Certain corporate sustainability reporting and due diligence requirements

5.11.2025 A10-0197/267

Amendment 267

René Repasi, Tiemo Wölken

on behalf of the S&D 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

Directive (EU) 2024/1760

Article 1 – paragraph 1 – point c

Text proposed by the Commission

Amendment

(c) the obligation for companies to adopt a transition plan for climate change mitigation, including implementing actions which aim to ensure, through best efforts, compatibility of the business model and of the strategy of the company with the transition to a sustainable economy and with the limiting of global warming to 1,5 oC in line with the Paris Agreement.;

(c) the obligation for companies to adopt a transition plan for climate change mitigation, and to make all reasonable efforts and put into effect proportional implementing actions which aim to ensure, compatibility of the business model and of the strategy of the company with the transition to a sustainable economy and with the limiting of global warming in line with the Paris Agreement.;

Or. en

5.11.2025 A10-0197/268

Amendment 268

René Repasi

on behalf of the S&D 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 1 – point a

Present text

Amendment

(1 a) in Article 2(1), point (a) is replaced by the following:

(a) the company had more than 1 000 employees on average and had a net worldwide turnover of more than EUR 450 000 000 in the last financial year for which annual financial statements have been or should have been adopted;

"(a) the company had more than 3 000 employees on average and had a net worldwide turnover of more than EUR 750 000 000 in the last financial year for which annual financial statements have been or should have been adopted;"

Or. en

(02024L1760)

5.11.2025 A10-0197/269

Amendment 269

René Repasi

on behalf of the S&D 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 b (new)

Directive (EU) 2024/1760

Article 2 – paragraph 2 – point a

Present text

Amendment

(1 b) in Article 2(2), point (a) is replaced by the following:

(a) the company generated a net turnover of more than EUR 450 000 000 in the Union in the financial year preceding the last financial year;

"(a) the company generated a net turnover of more than EUR 750 000 000 in the Union in the financial year preceding the last financial year;"

Or. en

(02024L1760)

5.11.2025 A10-0197/270

Amendment 270

René Repasi

on behalf of the S&D 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 2

Directive (EU) 2024/1760

Article 3 – paragraph 1 – point n

Text proposed by the Commission

Amendment

(n) ‘stakeholders’ means the company’s employees, the employees of its subsidiaries and of its business partners, and their trade unions and workers’ representatives, and individuals or communities whose rights or interests are or could be directly affected by the products, services and operations of the company, its subsidiaries and its business partners and the legitimate representatives of those individuals or communities;;

(n) ‘stakeholders’ means the company’s employees, the employees of its subsidiaries and of its business partners, and trade unions and workers’ representatives, and individuals or communities whose rights or interests are or could be affected by the products, services and operations of the company, its subsidiaries and its business partners and the legitimate representatives of those individuals or communities;;

Or. en

5.11.2025 A10-0197/271

Amendment 271

René Repasi

on behalf of the S&D 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

Directive (EU) 2024/1760

Article 4 – paragraph 1

Text proposed by the Commission

Amendment

1. Without prejudice to Article 1(2) and (3), Member States shall not introduce, in their national law, provisions within the field covered by this Directive laying down human rights and environmental due diligence obligations diverging from those laid down in Articles 6 and 8, Article 10(1) to (5), Article 11(1) to (6) and Article 14.

1. Without prejudice to Article 1(2) and (3), Member States shall not introduce, in their national law, provisions within the field covered by this Directive diverging from those laid down in Articles 6 to 12 and 16.

Or. en

5.11.2025 A10-0197/272

Amendment 272

René Repasi

on behalf of the S&D 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

Directive EU 2024/1760

Article 4 – paragraph 2

Text proposed by the Commission

Amendment

2. Notwithstanding paragraph 1, this Directive shall not preclude Member States from introducing, in their national law, more stringent provisions diverging from those laid down in provisions other than Articles 6 and, 8, Article 10(1) to (5), Article 11(1) to (6) and Article 14, or provisions that are more specific in terms of the objective or the field covered, including by regulating specific products, services or situations, in order to achieve a different level of protection of human, employment and social rights, the environment or the climate.;

deleted

Or. en

5.11.2025 A10-0197/273

Amendment 273

René Repasi

on behalf of the S&D 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 7 – point a

Directive (EU) 2024/1760

Article 13 – paragraph 3 – introductory part

Text proposed by the Commission

Amendment

Consultation of relevant stakeholders shall take place at the following stages of the due diligence process:;

Consultation of stakeholders shall take place at the following stages of the due diligence process:;

Or. en

5.11.2025 A10-0197/274

Amendment 274

René Repasi

on behalf of the S&D 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 7 – point b

Text proposed by the Commission

Amendment

(b) points (c) and (e) are deleted;

(b) point (c) is deleted;

Or. en

5.11.2025 A10-0197/275

Amendment 275

René Repasi, Tiemo Wölken

on behalf of the S&D 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 10

Directive (EU) 2024/1760

Article 22 – paragraph 1– subparagraph 1

Text proposed by the Commission

Amendment

Member States shall ensure that companies referred to in Article 2(1), points (a), (b) and (c), and Article 2(2), points (a), (b) and (c), adopt a transition plan for climate change mitigation, including implementing actions, which aim to ensure, through best efforts, that the business model and strategy of the company are compatible with the transition to a sustainable economy and with the limiting of global warming to 1.5°C in line with the Paris Agreement and the objective of achieving climate neutrality as established in Regulation (EU) 2021/1119, including its intermediate and 2050 climate neutrality targets, and where relevant, the exposure of the company to coal-, oil- and gas-related activities.;

Member States shall ensure that companies referred to in Article 2(1), points (a), (b) and (c), and Article 2(2), points (a), (b) and (c), adopt a transition plan for climate change mitigation, and shall make all reasonable efforts and put into effect proportional implementing actions, to ensure, that the business model and strategy of the company are compatible with the transition to a sustainable economy and with the limiting of global warming in line with the Paris Agreement and the objective of achieving climate neutrality as established in Regulation (EU) 2021/1119, and where relevant, the exposure of the company to coal-, oil- and gas-related activities.;

Or. en

5.11.2025 A10-0197/276

Amendment 276

René Repasi, Tiemo Wölken

on behalf of the S&D 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 10

Directive (EU) 2024/1760

Article 22 – paragraph 1 – subparagraph 1 a (new)

Text proposed by the Commission

Amendment

In Article 22(1), the following subparagraph is inserted:

"All reasonable efforts in the context of this Article shall be understood as taking proportional and reasonable implementing actions to ensure compatibility with the transition to a sustainable economy in line with the Paris Agreement, without having to exhaust all possible means at their disposal. Member States shall ensure that the obligation laid down in this Article is an obligation of means, not an obligation of results.";

Or. en