the third subparagraph is amended as follows:

(a) point (a) is deleted;

(b) point (b) is amended as follows:

(i) point (i) is replaced by the following:

‘(i) to issuers as defined in Article 2(1), point (d) of Directive 2004/109/EC which are large undertakings within the meaning of Article 3(4) of Directive 2013/34/EU which, on their balance sheet dates, exceed the average number of 1000 employees during the financial year;;

‘(ii) to issuers as defined in Article 2(1), point (d) of Directive 2004/109/EC which are parent undertakings of a large group which, on its balance sheet dates, exceed the average number of 1000 employees , on a consolidated basis, during the financial year;;

Or. en