Text · Amendment list
Certain corporate sustainability reporting and due diligence requirements
Report A-10-2025-0197-AM-121-121 · COM(2025)0081 – C10-0037/2025 – 2025/0045(COD)
- Kind
- Amendment list A-10-2025-0197-AM-121-121
- Date
- 5 November 2025
- Dossier
- 2025/0045(COD)
More facts (2)
- Formats
- Official page PDF Word
- Reference
- COM(2025)0081 – C10-0037/2025 – 2025/0045(COD)
Text
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| 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.;’ |
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Sources & citation
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- Data source
- Licensed CC BY 4.0.
- Retrieved
- 25 September 2026
Cite as
European Parliament (2025). “A10-0197/121 - Amendement 121 - Manon Aubry, Arash Saeidi, Mario Furore - au nom du groupe The Left - Rapport A10-0197/2025 - Jörgen Warborn - Certaines obligations relatives à la publication d’informations en matière de durabilité et au devoir de vigilance applicables aux entreprises - (COM(2025)0081 - C10-0037/2025 - 2025/0045(COD))”. Text, 5 November 2025. docId A-10-2025-0197-AM-121-121, reference A10-0197/2025. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0197-AM-121-121 (retrieved 25 September 2026). Data: EP Open Data API: document record, https://data.europarl.europa.eu/api/v2/documents/A-10-2025-0197-AM-121-121 (CC BY 4.0).
BibTeX
@misc{epw-text-a-10-2025-0197-am-121-121,
author = {{European Parliament}},
title = {{A10-0197/121 - Amendement 121 - Manon Aubry, Arash Saeidi, Mario Furore - au nom du groupe The Left - Rapport A10-0197/2025 - Jörgen Warborn - Certaines obligations relatives à la publication d’informations en matière de durabilité et au devoir de vigilance applicables aux entreprises - (COM(2025)0081 - C10-0037/2025 - 2025/0045(COD))}},
year = {2025},
date = {2025-11-05},
howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0197-AM-121-121}},
url = {https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0197-AM-121-121},
urldate = {2026-09-25},
publisher = {EU Parl Watch Research},
note = {Text. docId A-10-2025-0197-AM-121-121, reference A10-0197/2025. Data: EP Open Data API: document record (CC BY 4.0)}
}