Text · Amendment list
Certain corporate sustainability reporting and due diligence requirements
Report A-10-2025-0197-AM-148-149 · COM(2025)0081 – C10-0037/2025 – 2025/0045(COD)
- Kind
- Amendment list A-10-2025-0197-AM-148-149
- 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 |
|---|---|
| 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.; | deleted |
| 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;;’ | |
| ‘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.;’ |
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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). “A10-0197/148 - Amendement 148 - Manon Aubry, Arash Saeidi, Mario Furore - 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-148-149, reference A10-0197/2025. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0197-AM-148-149 (retrieved 25 September 2026). Data: EP Open Data API: document record, https://data.europarl.europa.eu/api/v2/documents/A-10-2025-0197-AM-148-149 (CC BY 4.0).
BibTeX
@misc{epw-text-a-10-2025-0197-am-148-149,
author = {{European Parliament}},
title = {{A10-0197/148 - Amendement 148 - Manon Aubry, Arash Saeidi, Mario Furore - 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-148-149}},
url = {https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0197-AM-148-149},
urldate = {2026-09-25},
publisher = {EU Parl Watch Research},
note = {Text. docId A-10-2025-0197-AM-148-149, reference A10-0197/2025. Data: EP Open Data API: document record (CC BY 4.0)}
}