Text · Amendment list
Certain corporate sustainability reporting and due diligence requirements
Report A-10-2025-0197-AM-255-258 · COM(2025)0081 – C10-0037/2025 – 2025/0045(COD)
- Kind
- Amendment list A-10-2025-0197-AM-255-258
- 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 |
|---|---|
| (14 a) Article 29b(4) of Directive 2013/34/EU requires sustainability reporting standards to take into account the difficulties undertakings may encounter in gathering information from actors throughout their value chain. In view of recent attempts from third countries to block the sharing of data from non-EU countries to EU companies, Member States should, in exceptional cases where an undertaking in a third country could be sanctioned due to third-country legislation simply by transmitting sustainability data, allow information required by this Directive but not provided by the undertaking of the third country to be replaced by default values. Those default values, which are calculated or drawn from secondary data, should represent an estimation of the average value for an indicator, for a specific country and sector. When such default values are not available, Member States should allow information not to be disclosed if there is a danger of sanctions being imposed due to third-country legislation. |
We have witnessed efforts recently by foreign legislation to introduce legislation to allow companies, notably fossil fuel producers, to not share any information about their environmental impact to foreign companies, notably in the US. This amendment from Renew Europe aims to help EU companies that would be dealing with subcontractors submitted to such kind of laws not to be in infringement of CSRD and to help them find a way to calculate their own impact and satisfy investor’s demands.
| Text proposed by the Commission | Amendment |
|---|---|
| (i a) the second subparagraph is replaced by the following: | |
| ‘In the event that not all the necessary information regarding its value chain is available, the undertaking shall explain the efforts made to obtain the necessary information about its value chain, the reasons why not all of the necessary information could be obtained, and, its plans to obtain the necessary information in the future. If information regarding its value chain cannot be obtained because the legal framework of a third country prevents a business partner from doing so, the undertaking shall inform the supervisory authority which, in turn, shall inform the Commission. Where possible, the undertaking shall replace the information that could not be obtained by a default value, which represents an estimation of the average value for an indicator for a specific country and sector. For each reporting exercise, the undertaking shall reassess whether the use of the default value is still needed and if the information regarding its value chain can be obtained instead.' |
We have witnessed efforts recently by foreign legislations to introduce legislations to allow companies, notably fossil fuel producers, to not share any information about their environmental impact to foreign companies, notably in the US. This amendment from Renew Europe aims to help EU companies that would be dealing with subcontractors submitted to such kind of laws not to be in infringement of CSRD and to help them find a way to calculate their own impact and satisfy investor’s demands.
| Text proposed by the Commission | Amendment |
|---|---|
| (12) in Article 40a, paragraph 1 is amended as follows: | (12) in Article 40a, paragraph 1 is amended as follows: |
| (a) the second subparagraph is replaced by the following: | |
| ‘In order to ensure a level playing field, 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: | |
| ‘In order to ensure a level playing field, 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.’ |
The proposed compromised by the rapporteur raise the CSRD threshold for non-EU companies higher than the Council does. This amendment reintroduces the threshold proposed by the Commission and the Council in order to capture more non-EU companies and create an level playing field with EU companies.
| Text proposed by the Commission | Amendment |
|---|---|
| (12) Article 29 is amended as follows: | (12) Article 29 is amended as follows: |
| Article 29 | |
| EU-wide civil liability of companies | |
| 1. Member States shall ensure that a company can be held liable for damage caused to a natural or legal person, provided that: | |
| (a) the company intentionally or negligently failed to comply with the obligations laid down in Articles 10 and 11, when the right, prohibition or obligation listed in the Annex to this Directive is aimed at protecting the natural or legal person; and (b) as a result of the failure referred to in point (a), damage to the natural or legal person’s legal interests that are protected under national law was caused. | |
| A company cannot be held liable if the damage was caused only by its business partners in its chain of activities. | |
| 2. Member States shall ensure that the provisions of national law transposing this Article are of overriding mandatory application in cases where the law applicable to claims to that effect is not the national law of a Member State. |
The proposal from the Commission fragments the due diligence civil liability regime into 27 national ones, without clearly removing the obligation to create one. This amendement, in its paragraph 1, reinstates the Single market approach of the original text. In its paragraph 2, this amendment also makes sure that if a claim is brought to a European court, it will be assess under European law, not the law of the third country where the damage happened, which would lead to legal uncertainty for European companies.
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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). “A10-0197/255 - Amendement 255 - Pascal Canfin - au nom du groupe Renew - 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-255-258, reference A10-0197/2025. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0197-AM-255-258 (retrieved 25 September 2026). Data: EP Open Data API: document record, https://data.europarl.europa.eu/api/v2/documents/A-10-2025-0197-AM-255-258 (CC BY 4.0).
BibTeX
@misc{epw-text-a-10-2025-0197-am-255-258,
author = {{European Parliament}},
title = {{A10-0197/255 - Amendement 255 - Pascal Canfin - au nom du groupe Renew - 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-255-258}},
url = {https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0197-AM-255-258},
urldate = {2026-09-25},
publisher = {EU Parl Watch Research},
note = {Text. docId A-10-2025-0197-AM-255-258, reference A10-0197/2025. Data: EP Open Data API: document record (CC BY 4.0)}
}