Sittings · Document
Corporate sustainability reporting and due diligence requirements
11.12.2025 A10-0197/403
Amendment 403
Manon Aubry, Arash Saeidi
on behalf of The Left Group
Report A10-0197/2025
Jörgen Warborn
Corporate sustainability reporting and due diligence requirements
(COM(2025)0081 – C10-0037/2025 – 2025/0045(COD))
Proposal for a directive
Article 1 – paragraph 1 – point 1
Directive 2006/43/EC
Article 26 a – paragraph 3
Text proposed by the Commission
Amendment
(1) in Article 26a, paragraph 3 is replaced by the following:
deleted
‘3.
The Commission shall be empowered to adopt delegated acts in accordance with Article 48a in order to supplement this Directive in order to provide for limited assurance standards setting out the procedures that the auditor(s) and the audit firm(s) shall perform in order to draw his, her or its conclusions on the assurance of sustainability reporting, including engagement planning, risk consideration and response to risks and type of conclusions to be included in the assurance report on sustainability reporting, or, where relevant, in the audit report.
The Commission may adopt the assurance standards referred to in the first subparagraph only where those standards:
(a) have been developed with proper due process, public oversight and transparency;
(b) contribute a high level of credibility and quality to the annual or consolidated sustainability reporting; and
(c) are conducive to the Union public good.;’
Or. en
11.12.2025 A10-0197/404
Amendment 404
Manon Aubry, Arash Saeidi
on behalf of The Left Group
Report A10-0197/2025
Jörgen Warborn
Corporate sustainability reporting and due diligence requirements
(COM(2025)0081 – C10-0037/2025 – 2025/0045(COD))
Proposal for a directive
Article 1 – paragraph 1 – point 2
Directive 2006/43/EC
Article 48 a – paragraph 2 – subparagraph 2
Text proposed by the Commission
Amendment
(2) in Article 48a(2), the second subparagraph is replaced by the following:
deleted
‘The power to adopt delegated acts referred to in Article 26a(3) shall be conferred on the Commission for an indeterminate period of time..’
Or. en
11.12.2025 A10-0197/405
Amendment 405
Manon Aubry, Arash Saeidi
on behalf of The Left Group
Report A10-0197/2025
Jörgen Warborn
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 1 – point a
Directive 2013/34/EU
Article 1 – paragraph 3 – introductory part
Text proposed by the Commission
Amendment
(a) in paragraph 3, the introductory wording is replaced by the following:
deleted
‘The coordination measures prescribed by Articles 19a, 19b, 29a, 29aa, 29d, 30 and 33, Article 34(1), second subparagraph, point (aa), Article 34(2) and (3), and Article 51 of this Directive shall also apply to the laws, regulations and administrative provisions of the Member States relating to the following undertakings regardless of their legal form, provided that those undertakings are large undertakings which, on their balance sheet dates, exceed the average number of 1000 employees during the financial year:;’
Or. en
11.12.2025 A10-0197/406
Amendment 406
Manon Aubry, Arash Saeidi
on behalf of The Left Group
Report A10-0197/2025
Jörgen Warborn
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 1 – point b
Directive 2013/34/EU
Article 1 – paragraph 4
Text proposed by the Commission
Amendment
(b) paragraph 4 is replaced by the following:
deleted
‘4.
The coordination measures prescribed by Articles 19a, 29a and 29d shall not apply to the European Financial Stability Facility (EFSF) established by the EFSF Framework Agreement nor to financial products listed in Article 2, point (12), (b) and (f) of Regulation (EU) 2019/2088 of the European Parliament and of the Council*.
_____________________________________________
* Regulation (EU) 2019/2088 of the European Parliament and of the Council of 27 November 2019 on sustainability-related disclosures in the financial services sector (OJ L 317, 9.12.2019, p. 1, ELI: http://data.europa.eu/eli/reg/2019/2088/oj).;’
Or. en
11.12.2025 A10-0197/407
Amendment 407
Manon Aubry, Arash Saeidi
on behalf of The Left Group
Report A10-0197/2025
Jörgen Warborn
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
Directive 2013/34/EU
Article 19 a
Text proposed by the Commission
Amendment
(2) Article 19a is amended as follows:
deleted
(a) in paragraph 1, the first subparagraph is replaced by the following:
‘Large undertakings which, on their balance sheet dates, exceed the average number of 1000 employees during the financial year shall include in their management report information necessary to understand the undertaking’s impacts on sustainability matters, and information necessary to understand how sustainability matters affect the undertaking’s development, performance and position.;’
(b) paragraph 3 is amended as follows:
(i) the first subparagraph is replaced by the following:
‘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.’;
(ii) the following subparagraph is added:
‘The first subparagraph is without prejudice to Union requirements on undertakings to conduct a due diligence process.’;
Or. en
11.12.2025 A10-0197/408
Amendment 408
Manon Aubry, Arash Saeidi
on behalf of The Left Group
Report A10-0197/2025
Jörgen Warborn
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 19 a – paragraph 3 – first subparagraph
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.’;
Or. en
11.12.2025 A10-0197/409
Amendment 409
Manon Aubry, Arash Saeidi
on behalf of The Left Group
Report A10-0197/2025
Jörgen Warborn
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 3
Directive 2013/34/EU
Article 19 b
Text proposed by the Commission
Amendment
(3) [...]
deleted
Or. en
11.12.2025 A10-0197/410
Amendment 410
Manon Aubry, Arash Saeidi
on behalf of The Left Group
Report A10-0197/2025
Jörgen Warborn
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
Directive 2013/34/EU
Article 29 a
Text proposed by the Commission
Amendment
(4) Article 29a is amended as follows:
deleted
(a) in paragraph 1, the first subparagraph is replaced by the following:
‘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.’;
(b) paragraph 3 is amended as follows:
(i) the first subparagraph is replaced by the following:
‘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.’;
(ii) the following subparagraph is added:
‘The first subparagraph is without prejudice to Union requirements on undertakings to conduct a due diligence process.’;
Or. en
11.12.2025 A10-0197/411
Amendment 411
Manon Aubry, Arash Saeidi
on behalf of The Left Group
Report A10-0197/2025
Jörgen Warborn
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 7
Directive 2013/34/EU
Article 29 c
Text proposed by the Commission
Amendment
(7) Article 29c is deleted;
deleted
Or. en