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 A10-0197/309

Amendment 309

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 4 – paragraph 1 – point 9

Directive (EU) 2024/1760

Article 19 – paragraph 3

Text proposed by the Commission

Amendment

3. The guidelines referred to in paragraph 2, point (a), shall be made available by 26 July 2026, those referred to in paragraph 2, points (d) and (e), by 26 January 2027, and those referred to in paragraph 2, points (b), (f) and (g), by 26 July 2027.;

3. (b) paragraph 3 is replaced by the following:

’ The guidelines referred to in paragraph 2, point (a), (b) and (d) to (g), shall be made available by 26 July 2026.’;

Or. en

6.11.2025 A10-0197/310

Amendment 310

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 – point a

Text proposed by the Commission

Amendment

a) paragraph 2, point (b) is deleted;

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 A10-0197/311

Amendment 311

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 10 – introductory part

Directive (EU) 2024/1760

Article 22

Text proposed by the Commission

Amendment

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

(10) Article 22 is deleted;

Or. en

Justification

6.11.2025 A10-0197/313

Amendment 313

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 10 a (new)

Text proposed by the Commission

Amendment

(10 a) in Article 24, paragraph 1 is replaced by the following:

‘1. Each Member State shall designate one or more supervisory authorities to supervise compliance with the obligations laid down in the provisions of national law adopted pursuant to Articles 7 to 16.’;

Or. en

Justification

6.11.2025 A10-0197/314

Amendment 314

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 10 b (new)

Text proposed by the Commission

Amendment

(10 b) in Article 25, paragraph 1 is replaced by the following:

‘1. Member States shall ensure that the supervisory authorities have adequate powers and resources to carry out the tasks assigned to them under this Directive, including the power to require companies to provide information and carry out investigations related to compliance with the obligations set out in Articles 7 to 16.’;

Or. en

Justification

6.11.2025 A10-0197/315

Amendment 315

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 11

Directive (EU) 2024/1760

Article 27 – paragraph 4

Text proposed by the Commission

Amendment

4. The Commission, in collaboration with Member States, shall issue guidance to assist supervisory authorities in determining the level of penalties in accordance with this Article. Member States shall not set a maximum limit of pecuniary penalties in their national law transposing this Directive that would prevent supervisory authorities from imposing penalties in accordance with the principles and factors set out in paragraphs 1 and 2.;

4. The Commission, in collaboration with Member States, shall issue guidance on the appropriate level of penalties, taking into account the turnover of companies, to assist supervisory authorities in determining the level of penalties in accordance with this Article.

Or. en

Justification

The amendment provides for greater discretion for Member States in determining the level of penalties, including by not imposing an obligation to set maximum penalties at the level of 5% of the net worldwide turnover of the company or 5% of the net consolidated worldwide turnover calculated at the level of the ultimate parent company. This approach ensures increased flexibility and avoids establishing a reference point that could lead to a disproportionate sanctioning system. The 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 A10-0197/316

Amendment 316

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 13

Text proposed by the Commission

Amendment

(13) in Article 36, paragraph 1 is deleted.

(13) Article 36 is amended as follows:

(a) paragraph 1 is deleted;

(b) in paragraph 2, point (e) is deleted.

Or. en

Justification

The amendment: refers to the removal of transition plans; refrains from introducing additional provision for a later review by the Commission whether rules on civil liability need to be provided. 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.