Sittings · Document
Certain corporate sustainability reporting and due diligence requirements
6.11.2025 A10-0197/359
Amendment 359
Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross
on behalf of the PfE 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 2 – paragraph 1 – point 2 – point b – point i
Directive 2013/34/EU
Article 19a – paragraph 3 – subparagraph 1
Text proposed by the Commission
Amendment
Where applicable, the information referred to in paragraphs 1 and 2 shall contain information about the undertaking’s own operations and about its value chain, including its products and services, its business relationships and its supply chain. Member States shall ensure that, for the reporting of sustainability information as required by this Directive, undertakings do not seek to obtain from undertakings in their value chain which, on their balance sheet dates, do not exceed the average number of 1000 employees during the financial year any information that exceeds the information specified in the standards for voluntary use referred to in Article 29ca, except for additional sustainability information that is commonly shared between undertakings in the sector concerned. Undertakings that report the necessary value chain information without reporting from undertakings in their value chain which, on their balance sheet dates, do not exceed the average number of 1000 employees during the financial year any information that exceeds the information specified in the standards for voluntary use referred to in Article 29ca, except for additional sustainability information that is commonly shared between undertakings in the sector concerned, shall be deemed to have complied with the obligation to report value chain information set out in this paragraph.;
‘ Where applicable, the information referred to in paragraphs 1 and 2 shall contain information about the undertaking’s own operations and about its value chain, including its products and services, its business relationships and its supply chain. Member States shall ensure that, for the reporting of sustainability information as required by this Directive, undertakings do not seek to obtain from undertakings in their value chain which, on their balance sheet dates, do not exceed the average number of 3000 employees and a net turnover of EUR 900 000 000 during the financial year any information that exceeds the information specified in the standards for voluntary use referred to in Article 29ca, except for additional sustainability information that is commonly shared between undertakings in the sector concerned. Undertakings that report the necessary value chain information without reporting any information from undertakings in their value chain which, on their balance sheet dates, do not exceed an average of 3 000 employees and a net turnover of EUR 900 000 000 during the financial year shall be deemed to have complied with the obligation to report value chain information set out in this paragraph ’;
Or. en
6.11.2025 A10-0197/360
Amendment 360
Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross
on behalf of the PfE 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 2 – paragraph 1 – point 2 – point b – point i a (new)
Text proposed by the Commission
Amendment
(i a) the second subparagraph is replaced by the following:
‘In the event that not all the necessary information regarding its value chain is available, the undertaking is therefore exempted from its reporting obligations’;
Or. en
6.11.2025 A10-0197/361
Amendment 361
Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross
on behalf of the PfE 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 2 – paragraph 1 – point 2 – point b – point ii
Directive 2013/34/EU
Article 19a – paragraph 3 – subparagraph 2
Text proposed by the Commission
Amendment
(ii) the following subparagraph is added:
deleted
‘The first subparagraph is without prejudice to Union requirements on undertakings to conduct a due diligence process.;’
Or. en
6.11.2025 A10-0197/362
Amendment 362
Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross
on behalf of the PfE 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 2 – paragraph 1 – point 4 – point a
Directive 2013/34/EU
Article 29a – paragraph 1 – subparagraph 1
Text proposed by the Commission
Amendment
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, shall include in the consolidated management report information necessary to understand the group’s impacts on sustainability matters, and information necessary to understand how sustainability matters affect the group’s development, performance and position.;
‘Parent undertakings of a group which, on their balance sheet dates, exceed the average number of 3000 employees and a net turnover of EUR 900 000 000, on a consolidated basis, during the financial year, shall include in the consolidated management report information necessary to understand the group’s impacts on sustainability matters, and information necessary to understand how sustainability matters affect the group’s development, performance and position.’;
Or. en
6.11.2025 A10-0197/363
Amendment 363
Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross
on behalf of the PfE 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 2 – paragraph 1 – point 4 – point a a (new)
Directive 2013/34/EU
Article 29a – paragraph 2 – point (a) (iii)
Text proposed by the Commission
Amendment
(a a) in paragraph 2, point (a) (iii) is deleted;
Or. en
6.11.2025 A10-0197/364
Amendment 364
Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross
on behalf of the PfE 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 2 – paragraph 1 – point 4 – point b – point i
Directive 2013/34/EU
Article 29a – paragraph 3 – subparagraph 1
Text proposed by the Commission
Amendment
Where applicable, the information referred to in paragraphs 1 and 2 shall contain information about the group’s own operations and about its value chain, including its products and services, its business relationships and its supply chain. Member States shall ensure that, for the reporting of sustainability information as required by this Directive, undertakings do not seek to obtain from undertakings in their value chain which, on their balance sheet dates, do not exceed the average number of 1000 employees during the financial year any information that exceeds the information specified in the standards for voluntary use referred to in Article 29ca, except for additional sustainability information that is commonly shared between undertakings in the sector concerned. Undertakings that report the necessary value chain information without reporting from undertakings in their value chain which, on their balance sheet dates, do not exceed the average number of 1000 employees during the financial year any information that exceeds the information specified in the standards for voluntary use referred to in Article 29ca, except for additional sustainability information that is commonly shared between undertakings in the sector concerned, shall be deemed to have complied with the obligation to report value chain information set out in this paragraph.;
‘ Where applicable, the information referred to in paragraphs 1 and 2 shall contain information about the group’s own operations and about its value chain, including its products and services, its business relationships and its supply chain. Member States shall ensure that, for the reporting of sustainability information as required by this Directive, undertakings do not seek to obtain from undertakings in their value chain which, on their balance sheet dates, do not exceed the average number of 3000 employees and a net turnover of EUR 900 000 000 during the financial year any information that exceeds the information specified in the standards for voluntary use referred to in Article 29ca, except for additional sustainability information that is commonly shared between undertakings in the sector concerned. Undertakings that report the necessary value chain information without reporting any information from undertakings in their value chain which, on their balance sheet dates, do not exceed an average of 3 000 employees and a net turnover of EUR 900 000 000 during the financial year shall be deemed to have complied with the obligation to report value chain information set out in this paragraph .’;
Or. en
6.11.2025 A10-0197/365
Amendment 365
Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross
on behalf of the PfE 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 2 – paragraph 1 – point 4 – point b – point ii
Directive 2013/34/EU
Article 29a – paragraph 3 – subparagraph 4 a
Text proposed by the Commission
Amendment
The first subparagraph is without prejudice to Union requirements on undertakings to conduct a due diligence process.;
deleted
Or. en
6.11.2025 A10-0197/366
Amendment 366
Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross
on behalf of the PfE 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 2 – paragraph 1 – point 4 – point b – point ii a (new)
Text proposed by the Commission
Amendment
(ii a) the second subparagraph is replaced by the following:
‘In the event that not all the necessary information regarding its value chain is available, the undertaking is therefore exempted from its reporting obligations.’;
Or. en
6.11.2025 A10-0197/367
Amendment 367
Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross
on behalf of the PfE 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 2 – paragraph 1 – point 4 – point b a (new)
Directive 2013/34/EU
Article 29a – paragraph 8 – subparagraph 1
Text proposed by the Commission
Amendment
(b a) in paragraph 8, the first subparagraph is replaced by the following:
‘Provided that the conditions set out in the second subparagraph of this paragraph are met, a parent undertaking which is a subsidiary undertaking shall be exempted from the obligations set out in paragraphs 1 to 5 of this Article (the “exempted parent undertaking”) if such parent undertaking and its subsidiary undertakings are included in the consolidated management report of another undertaking, drawn up in accordance with Article 29 and this Article. A parent undertaking which is a subsidiary undertaking of a parent undertaking that is established in a third country shall also be exempted from the obligations set out in paragraphs 1 to 5 of this Article where:
(i) such parent undertaking and its subsidiary undertakings are included in the consolidated sustainability reporting of that parent undertaking that is established in a third country and where that consolidated sustainability reporting is carried out in accordance with the sustainability reporting standards adopted pursuant to Article 29b or in a manner equivalent to those sustainability reporting standards, as determined in accordance with an implementing act on the equivalence of sustainability reporting standards adopted pursuant to the third subparagraph of Article 23(4) of Directive 2004/109/EC;
(ii) the parent undertaking is a financial holding undertaking in accordance with Article 2(15) that does not have any subsidiaries in the Union with an operating business.;
(iii) the exemptions in Article 23, with the exception of Article 23(8), apply.’ ;
Or. en
6.11.2025 A10-0197/368
Amendment 368
Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross
on behalf of the PfE 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 2 – paragraph 1 – point 6 – point b – introductory part
Directive 2013/34/EU
Article 29b – paragraph 4 – subparagraph 1
Text proposed by the Commission
Amendment
(b) in paragraph 4, first subparagraph, the last sentence is replaced by the following:
(b) in paragraph 4, the first subparagraph is replaced by the following:
‘Sustainability reporting standards shall take account of the difficulties, including legal limitations stemming from this Directive, that undertakings might encounter in gathering information from actors throughout their value chain, especially from those which are not subject to the sustainability reporting requirements laid down in Article 19a or 29a and from suppliers in emerging markets and economies. Sustainability reporting standards shall specify disclosures on value chains that are proportionate and relevant to the capacities and characteristics of undertakings in the value chains, and to the scale and complexity of their activities, especially those of undertakings that are not subject to the sustainability reporting requirements laid down in Article 19a or 29a. Sustainability reporting standards shall not specify disclosures that would require undertakings to obtain from undertakings in their value chain which, on their balance sheet dates, do not exceed the average number of 3000 employees and a net turnover of EUR 900 000 000 during the financial year any information at all.’;
Or. en