Sittings · Document
Certain corporate sustainability reporting and due diligence requirements
6.11.2025 A10-0197/369
Amendment 369
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 11 – point b
Directive 2013/34/EU
Article 34 – paragraph 2 a
| Text proposed by the Commission | Amendment |
| 2a. Member States shall ensure that the opinion referred to in paragraph 1, second subparagraph, point (aa), is prepared in full respect of the obligation on undertakings not to 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.; | 2a. Member States shall ensure that the opinion referred to in paragraph 1, second subparagraph, point (aa), is prepared in full respect of the obligation on undertakings not to 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 at all.’; |
Or. en
6.11.2025 A10-0197/370
Amendment 370
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 12 – point a
Directive 2013/34/EU
Article 40a – paragraph 1 – point a
| Text proposed by the Commission | Amendment |
| The first subparagraph shall only apply to large subsidiary undertakings as defined in Article 3(4) of this Directive; | The first subparagraph shall only apply to subsidiary undertakings which, on their balance sheet dates, exceed the average number of 3000 in the Union and a net turnover of EUR 450 000 000 in the preceding financial year; |
Or. en
6.11.2025 A10-0197/371
Amendment 371
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 12 – point b
Directive 2013/34/EU
Article 40a – paragraph 1 – subpargraph 4
| Text proposed by the Commission | Amendment |
| The rule referred to in the third subparagraph shall only apply to a branch where the third-country undertaking does not have a subsidiary undertaking as referred to in the first subparagraph, and where the branch generated a net turnover exceeding the threshold referred to in Article 3(4) point (b) of this Directive in the preceding financial year. | The rule referred to in the third subparagraph shall only apply to a branch where the third-country undertaking does not have a subsidiary undertaking as referred to in the first subparagraph, and where the branch generated in the Union a net turnover exceeding EUR 450 000 000 in the preceding financial year. |
Or. en
6.11.2025 A10-0197/372
Amendment 372
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 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 undertakings which, on their balance sheet dates, exceed the average number of 3000 employees and a net turnover of EUR 900 000 000 during the financial year;’; |
Or. en
6.11.2025 A10-0197/373
Amendment 373
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 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 3000 employees and a net turnover of EUR 900 000 000, on a consolidated basis, during the financial year;’; |
Or. en
6.11.2025 A10-0197/374
Amendment 374
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 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 3000 employees and a net turnover of EUR 900 000 000 during the financial year;; |
Or. en
6.11.2025 A10-0197/375
Amendment 375
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 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 3000 employees and a net turnover of EUR 900 000 000, on a consolidated basis, during the financial year;; |
Or. en
6.11.2025 A10-0197/376
Amendment 376
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 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 their trade unions and workers’ representatives;; |
Or. en
6.11.2025 A10-0197/377
Amendment 377
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 4 – paragraph 1 – point 2 a (new)
Directive (EU) 2024/1760
Article 3 – paragraph 1 – point f
| Text proposed by the Commission | Amendment |
| (2 a) in Article 3(1), point (f) is replaced by the following: | |
| ‘(f) ‘business partner’ means an entity with which the company has a commercial agreement related to the operations, products or services of the company or to which the company provides services pursuant to point (g);; |
Or. en
Justification
Remove the concept of indirect business partner, which creates legal uncertainty.
6.11.2025 A10-0197/378
Amendment 378
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 4 – paragraph 1 – point 2 b (new)
Directive (EU) 2024/1760
Article 3 – paragraph 1 – point g
| Text proposed by the Commission | Amendment |
| (2 b) in Article 3(1), point (g) is replaced by the following: | |
| ‘(g) ‘chain of activites’ means activities of a company’s upstream business partners related to the production of goods or the provision of services by that company, including the design, extraction, sourcing, manufacture, transport, storage and supply of raw materials, products or parts of products and the development of the product or the service;’; |
Or. en
Justification
Amendment tabled by the EPP in JURI (AM 592).