Sittings · Document

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

Certain corporate sustainability reporting and due diligence requirements

Official HTML ↗ PDF DOCX

6.11.2025 A10-0197/392

Amendment 392

Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross, Raffaele Stancanelli

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

Title 1

Text proposed by the Commission

Amendment

Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760 as regards certain corporate sustainability reporting and due diligence requirements (Text with EEA relevance)

Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directives 2006/43/EC, 2013/34/EU and (EU) 2022/2464, and repealing Directive (EU) 2024/1760 as regards certain corporate sustainability reporting and due diligence requirements (Text with EEA relevance)

Or. en

6.11.2025 A10-0197/393

Amendment 393

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

Recital 2

Text proposed by the Commission

Amendment

(2) In the context of the Commission’s commitment to reduce reporting burdens and enhance competitiveness, it is necessary to amend Directives 2006/43/EC3 , 2013/34/EU4 , (EU) 2022/24645 and (EU) 2024/1760 of the European Parliament and of the Council6 , whilst maintaining the policy objectives of the European Green Deal7 , and the Sustainable Finance Action Plan8 .

(2) In the context of the Commission’s commitment to reduce reporting burdens and enhance competitiveness, it is necessary to amend Directives 2006/43/EC3 , 2013/34/EU4 and (EU) 2022/24645, and to repeal Directive (EU) 2024/1760 of the European Parliament and of the Council6 , in order to remedy the disastrous effects of the European Green Deal7 on the European economy and our companies.

_________________

3 Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC (OJ L 157, 9.6.2006, p. 87, ELI: http://data.europa.eu/eli/dir/2006/43/oj).

4 Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (OJ L 182, 29.6.2013, p. 19, ELI: http://data.europa.eu/eli/dir/2013/34/oj).

5 Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting (OJ L 322, 16.12.2022, p. 15, ELI: http://data.europa.eu/eli/dir/2022/2464/oj).

6 Directive (EU) 2024/1760 of the European Parliament and of the Council of 13 June 2024 on corporate sustainability due diligence and amending Directive (EU) 2019/1937 and Regulation (EU) 2023/2859 (OJ L, 2024/1760, 5.7.2024, ELI: http://data.europa.eu/eli/dir/2024/1760/oj).

7 Communication from the Commission to the European Parliament, the European Council, the Council, the European Economic and Social Committee and the Committee of the Regions of 11 December 2019, ‘The European Green Deal’, COM/2019/640 final.

8 Communication from the Commission to the European Parliament, the European Council, the Council, the European Central Bank, the European Economic and Social Committee and the Committee of the Regions of 8 March 2018, ‘Action Plan: Financing Sustainable Growth’, COM/2018/097 final.

Or. en

6.11.2025 A10-0197/394

Amendment 394

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

Recital 2 a (new)

Text proposed by the Commission

Amendment

(2 a) Directives (EU) 2022/2464 and (EU) 2024/1760 have already had an extremely harmful effect on all European businesses, particularly our small and medium-sized enterprises. Such an administrative burden goes against what is needed to save the European economy. It is therefore essential that such legislation be urgently repealed.

Or. en

6.11.2025 A10-0197/395

Amendment 395

Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross, Raffaele Stancanelli

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 – title

Text proposed by the Commission

Amendment

Amendments to Directive (EU) 2024/1760

Repeal of Directive (EU) 2024/1760

Or. en

6.11.2025 A10-0197/396

Amendment 396

Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross, Raffaele Stancanelli

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 – introductory part

Text proposed by the Commission

Amendment

Directive (EU) 2024/1760 is amended as follows:

Directive (EU) 2024/1760 is repealed.

Or. en