Certain corporate sustainability reporting and due diligence requirements

5.11.2025 A10-0197/277

Amendment 277

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 a (new)

Directive (EU) 2024/1760

Article 22 – paragraph 1 – subparagraph 2

Present text

Amendment

(10 a) in Article 22(1), the second subparagraph is replaced by the following:

The design of the transition plan for climate change mitigation referred to in the first subparagraph shall contain:

"The design of the transition plan for climate change mitigation referred to in the first subparagraph shall contain:

(a) time-bound targets related to climate change for 2030 and in five-year steps up to 2050 based on conclusive scientific evidence and, where appropriate, absolute emission reduction targets for greenhouse gas for scope 1, scope 2 and scope 3 greenhouse gas emissions for each significant category;

(a) objectives related to climate change for 2030 and in five-year steps up to climate neutrality in 2050 based on conclusive scientific evidence and, where appropriate, absolute emission reduction targets for greenhouse gas for scope 1, scope 2 and scope 3 greenhouse gas emissions for each significant category;

(b) a description of decarbonisation levers identified and key actions planned to reach the targets referred to in point (a), including, where appropriate, changes in the product and service portfolio of the company and the adoption of new technologies;

(b) a description of key decarbonisation levers identified and outlining implementation actions towards the objectives and targets referred to in point (a);

(c) an explanation and quantification of the investments and funding supporting the implementation of the transition plan for climate change mitigation; and(d)a description of the role of the administrative, management and supervisory bodies with regard to the transition plan for climate change mitigation.

(c) a brief description of the investments and funding supporting the implementation of the transition plan for climate change mitigation.’"

Or. en

(32024L1760)

5.11.2025 A10-0197/278

Amendment 278

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 b (new)

Directive (EU) 2024/1760

Article 22 – paragraph 3

Present text

Amendment

(10 b) in Article 22, paragraph 3 is replaced by the following:

Member States shall ensure that the transition plan for climate change mitigation referred to in paragraph 1 is updated every 12 months and contains a description of the progress the company has made towards achieving the targets referred to in paragraph 1, second subparagraph, point (a).

"3. Member States shall ensure that the transition plan for climate change mitigation referred to in paragraph 1 is updated every 12 months, including a brief progress description."

Or. en

(32024L1760)