Sittings · Document

Report (COM(2025)0081 – C10-0037/2025 – 2025/0045(COD)) 2025-11-05

Certain corporate sustainability reporting and due diligence requirements

6.11.2025 A10-0197/299

Amendment 299

Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani, Carlo Fidanza, Beatrice Timgren, Ondřej Krutílek, Veronika Vrecionová, Georgiana Teodorescu, Stefano Cavedagna, Chiara Gemma, Marion Maréchal, Mariateresa Vivaldini, Laurence Trochu, Nicolas Bay, Alexandr Vondra, Guillaume Peltier, Jadwiga Wiśniewska, Mariusz Kamiński, Dominik Tarczyński, Joachim Stanisław Brudziński, Daniel Obajtek, Małgorzata Gosiewska, Alessandro Ciriani

on behalf of the ECR 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

Justification

The amendment raises the threshold for the size of undertakings covered by the obligations stemming from the Directive. This threshold is in line with the rapporteur’s more pro-business, less harmful to the EU economy, and more balanced Compromise Proposal No. 1.

6.11.2025 A10-0197/300

Amendment 300

on behalf of the ECR 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

Justification

6.11.2025 A10-0197/301

Amendment 301

on behalf of the ECR 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 ii

Directive (EU) 2022/2464

Article 5 – paragraph 2 – subparagraph 3 – point b – point ii

Text proposed by the Commission

Amendment

(ii) to issuers as defined in Article 2(1), point (d) of Directive 2004/109/EC which are parent undertakings of a large group which, on its balance sheet dates, exceed the average number of 1000 employees , on a consolidated basis, during the financial year;;

(ii) to issuers as defined in Article 2(1), point (d) of Directive 2004/109/EC which are parent undertakings of a group which, on its 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

Justification

6.11.2025 A10-0197/302

Amendment 302

on behalf of the ECR 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 – introductory part

Text proposed by the Commission

Amendment

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

(1) in Article 1(1), point (c) is deleted;

Or. en

6.11.2025 A10-0197/304

Amendment 304

on behalf of the ECR 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

Text proposed by the Commission

Amendment

(1 a) Article 2 is amended as follows:

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

‘(a) the company had more than 5 000 employees on average and had a net worldwide turnover of more than EUR 1,5 billion in the last financial year for which annual financial statements have been or should have been adopted’;

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

‘(a) the company generated a net turnover of more than EUR 1,5 billion in the Union in the financial year preceding the last financial year;’

‘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

Justification

The amendment raises the thresholds for applying the Directive and includes the removal of transition plans. This amendment is in line with the rapporteur’s more pro-business, less harmful to the EU economy, and more balanced Compromise Proposal No. 1.

6.11.2025 A10-0197/305

Amendment 305

on behalf of the ECR 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)

Text proposed by the Commission

Amendment

(3 a) Article 6 is amended as follows:

(a) 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.’;

(b) paragraph 3 is deleted;

‘3a. When a company covered by this Directive acquires a company that was not in the scope of this Directive, the acquiring company has two years to integrate the processes of the purchased company into its own due diligence policy.';

Or. en

Justification

The amendment refers to the removal of transition plans as instruments that burden businesses, introduce excessive bureaucracy, and hinder competitiveness by forcing undertakings to fit into specific actions and business models. This amendment is in line with the rapporteur’s more pro-business, less harmful to the EU economy, and more balanced Compromise Proposal No. 1.

6.11.2025 A10-0197/306

Amendment 306

on behalf of the ECR 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:

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

Justification

The amendment stipulates that the application of last-resort measures shall remain voluntary, thereby preventing the imposition of obligations on undertakings to adopt actions that may be inappropriate in light of the particular circumstances or the specific nature of a given business relationship. This approach ensures the possibility of selecting proportionate and context-appropriate measures aimed at preventing potential adverse impacts. The administrative imposition of predetermined actions, without due consideration of the facts and circumstances of the individual case, could produce effects contrary to the intended objective. This amendment is in line with the rapporteur’s more pro-business, less harmful to the EU economy, and more balanced Compromise Proposal No. 1.

6.11.2025 A10-0197/307

Amendment 307

on behalf of the ECR 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:

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

Justification

The amendment stipulates that the application of last-resort measures shall remain voluntary, thereby preventing the imposition of obligations on undertakings to adopt actions that may be inappropriate in light of the particular circumstances or the specific nature of a given business relationship. This approach ensures the possibility of selecting proportionate and context-appropriate measures aimed at bringing actual adverse impacts to an end. The administrative imposition of predetermined actions, without due consideration of the facts and circumstances of the individual case, could produce effects contrary to the intended objective. This amendment is in line with the rapporteur’s more pro-business, less harmful to the EU economy, and more balanced Compromise Proposal No. 1.

6.11.2025 A10-0197/308

Amendment 308

on behalf of the ECR 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 9 – introductory part

Text proposed by the Commission

Amendment

(9) in Article 19, paragraph 3 is replaced by the following:

(9) Article 19 is amended as follows:

Or. en