Text · Amendment list
Certain corporate sustainability reporting and due diligence requirements
Report A-10-2025-0197-AM-289-298 · COM(2025)0081 – C10-0037/2025 – 2025/0045(COD)
- Kind
- Amendment list A-10-2025-0197-AM-289-298
- 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)
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Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani, Carlo Fidanza, Beatrice Timgren, Ondřej Krutílek, Veronika Vrecionová, Georgiana Teodorescu, Stefano Cavedagna, Chiara Gemma, Marion Maréchal, Mariateresa Vivaldini, Laurence Trochu, Nicolas Bay, Alexandr Vondra, Guillaume Peltier, Jadwiga Wiśniewska, Mariusz Kamiński, Dominik Tarczyński, Joachim Stanisław Brudziński, Daniel Obajtek, Małgorzata Gosiewska, Alessandro Ciriani
| Text proposed by the Commission | Amendment |
|---|---|
| The coordination measures prescribed by Articles 19a, 19b, 29a, 29aa, 29d, 30 and 33, Article 34(1), second subparagraph, point (aa), Article 34(2) and (3), and Article 51 of this Directive shall also apply to the laws, regulations and administrative provisions of the Member States relating to the following undertakings regardless of their legal form, provided that those undertakings are large undertakings which, on their balance sheet dates, exceed the average number of 1000 employees during the financial year:; | The coordination measures prescribed by Articles 19a, 19b, 29a, 29aa, 29d, 30 and 33, Article 34(1), second subparagraph, point (aa), Article 34(2) and (3), and Article 51 of this Directive shall also apply to the laws, regulations and administrative provisions of the Member States relating to the following undertakings regardless of their legal form, provided that those undertakings exceed, on their balance sheet dates, the average number of 1 750 employees and a net turnover of EUR 450 000 000 during the financial year:; |
The amendment raise the threshold for the size of companies that must comply with the coordination measures and obligations laid down by Member States' laws, resulting from the Directive. This threshold is in line with the rapporteur's more pro-business, less harmful to the EU economy, and optimized Compromise Proposal No. 1.
Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani, Carlo Fidanza, Beatrice Timgren, Ondřej Krutílek, Veronika Vrecionová, Georgiana Teodorescu, Stefano Cavedagna, Chiara Gemma, Marion Maréchal, Mariateresa Vivaldini, Laurence Trochu, Nicolas Bay, Alexandr Vondra, Guillaume Peltier, Jadwiga Wiśniewska, Mariusz Kamiński, Dominik Tarczyński, Joachim Stanisław Brudziński, Daniel Obajtek, Małgorzata Gosiewska, Alessandro Ciriani
| Text proposed by the Commission | Amendment |
|---|---|
| (1 a) (1a) in Article 19(1), the fourth subparagraph is replaced by the following: ‘Undertakings which, on their balance sheet dates, exceed the average number of 1 750 employees and a net turnover of EUR 450 000 000 during the financial year shall report information on the key intangible resources and explain how the business model of the undertaking fundamentally depends on such resources and how such resources are a source of value creation for the undertaking.’ ; |
The amendment proposes raising the threshold for undertakings subject to reporting requirements relating to key resources, business models, and value creation, which place an additional bureaucratic and administrative burden on them. This threshold is in line with the rapporteur's more pro-business, less harmful to the EU economy, and optimized Compromise Proposal No. 1.
Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani, Carlo Fidanza, Beatrice Timgren, Ondřej Krutílek, Veronika Vrecionová, Georgiana Teodorescu, Stefano Cavedagna, Chiara Gemma, Marion Maréchal, Mariateresa Vivaldini, Laurence Trochu, Nicolas Bay, Alexandr Vondra, Guillaume Peltier, Jadwiga Wiśniewska, Mariusz Kamiński, Dominik Tarczyński, Joachim Stanisław Brudziński, Daniel Obajtek, Małgorzata Gosiewska, Alessandro Ciriani
| Text proposed by the Commission | Amendment |
|---|---|
| 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.; | Undertakings which, on their balance sheet dates, exceed the average number of 1 750 employees and a net turnover of EUR 450 000 000 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.; |
The amendment proposes raising the threshold for undertakings subject to reporting requirements relating to its impacts on sustainability matters, development, performance and position, which place an additional bureaucratic and administrative burden on them. This threshold is in line with the rapporteur's more pro-business, less harmful to the EU economy, and optimized Compromise Proposal No. 1.
Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani, Carlo Fidanza, Beatrice Timgren, Ondřej Krutílek, Veronika Vrecionová, Georgiana Teodorescu, Stefano Cavedagna, Chiara Gemma, Marion Maréchal, Mariateresa Vivaldini, Laurence Trochu, Nicolas Bay, Alexandr Vondra, Guillaume Peltier, Jadwiga Wiśniewska, Mariusz Kamiński, Dominik Tarczyński, Joachim Stanisław Brudziński, Daniel Obajtek, Małgorzata Gosiewska, Alessandro Ciriani
| Text proposed by the Commission | Amendment |
|---|---|
| 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.; | 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 1 750 employees and a net turnover of EUR 450 000 000 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 1 750 employees and a net turnover of EUR 450 000 000 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.; |
The amendment proposes raising the threshold for undertakings from which, with certain exceptions, sustainability information in the value chain should not be requested, as its disclosure places an additional bureaucratic and administrative burden on them. This threshold is in line with the rapporteur's more pro-business, less harmful to the EU economy, and optimized Compromise Proposal No. 1.
Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani, Carlo Fidanza, Beatrice Timgren, Ondřej Krutílek, Veronika Vrecionová, Georgiana Teodorescu, Stefano Cavedagna, Chiara Gemma, Marion Maréchal, Mariateresa Vivaldini, Laurence Trochu, Nicolas Bay, Alexandr Vondra, Guillaume Peltier, Jadwiga Wiśniewska, Mariusz Kamiński, Dominik Tarczyński, Joachim Stanisław Brudziński, Daniel Obajtek, Małgorzata Gosiewska, Alessandro Ciriani
| Text proposed by the Commission | Amendment |
|---|---|
| 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.; | Parent undertakings of a large group which, on their balance sheet dates, exceed the average number of 1 750 employees and a net turnover of EUR 450 000 000 , 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.; |
The amendment raises the threshold for parent undertakings subject to reporting requirements relating to group's impacts on sustainability matters, its development, performance and position, which place an additional bureaucratic and administrative burden. This threshold is in line with the rapporteur's more pro-business, less harmful to the EU economy, and optimized Compromise Proposal No. 1.
Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani, Carlo Fidanza, Beatrice Timgren, Ondřej Krutílek, Veronika Vrecionová, Georgiana Teodorescu, Stefano Cavedagna, Chiara Gemma, Marion Maréchal, Mariateresa Vivaldini, Laurence Trochu, Nicolas Bay, Alexandr Vondra, Guillaume Peltier, Jadwiga Wiśniewska, Mariusz Kamiński, Dominik Tarczyński, Joachim Stanisław Brudziński, Daniel Obajtek, Małgorzata Gosiewska, Alessandro Ciriani
| Text proposed by the Commission | Amendment |
|---|---|
| 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.; | 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 1 750 employees and a net turnover of EUR 450 000 000 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 1 750 employees and a net turnover of EUR 450 000 000 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.; |
The amendment proposes raising the threshold for undertakings from which, with certain exceptions, sustainability information in the value chain should not be requested, as its disclosure places an additional bureaucratic and administrative burden on them. This threshold is in line with the rapporteur's more pro-business, less harmful to the EU economy, and optimized Compromise Proposal No. 1.
Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani, Carlo Fidanza, Beatrice Timgren, Ondřej Krutílek, Veronika Vrecionová, Georgiana Teodorescu, Stefano Cavedagna, Chiara Gemma, Marion Maréchal, Mariateresa Vivaldini, Laurence Trochu, Nicolas Bay, Alexandr Vondra, Guillaume Peltier, Jadwiga Wiśniewska, Mariusz Kamiński, Dominik Tarczyński, Joachim Stanisław Brudziński, Daniel Obajtek, Małgorzata Gosiewska, Alessandro Ciriani
| Text proposed by the Commission | Amendment |
|---|---|
| (b) in paragraph 4, first subparagraph, the last sentence is replaced by the following: | (b) in paragraph 4, the first subparagraph is replaced by the following: |
Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani, Carlo Fidanza, Beatrice Timgren, Ondřej Krutílek, Veronika Vrecionová, Georgiana Teodorescu, Stefano Cavedagna, Chiara Gemma, Marion Maréchal, Mariateresa Vivaldini, Laurence Trochu, Nicolas Bay, Alexandr Vondra, Guillaume Peltier, Jadwiga Wiśniewska, Mariusz Kamiński, Dominik Tarczyński, Joachim Stanisław Brudziński, Daniel Obajtek, Małgorzata Gosiewska, Alessandro Ciriani
| Text proposed by the Commission | Amendment |
|---|---|
| Sustainability reporting standards shall not specify disclosures that would require undertakings to obtain from undertakings in their value chain which, on their balance sheet dates, do not exceed the average number of1000 employees during the financial year any information that exceeds the information to be disclosed pursuant to the sustainability reporting standards for voluntary use referred to in Article 29ca.; | Sustainability reporting standards shall take account of the difficulties, including legal limitations stemming from this Directive, that undertakings might encounter in gathering information from actors throughout their value chain, especially from those which are not subject to the sustainability reporting requirements laid down in Article 19a or 29a and from suppliers in emerging markets and economies. Sustainability reporting standards shall specify disclosures on value chains that are proportionate and relevant to the capacities and characteristics of undertakings in the value chains, and to the scale and complexity of their activities, especially those of undertakings that are not subject to the sustainability reporting requirements laid down in Article 19a or 29a. Sustainability reporting standards shall not specify disclosures that would require undertakings to obtain from undertakings in their value chain which, on their balance sheet dates, do not exceed the average number of 1 750 employees and a net turnover of EUR 450 000 000 during the financial year any information that exceeds the information to be disclosed pursuant to the sustainability reporting standards for voluntary use referred to in Article 29ca.’ |
The amendment raises the threshold for undertakings from which, with certain exceptions, sustainability information in the value chain should not be requested, as its disclosure places an additional bureaucratic and administrative burden on them. This threshold is in line with the rapporteur's more pro-business, less harmful to the EU economy, and optimized Compromise Proposal No. 1.
Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani, Carlo Fidanza, Beatrice Timgren, Ondřej Krutílek, Veronika Vrecionová, Georgiana Teodorescu, Stefano Cavedagna, Chiara Gemma, Marion Maréchal, Mariateresa Vivaldini, Laurence Trochu, Nicolas Bay, Alexandr Vondra, Guillaume Peltier, Jadwiga Wiśniewska, Mariusz Kamiński, Dominik Tarczyński, Joachim Stanisław Brudziński, Daniel Obajtek, Małgorzata Gosiewska, Alessandro Ciriani
| Text proposed by the Commission | Amendment |
|---|---|
| 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.; | 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 1 750 employees and a net turnover of EUR 450 000 000 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.; |
The amendment raises the threshold for undertakings from which, with certain exceptions, sustainability information in the value chain should not be requested, as its disclosure places an additional bureaucratic and administrative burden on them. This threshold is in line with the rapporteur's more pro-business, less harmful to the EU economy, and optimized Compromise Proposal No. 1.
Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani, Carlo Fidanza, Beatrice Timgren, Ondřej Krutílek, Veronika Vrecionová, Georgiana Teodorescu, Stefano Cavedagna, Chiara Gemma, Marion Maréchal, Mariateresa Vivaldini, Laurence Trochu, Nicolas Bay, Alexandr Vondra, Guillaume Peltier, Jadwiga Wiśniewska, Mariusz Kamiński, Dominik Tarczyński, Joachim Stanisław Brudziński, Daniel Obajtek, Małgorzata Gosiewska, Alessandro Ciriani
| Text proposed by the Commission | Amendment |
|---|---|
| (i) to large undertakings which, on their balance sheet dates, exceed the average number of 1000 employees during the financial year;; | (i) to large undertakings which, on their balance sheet dates, exceed the average number of 1 750 employees and a net turnover of EUR 450 000 000 during the financial year; |
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European Parliament (2025). “A10-0197/289 - Amendement 289 - Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani, Carlo Fidanza, Beatrice Timgren, Ondřej Krutílek, Veronika Vrecionová, Georgiana Teodorescu, Stefano Cavedagna, Chiara Gemma, Marion Maréchal, Mariateresa Vivaldini, Laurence Trochu, Nicolas Bay, Alexandr Vondra, Guillaume Peltier, Jadwiga Wiśniewska, Mariusz Kamiński, Dominik Tarczyński, Joachim Stanisław Brudziński, Daniel Obajtek, Małgorzata Gosiewska, Alessandro Ciriani - au nom du groupe ECR - Rapport A10-0197/2025 - Jörgen Warborn - Certaines obligations des entreprises relatives à la publication d’informations et au devoir de vigilance en matière de durabilité - (COM(2025)0081 - C10-0037/2025 - 2025/0045(COD))”. Text, 5 November 2025. docId A-10-2025-0197-AM-289-298, reference A10-0197/2025. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0197-AM-289-298 (retrieved 25 September 2026). Data: EP Open Data API: document record, https://data.europarl.europa.eu/api/v2/documents/A-10-2025-0197-AM-289-298 (CC BY 4.0).
BibTeX
@misc{epw-text-a-10-2025-0197-am-289-298,
author = {{European Parliament}},
title = {{A10-0197/289 - Amendement 289 - Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani, Carlo Fidanza, Beatrice Timgren, Ondřej Krutílek, Veronika Vrecionová, Georgiana Teodorescu, Stefano Cavedagna, Chiara Gemma, Marion Maréchal, Mariateresa Vivaldini, Laurence Trochu, Nicolas Bay, Alexandr Vondra, Guillaume Peltier, Jadwiga Wiśniewska, Mariusz Kamiński, Dominik Tarczyński, Joachim Stanisław Brudziński, Daniel Obajtek, Małgorzata Gosiewska, Alessandro Ciriani - au nom du groupe ECR - Rapport A10-0197/2025 - Jörgen Warborn - Certaines obligations des entreprises relatives à la publication d’informations et au devoir de vigilance en matière de durabilité - (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-289-298}},
url = {https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0197-AM-289-298},
urldate = {2026-09-25},
publisher = {EU Parl Watch Research},
note = {Text. docId A-10-2025-0197-AM-289-298, reference A10-0197/2025. Data: EP Open Data API: document record (CC BY 4.0)}
}