Sittings · Document
Corporate sustainability reporting and due diligence requirements
11.12.2025 A10-0197/412
Amendment 412
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 8
Directive 2013/34/EU
Article 29 ca
Text proposed by the Commission
Amendment
(8) the following Article 29ca is inserted:
deleted
‘Article 29ca
Sustainability reporting standards for voluntary use
1. To facilitate voluntary reporting of sustainability information by undertakings other than those referred to in Articles 19a(1) and 29a(1), the Commission shall adopt a delegated act by [4 months after entry into force of this Directive] in accordance with Article 49 supplementing this Directive to provide for sustainability reporting standards for voluntary use by such undertakings.
2. The sustainability reporting standards referred to in paragraph 1 shall be proportionate to and relevant for the capacities and the characteristics of the undertakings for which they are designed and to the scale and complexity of their activities. They shall also, to the extent possible, specify the structure to be used to present such sustainability information.’;
Or. en
11.12.2025 A10-0197/413
Amendment 413
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 10
Directive 2013/34/EU
Article 33 - paragraph 1
Text proposed by the Commission
Amendment
(10) in Article 33, paragraph 1 is replaced by the following:
deleted
‘1. Member States shall ensure that the members of the administrative, management and supervisory bodies of an undertaking, acting within the competences assigned to them by national law, have collective responsibility for ensuring that the following documents are drawn up and published in accordance with the requirements of this Directive and, where applicable, with the international accounting standards adopted pursuant to Regulation (EC) No 1606/2002, with Delegated Regulation (EU) 2019/815, with the sustainability reporting standards referred to in Article 29b of this Directive, and with the requirements of Article 29d of this Directive:
(a) the annual financial statements, the management report and the corporate governance statement when provided separately; and
(b) the consolidated financial statements, the consolidated management reports and the consolidated corporate governance statement when provided separately.
By way of derogation from subparagraph 1, Member States shall ensure that the members of the administrative, management and supervisory bodies of an undertaking, acting within the competences assigned to them by national law, do not have collective responsibility for ensuring that the management report, or consolidated management report, where applicable, is prepared in accordance with Article 29d.’;
Or. en
11.12.2025 A10-0197/414
Amendment 414
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 11
Directive 2013/34/EU
Article 34
Text proposed by the Commission
Amendment
(11) Article 34 is amended as follows:
deleted
(a) paragraph 1, second subparagraph, point (aa), is replaced by the following:
‘(aa) where applicable, express an opinion based on a limited assurance engagement as regards the compliance of the sustainability reporting with the requirements of this Directive, including the compliance of the sustainability reporting with the sustainability reporting standards adopted pursuant to Article 29b, the process carried out by the undertaking to identify the information reported pursuant to those sustainability reporting standards, and the compliance with the requirement to mark up sustainability reporting in accordance with Article 29d, and as regards the compliance with the reporting requirements provided for in Article 8 of Regulation (EU) 2020/852;;’
(b) the following paragraph 2a is inserted:
‘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.’;
Or. en
11.12.2025 A10-0197/415
Amendment 415
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 12
Directive 2013/34/EU
Article 40 a - paragraph 1
Text proposed by the Commission
Amendment
(12) in Article 40a, paragraph 1 is amended as follows:
deleted
(a) the second subparagraph is replaced by the following:
‘The first subparagraph shall only apply to large subsidiary undertakings as defined in Article 3(4) of this Directive’;
(b) the fourth and fifth subparagraphs are replaced by the following:
‘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 first and third subparagraphs shall only apply to the subsidiary undertakings or branches referred to in those subparagraphs where the third-country undertaking, at its group level, or, if not applicable, the individual level, generated a net turnover in the Union exceeding EUR 450 000 000 for each of the last two consecutive financial years.’;
Or. en
11.12.2025 A10-0197/416
Amendment 416
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 12 - point b
Directive 2013/34/EU
Article 40 a - paragraph 1 - subparagraphs 4 and 5
Text proposed by the Commission
Amendment
(b) the fourth and fifth subparagraphs are replaced by the following:
deleted
‘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 first and third subparagraphs shall only apply to the subsidiary undertakings or branches referred to in those subparagraphs where the third-country undertaking, at its group level, or, if not applicable, the individual level, generated a net turnover in the Union exceeding EUR 450 000 000 for each of the last two consecutive financial years.’;
Or. en
11.12.2025 A10-0197/417
Amendment 417
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 3
Directive (EU) 2022/2464
Article 5 – paragraph 2
Text proposed by the Commission
Amendment
Article 3
deleted
Amendments to Directive (EU) 2022/2464
In Directive (EU) 2022/2464, Article 5(2) is amended as follows:
(1) the first subparagraph is amended as follows:
(a) point (a) is deleted;
(b) point (b) is amended as follows:
(i) point (i) is replaced by the following:
‘(i) to large undertakings which, on their balance sheet dates, exceed the average number of 1000 employees during the financial year;’;
(ii) point (ii) is replaced by the following:
‘(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;’;
(c) point (c) is deleted;
(2) the third subparagraph is amended as follows:
(a) point (a) is deleted;
(b) point (b) is amended as follows:
(i) point (i) is replaced by the following:
‘(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;’;
(ii) point (ii) is replaced by the following:
‘(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;’;
Or. en
11.12.2025 A10-0197/418
Amendment 418
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 4 – paragraph 1 – point 3
Directive (EU) 2024/1760
Article 4
Text proposed by the Commission
Amendment
(3) Article 4 is replaced by the following:
deleted
‘Article 4
Level of harmonisation
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.
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.’;
Or. en
11.12.2025 A10-0197/419
Amendment 419
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 4 – paragraph 1 – point 10
Directive (EU) 2024/1760
Article 22(1), first subparagraph
Text proposed by the Commission
Amendment
(10) in Article 22(1), the first subparagraph is replaced by the following:
deleted
‘Member States shall ensure that companies referred to in Article 2(1), points (a), (b) and (c), and Article 2(2), points (a), (b) and (c), adopt a transition plan for climate change mitigation, including implementing actions, which aim to ensure, through best efforts, that the business model and strategy of the company are compatible with the transition to a sustainable economy and with the limiting of global warming to 1.5°C in line with the Paris Agreement and the objective of achieving climate neutrality as established in Regulation (EU) 2021/1119, including its intermediate and 2050 climate neutrality targets, and where relevant, the exposure of the company to coal-, oil- and gas-related activities.’;
Or. en
11.12.2025 A10-0197/420
Amendment 420
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 4 – paragraph 1 – point 11
Directive (EU) 2024/1760
Article 27 - paragraph 4
Text proposed by the Commission
Amendment
(11) in Article 27, paragraph 4 is replaced by the following:
deleted
‘4. The Commission, in collaboration with Member States, shall issue guidance to assist supervisory authorities in determining the level of penalties in accordance with this Article. Member States shall not set a maximum limit of pecuniary penalties in their national law transposing this Directive that would prevent supervisory authorities from imposing penalties in accordance with the principles and factors set out in paragraphs 1 and 2.’;
Or. en
11.12.2025 A10-0197/421
Amendment 421
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 4 – paragraph 1 – point 12
Directive (EU) 2024/1760
Article 29
Text proposed by the Commission
Amendment
(12) Article 29 is amended as follows:
deleted
(a) paragraph 1 is deleted;
(b) paragraph 2 is replaced by the following:
‘2. Where a company is held liable pursuant to national law for damage caused to a natural or legal person by a failure to comply with the due diligence requirements under this Directive, Member States shall ensure that those persons have a right to full compensation. Full compensation shall not lead to overcompensation, whether by means of punitive, multiple or other types of damages.’;
(c) in paragraph 3, point (d) is deleted;
(d) paragraph 4 is replaced by the following:
‘4. Companies that have participated in industry or multi-stakeholder initiatives, or used independent third-party verification or contractual clauses to support the implementation of due diligence obligations may nevertheless be held liable in accordance with national law.;’
(e) in paragraph 5, the first subparagraph is replaced by the following;
‘The civil liability of a company for damages as referred to in this Article shall be without prejudice to the civil liability of its subsidiaries or of any direct and indirect business partners in the chain of activities of the company.’;
(f) paragraph 7 is deleted;
Or. en