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Manon Aubry, Arash Saeidi, Mario Furore
on behalf of The Left Group
(COM(2025)0081 – C10-0037/2025 – 2025/0045(COD))
Article 2 – paragraph 1 – point 2
Amendment: Text proposed by the Commission and Amendment| Text proposed by the Commission | Amendment |
|---|
| Text proposed by the Commission(2) Article 19a is amended as follows: | Amendmentdeleted |
| Text proposed by the Commission(a) in paragraph 1, the first subparagraph is replaced by the following: |
| Text proposed by the Commission‘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.;’ |
| Text proposed by the Commission(i) the first subparagraph is replaced by the following: |
| Text proposed by the Commission‘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.;’ |
| Text proposed by the Commission‘The first subparagraph is without prejudice to Union requirements on undertakings to conduct a due diligence process.;’ |
Manon Aubry, Arash Saeidi, Mario Furore
on behalf of The Left Group
Certain corporate sustainability reporting and due diligence requirements
(COM(2025)0081 – C10-0037/2025 – 2025/0045(COD))
Article 2 – paragraph 1 – point 2 – point a
Article 19a – paragraph 1 – subparagraph 1
Amendment: Text proposed by the Commission and Amendment| Text proposed by the Commission | Amendment |
|---|
| Text proposed by the CommissionLarge 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.; | Amendmentdeleted |
Manon Aubry, Arash Saeidi, Mario Furore
on behalf of The Left Group
Certain corporate sustainability reporting and due diligence requirements
(COM(2025)0081 – C10-0037/2025 – 2025/0045(COD))
Article 2 – paragraph 1 – point 2 – point b – point i
Article 19a – paragraph 3 – subparagraph 1
Amendment: Text proposed by the Commission and Amendment| Text proposed by the Commission | Amendment |
|---|
| Text proposed by the CommissionWhere 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.; | Amendmentdeleted |
Manon Aubry, Arash Saeidi, Mario Furore
on behalf of The Left Group
Certain corporate sustainability reporting and due diligence requirements
(COM(2025)0081 – C10-0037/2025 – 2025/0045(COD))
Article 2 – paragraph 1 – point 2 – point c
Article 19a – paragraphs 6 and 7
Amendment: Text proposed by the Commission and Amendment| Text proposed by the Commission | Amendment |
|---|
| Text proposed by the Commission(c) paragraphs 6 and 7 are deleted; | Amendmentdeleted |
Manon Aubry, Arash Saeidi, Mario Furore
on behalf of The Left Group
Certain corporate sustainability reporting and due diligence requirements
(COM(2025)0081 – C10-0037/2025 – 2025/0045(COD))
Article 2 – paragraph 1 – point 3
Article 19b – paragraph 3
Amendment: Text proposed by the Commission and Amendment| Text proposed by the Commission | Amendment |
|---|
| Text proposed by the Commission(3) [...] | Amendmentdeleted |
Manon Aubry, Arash Saeidi, Mario Furore
on behalf of The Left Group
Certain corporate sustainability reporting and due diligence requirements
(COM(2025)0081 – C10-0037/2025 – 2025/0045(COD))
Article 2 – paragraph 1 – point 4
Amendment: Text proposed by the Commission and Amendment| Text proposed by the Commission | Amendment |
|---|
| Text proposed by the Commission(4) Article 29a is amended as follows: | Amendmentdeleted |
| Text proposed by the Commission(a) in paragraph 1, the first subparagraph is replaced by the following: |
| Text proposed by the Commission‘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.;’ |
| Text proposed by the Commission(i) the first subparagraph is replaced by the following: |
| Text proposed by the Commission‘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.;’ |
| Text proposed by the Commission‘The first subparagraph is without prejudice to Union requirements on undertakings to conduct a due diligence process.;’ |
Manon Aubry, Arash Saeidi, Mario Furore
on behalf of The Left Group
Certain corporate sustainability reporting and due diligence requirements
(COM(2025)0081 – C10-0037/2025 – 2025/0045(COD))
Article 2 – paragraph 1 – point 4 – point a
Article 29a – paragraph 1 – subparagraph 1
Amendment: Text proposed by the Commission and Amendment| Text proposed by the Commission | Amendment |
|---|
| Text proposed by the CommissionParent 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.; | Amendmentdeleted |
Manon Aubry, Arash Saeidi, Mario Furore
on behalf of The Left Group
Certain corporate sustainability reporting and due diligence requirements
(COM(2025)0081 – C10-0037/2025 – 2025/0045(COD))
Article 2 – paragraph 1 – point 4 – point b – point i
Article 29a – paragraph 3 – subparagraph 1
Amendment: Text proposed by the Commission and Amendment| Text proposed by the Commission | Amendment |
|---|
| Text proposed by the CommissionWhere 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.; | Amendmentdeleted |