Certain corporate sustainability reporting and due diligence requirements

6.11.2025 A10-0197/243

Amendment 243

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 4 – paragraph 1 – point 1 a (new)

Directive (EU) 2024/1760

Article 2 – paragraph 3 – subparagraph 1

Text proposed by the Commission

Amendment

(1 a) in Article 2, paragraph 3, the first subparagraph is replaced by the following:

‘3. Where the ultimate parent company has as its main activity the holding of shares in operational subsidiaries and does not engage in taking management, operational or financial decisions affecting the group or one or more of its subsidiaries, it may be exempted from carrying out the obligations under this Directive. That exemption is subject to the condition that one of the ultimate parent company’s subsidiaries established in the Union is designated to fulfil the obligations set out in Articles 6 to 16 on behalf of the ultimate parent company, including the obligations of the ultimate parent company with respect to the activities of its subsidiaries. In such a case, the designated subsidiary is given all the necessary means and legal authority to fulfil those obligations in an effective manner, in particular to ensure that the designated subsidiary obtains from the companies of the group the relevant information and documents to fulfil the obligations of the ultimate parent company under this Directive.’;

Or. en

6.11.2025 A10-0197/244

Amendment 244

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 4 – paragraph 1 – point 3 a (new)

Directive (EU) 2024/1760

Article 6 – paragraph 1

Text proposed by the Commission

Amendment

(3 a) in Article 6, paragraph 1 is amended as follows:

‘1. Member States shall ensure that parent companies falling under the scope of this Directive are allowed to fulfil the obligations set out in Articles 7 to 11 on behalf of companies which are subsidiaries of those parent companies and fall under the scope of this Directive, if this ensures effective compliance. This is without prejudice to such subsidiaries being subject to the exercise of the supervisory authority’s powers in accordance with Article 25 and to their civil liability in accordance with Article 29.’

Or. en

6.11.2025 A10-0197/245

Amendment 245

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 4 – paragraph 1 – point 3 b (new)

Directive (EU) 2024/1760

Article 6 – paragraph 3

Text proposed by the Commission

Amendment

(3 b) in Article 6, paragraph 3 is deleted;

Or. en

6.11.2025 A10-0197/246

Amendment 246

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 4 – paragraph 1 – point 5

Directive (EU) 2024/1760

Article 10 – paragraph 6 – subparagraph 1 – introductory part

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:

‘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 can, as a last resort:

Or. en

6.11.2025 A10-0197/247

Amendment 247

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 4 – paragraph 1 – point 6

Directive (EU) 2024/1760

Article 11 – paragraph 7 – subparagraph 1 – introductory part

Text proposed by the Commission

Amendment

As regards actual adverse impacts as referred to in paragraph 1 that could not be prevented or adequately mitigated by the measures set out in paragraphs 3, 5 and 6, the company shall, as a last resort:

‘7. As regards actual adverse impacts as referred to in paragraph 1 that could not be brought to an end or the extent of which could not be minimised by the measures set out in paragraphs 3, 5 and 6, the company can, as a last resort:

Or. en

6.11.2025 A10-0197/248

Amendment 248

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 4 – paragraph 1 – point 8 a (new)

Directive (EU) 2024/1760

Article 19 – paragraph 2 – point b

Text proposed by the Commission

Amendment

(8 a) in Article 19(2), point (b) is deleted;

Or. en