Certain corporate sustainability reporting and due diligence requirements

6.11.2025 A10-0197/337

Amendment 337

Kira Marie Peter-Hansen

on behalf of the Verts/ALE 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 i

Directive (EU) 2022/2464

Article 5 – paragraph 2 – subparagraph 1 – point – b – point i

Text proposed by the Commission

Amendment

(i) to large undertakings which, on their balance sheet dates, exceed the average number of 1000 employees during the financial year;;

(i) to large undertakings which, on their balance sheet dates, exceed the average number of 500 employees during the financial year;;

Or. en

6.11.2025 A10-0197/338

Amendment 338

Kira Marie Peter-Hansen

on behalf of the Verts/ALE 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 large group which, on their balance sheet dates, exceed the average number of 500 employees, on a consolidated basis, during the financial year;;

Or. en

6.11.2025 A10-0197/339

Amendment 339

Kira Marie Peter-Hansen

on behalf of the Verts/ALE 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 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 500 employees during the financial year;;

Or. en

6.11.2025 A10-0197/340

Amendment 340

Kira Marie Peter-Hansen

on behalf of the Verts/ALE 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 large group which, on its balance sheet dates, exceed the average number of 500 employees , on a consolidated basis, during the financial year;;

Or. en

6.11.2025 A10-0197/341

Amendment 341

Kira Marie Peter-Hansen

on behalf of the Verts/ALE 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 and put into effect 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.;

Or. en

6.11.2025 A10-0197/342

Amendment 342

Kira Marie Peter-Hansen

on behalf of the Verts/ALE 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, national human rights and environmental institutions, and, where the company can reasonably be aware of them, relevant civil society organisations, including consumer organisations;

Or. en

6.11.2025 A10-0197/343

Amendment 343

Kira Marie Peter-Hansen

on behalf of the Verts/ALE 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.

deleted

Or. en

6.11.2025 A10-0197/344

Amendment 344

Kira Marie Peter-Hansen

on behalf of the Verts/ALE 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.;

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 the provisions referred to in paragraph 1 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.

Or. en

6.11.2025 A10-0197/345

Amendment 345

Kira Marie Peter-Hansen

on behalf of the Verts/ALE 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 4 – point c

Directive (EU) 2024/1760

Article 8 – paragraph 4

Text proposed by the Commission

Amendment

4. Where information necessary for the in-depth assessment provided for in paragraph 2, point (b), and in paragraph 2a can be obtained from different business partners, the company shall prioritise requesting such information, where reasonable, directly from the business partner or partners where the adverse impacts are most likely to occur.;

4. Member States shall ensure that, for the purposes of the further assessment provided for in paragraph 2, point (b), of this Article companies do not seek to obtain information from business partners, unless this is necessary. Where the business partner has fewer than 1000 employees, companies may seek such information only as a last resort, and if it cannot reasonably be obtained by other means, in particular from existing or secondary sources. In any event, any request shall be targeted, reasonable and proportionate.

Where information necessary for the further assessment provided for in paragraph 2, point (b) can be obtained from different business partners, the company shall seek such information, where reasonable, directly from the business partner or partners where the adverse impacts are most likely to occur. Information may be sought individually or collaboratively.

Or. en

6.11.2025 A10-0197/346

Amendment 346

Kira Marie Peter-Hansen

on behalf of the Verts/ALE 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

Directive (EU) 2024/1760

Article 13

Text proposed by the Commission

Amendment

(7) in Article 13, paragraph 3 is amended as follows:

deleted

(a) the introductory wording is replaced by the following:

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

Or. en