Certain corporate sustainability reporting and due diligence requirements

7.11.2025 A10-0197/172

Amendment 172

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 4 – paragraph 1 – point 4 – point b

Directive (EU) 2024/1760

Article 8 – paragraph 2a

Text proposed by the Commission

Amendment

Where a company has plausible information that suggests that adverse impacts at the level of the operations of an indirect business partner have arisen or may arise, it shall carry out an in-depth assessment. The company shall always carry out such an assessment where the indirect, rather than direct, nature of the relationship with the business partner is the result of an artificial arrangement that does not reflect economic reality but points to a circumvention of paragraph 2, point (b). Where the assessment confirms the likelihood or existence of the adverse impact, it is deemed to have been identified.

Where a company has, or can reasonably be expected to know of, plausible information that suggests that adverse impacts at the level of the operations of an indirect business partner have arisen or may arise, it shall carry out an in-depth assessment. The company shall always carry out such an assessment where the indirect, rather than direct, nature of the relationship with the business partner is the result of an artificial arrangement that does not reflect economic reality but points to a circumvention of paragraph 2, point (b). Where the assessment confirms the likelihood or existence of the adverse impact, it is deemed to have been identified.

Or. en

7.11.2025 A10-0197/173

Amendment 173

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 4 – paragraph 1 – point 4 – point b a (new)

Directive (EU) 2024/1760

Article 8 – paragraph 3a

Text proposed by the Commission

Amendment

(b a) the following paragraph is inserted:

‘3a. For the purposes of paragraph 2a, first subparagraph, plausible information shall mean any of the following:

(a) any single piece of explicit documentary proof of adverse impacts, in written, video, audio or physical format;

(b) any report of adverse impacts that is raised by the police forces, the judiciary or national authorities of a Member State or a third country;

(c) any report of adverse impacts that is raised by a non-governmental organisation, trade union, community group or other entity, where the entity has been in existence for at least 12 months and can demonstrate how its activities promote environmental protection or human rights.’;

Or. en

7.11.2025 A10-0197/174

Amendment 174

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 4 – paragraph 1 – point 4 – point c

Directive (EU) 2024/1760

Article 8 – paragraph 4

Text proposed by the Commission

Amendment

4. Where information necessary for the in-depth assessment provided for in paragraph 2, point (b), and in paragraph 2a can be obtained from different business partners, the company shall prioritise requesting such information, where reasonable, directly from the business partner or partners where the adverse impacts are most likely to occur.;

4. deleted

Or. en

7.11.2025 A10-0197/175

Amendment 175

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 4 – paragraph 1 – point 4 – point d

Directive (EU) 2024/1760

Article 8 – paragraph 5

Text proposed by the Commission

Amendment

(d) the following paragraph 5 is added:

deleted

‘5.

Member States shall ensure that, for the mapping provided for in paragraph 2, point (a), companies do not seek to obtain information from direct business partners with fewer than 500 employees that exceeds the information specified in the standards for voluntary use referred to in Article 29a of Directive 2013/34/EU.

By way of derogation to the first sub-paragraph, where additional information is necessary for the mapping provided for in paragraph 2, point (a), in light of indications of likely adverse impacts or because the standards do not cover relevant impacts, and where such additional information cannot reasonably be obtained by other means, the company may seek such information from that business partner.;’

Or. en

7.11.2025 A10-0197/176

Amendment 176

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 4 – paragraph 1 – point 5

Directive (EU) 2024/1760

Article 10 – paragraph 6

Text proposed by the Commission

Amendment

(5) in Article 10, paragraph 6 is replaced by the following:

deleted

‘6.

As regards potential adverse impacts as referred to in paragraph 1 that could not be prevented or adequately mitigated by the measures set out in paragraphs 2, 4 and 5, the company shall, as a last resort:

(a) refrain from entering into new, or extending existing, relations with a business partner in connection with which, or in the chain of activities of which, the impact has arisen,

(b) where the law governing its relation with the business partner concerned so entitles it, adopt and implement an enhanced prevention action plan for the specific adverse impact without undue delay, provided that there is a reasonable expectation that those efforts will succeed, and

(c) use or increase its leverage through the suspension of the business relationship with respect to the activities concerned.

As long as there is a reasonable expectation that the enhanced prevention action plan will succeed, the mere fact of continuing to engage with the business partner shall not trigger the company’s liability.

Prior to suspending a business relationship, the company shall assess whether the adverse impacts from doing so can be reasonably expected to be manifestly more severe than the adverse impact that could not be prevented or adequately mitigated. Should that be the case, the company shall not be required to suspend the business relationship and shall be in a position to report to the competent supervisory authority about the duly justified reasons for such decision.

Member States shall provide for an option to suspend the business relationship in contracts governed by their laws in accordance with the first subparagraph, except for contracts where the parties are obliged by law to enter into them.

Where the company decides to suspend the business relationship, it shall take steps to prevent, mitigate or bring to an end the impacts of the suspension, shall provide reasonable notice to the business partner concerned and shall keep that decision under review.

Where the company decides not to suspend the business relationship pursuant to this Article, it shall monitor the potential adverse impact and periodically assess its decision and whether further appropriate measures are available.;’

Or. en

7.11.2025 A10-0197/177

Amendment 177

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 4 – paragraph 1 – point 5

Directive (EU) 2024/1760

Article 10 – paragraph 6 – subparagraph 1

Text proposed by the Commission

Amendment

As regards potential adverse impacts as referred to in paragraph 1 that could not be prevented or adequately mitigated by the measures set out in paragraphs 2, 4 and 5, the company shall, as a last resort:

deleted

Or. en

7.11.2025 A10-0197/178

Amendment 178

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 4 – paragraph 1 – point 5

Directive (EU) 2024/1760

Article 10 – paragraph 6 – subparagraph 1 – point (a)

Text proposed by the Commission

Amendment

(a) refrain from entering into new, or extending existing, relations with a business partner in connection with which, or in the chain of activities of which, the impact has arisen,

(a) deleted

Or. en

7.11.2025 A10-0197/179

Amendment 179

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 4 – paragraph 1 – point 5

Directive (EU) 2024/1760

Article 10 – paragraph 6 – subparagraph 1 – point (c)

Text proposed by the Commission

Amendment

(c) use or increase its leverage through the suspension of the business relationship with respect to the activities concerned.

(c) deleted

Or. en