Sittings · Document
Certain corporate sustainability reporting and due diligence requirements
5.11.2025 A10-0197/231
Amendment 231
Jörgen Warborn
on behalf of the PPE 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 1 a (new)
Directive 2013/34/EU
Article 19 – paragraph 1 – subparagraph 4:
Text proposed by the Commission
Amendment
(1 a) in Article 19(1), the fourth subparagraph is replaced by the following:
‘Undertakings which, on their balance sheet dates, exceed the average number of 1 750 employees and a net turnover of EUR 450 000 000 during the financial year shall report information on the key intangible resources and explain how the business model of the undertaking fundamentally depends on such resources and how such resources are a source of value creation for the undertaking.’ ;
Or. en
5.11.2025 A10-0197/232
Amendment 232
Jörgen Warborn
on behalf of the PPE 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.;
Undertakings which, on their balance sheet dates, exceed the average number of 1 750 employees and a net turnover of EUR 450 000 000 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.
Or. en
5.11.2025 A10-0197/233
Amendment 233
Jörgen Warborn
on behalf of the PPE 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.;
‘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 1 750 employees and a net turnover of EUR 450 000 000 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 1 750 employees and a net turnover of EUR 450 000 000 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.’;
Or. en
5.11.2025 A10-0197/234
Amendment 234
Jörgen Warborn
on behalf of the PPE 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.;
‘Parent undertakings of a group which, on their balance sheet dates, exceed the average number of 1 750 employees and a net turnover of EUR 450 000 000, 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.’;
Or. en
5.11.2025 A10-0197/235
Amendment 235
Jörgen Warborn
on behalf of the PPE 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.;
‘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 1 750 employees and a net turnover of EUR 450 000 000 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 1 750 employees and a net turnover of EUR 450 000 000 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.’;
Or. en
5.11.2025 A10-0197/236
Amendment 236
Jörgen Warborn
on behalf of the PPE 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 6 – point b
Directive 2013/34/EU
Article 29b – paragraph 4 – subparagraph 1
Text proposed by the Commission
Amendment
Sustainability reporting standards shall not specify disclosures that would require undertakings to obtain from undertakings in their value chain which, on their balance sheet dates, do not exceed the average number of1000 employees during the financial year any information that exceeds the information to be disclosed pursuant to the sustainability reporting standards for voluntary use referred to in Article 29ca.;
‘Sustainability reporting standards shall take account of the difficulties, including legal limitations stemming from this Directive, that undertakings might encounter in gathering information from actors throughout their value chain, especially from those which are not subject to the sustainability reporting requirements laid down in Article 19a or 29a and from suppliers in emerging markets and economies. Sustainability reporting standards shall specify disclosures on value chains that are proportionate and relevant to the capacities and characteristics of undertakings in the value chains, and to the scale and complexity of their activities, especially those of undertakings that are not subject to the sustainability reporting requirements laid down in Article 19a or 29a. Sustainability reporting standards shall not specify disclosures that would require undertakings to obtain from undertakings in their value chain which, on their balance sheet dates, do not exceed the average number of 1 750 employees and a net turnover of EUR 450 000 000 during the financial year any information that exceeds the information to be disclosed pursuant to the sustainability reporting standards for voluntary use referred to in Article 29ca.’;
Or. en
5.11.2025 A10-0197/237
Amendment 237
Jörgen Warborn
on behalf of the PPE 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 – point b
Directive 2013/34/EU
Article 34 – paragraph 2a
Text proposed by the Commission
Amendment
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.;
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 1750 employees and a net turnover of EUR 450 000 000 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
5.11.2025 A10-0197/238
Amendment 238
Jörgen Warborn
on behalf of the PPE 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 – paragraph 1 – point 1 – point b – point i
Directive (EU) 2022/2464
Article 5 – paragraph 2 – subparagraph 1 – point b – point (i)
Text proposed by the Commission
Amendment
(i) to large undertakings which, on their balance sheet dates, exceed the average number of 1000 employees during the financial year;;
(i) to undertakings which, on their balance sheet dates, exceed the average number of 1 750 employees and a net turnover of EUR 450 000 000 during the financial year;’;
Or. en
5.11.2025 A10-0197/239
Amendment 239
Jörgen Warborn
on behalf of the PPE 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 – paragraph 1 – point 1 – point b – point ii
Directive (EU) 2022/2464
Article 5 – paragraph 2 – subparagraph 1– point b – point (ii)
Text proposed by the Commission
Amendment
(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;;
(ii) to parent undertakings of a group which, on their balance sheet dates, exceed the average number of 1 750 employees and a net turnover of EUR 450 000 000, on a consolidated basis, during the financial year;’;
Or. en
5.11.2025 A10-0197/240
Amendment 240
Jörgen Warborn
on behalf of the PPE 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 – paragraph 1 – point 2 – point b – point i
Directive (EU) 2022/2464
Article 5 – paragraph 2 – subparagraph 3– point b – point (i)
Text proposed by the Commission
Amendment
(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;;
(i) to issuers as defined in Article 2(1), point (d) of Directive 2004/109/EC which are undertakings which, on their balance sheet dates, exceed the average number of 1 750 employees and a net turnover of EUR 450 000 000 during the financial year;’;
Or. en