Text · Amendment list
Certain corporate sustainability reporting and due diligence requirements
Report A-10-2025-0197-AM-337-346 · COM(2025)0081 – C10-0037/2025 – 2025/0045(COD)
- Kind
- Amendment list A-10-2025-0197-AM-337-346
- 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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Jump to an amendment (10)
| 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 500 employees during the financial year;; |
| Text proposed by the Commission | Amendment |
|---|---|
| (ii) to 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;; | (ii) to parent undertakings of a large group which, on their balance sheet dates, exceed the average number of 500 employees, on a consolidated basis, during the financial year;; |
| Text proposed by the Commission | Amendment |
|---|---|
| (i) to issuers as defined in Article 2(1), point (d) of Directive 2004/109/EC which are large undertakings within the meaning of Article 3(4) of Directive 2013/34/EU which, on their balance sheet dates, exceed the average number of 1000 employees during the financial year;; | (i) to issuers as defined in Article 2(1), point (d) of Directive 2004/109/EC which are large undertakings within the meaning of Article 3(4) of Directive 2013/34/EU which, on their balance sheet dates, exceed the average number of 500 employees during the financial year;; |
| Text proposed by the Commission | Amendment |
|---|---|
| (ii) to issuers as defined in Article 2(1), point (d) of Directive 2004/109/EC which are parent undertakings of a large group which, on its balance sheet dates, exceed the average number of 1000 employees , on a consolidated basis, during the financial year;; | (ii) to issuers as defined in Article 2(1), point (d) of Directive 2004/109/EC which are parent undertakings of a large group which, on its balance sheet dates, exceed the average number of 500 employees , on a consolidated basis, during the financial year;; |
| Text proposed by the Commission | Amendment |
|---|---|
| (c) the obligation for companies to adopt a transition plan for climate change mitigation, including implementing actions which aim to ensure, through best efforts, compatibility of the business model and of the strategy of the company with the transition to a sustainable economy and with the limiting of global warming to 1,5 oC in line with the Paris Agreement.; | (c) the obligation for companies to adopt and put into effect a transition plan for climate change mitigation, including implementing actions which aim to ensure, through best efforts, compatibility of the business model and of the strategy of the company with the transition to a sustainable economy and with the limiting of global warming to 1,5 oC in line with the Paris Agreement.; |
| Text proposed by the Commission | Amendment |
|---|---|
| (n) ‘stakeholders’ means the company’s employees, the employees of its subsidiaries and of its business partners, and their trade unions and workers’ representatives, and individuals or communities whose rights or interests are or could be directly affected by the products, services and operations of the company, its subsidiaries and its business partners and the legitimate representatives of those individuals or communities;; | (n) ‘stakeholders’ means the company’s employees, the employees of its subsidiaries and of its business partners, and trade unions and workers’ representatives, and individuals or communities whose rights or interests are or could be affected by the products, services and operations of the company, its subsidiaries and its business partners and the legitimate representatives of those individuals or communities, national human rights and environmental institutions, and, where the company can reasonably be aware of them, relevant civil society organisations, including consumer organisations; |
| Text proposed by the Commission | Amendment |
|---|---|
| 1. Without prejudice to Article 1(2) and (3), Member States shall not introduce, in their national law, provisions within the field covered by this Directive laying down human rights and environmental due diligence obligations diverging from those laid down in Articles 6 and 8, Article 10(1) to (5), Article 11(1) to (6) and Article 14. | deleted |
| Text proposed by the Commission | Amendment |
|---|---|
| 2. Notwithstanding paragraph 1, this Directive shall not preclude Member States from introducing, in their national law, more stringent provisions diverging from those laid down in provisions other than Articles 6 and, 8, Article 10(1) to (5), Article 11(1) to (6) and Article 14, or provisions that are more specific in terms of the objective or the field covered, including by regulating specific products, services or situations, in order to achieve a different level of protection of human, employment and social rights, the environment or the climate.; | 2. Notwithstanding paragraph 1, this Directive shall not preclude Member States from introducing, in their national law, more stringent provisions diverging from those laid down in the provisions referred to in paragraph 1 or provisions that are more specific in terms of the objective or the field covered, including by regulating specific products, services or situations, in order to achieve a different level of protection of human, employment and social rights, the environment or the climate. |
| Text proposed by the Commission | Amendment |
|---|---|
| 4. Where information necessary for the in-depth assessment provided for in paragraph 2, point (b), and in paragraph 2a can be obtained from different business partners, the company shall prioritise requesting such information, where reasonable, directly from the business partner or partners where the adverse impacts are most likely to occur.; | 4. Member States shall ensure that, for the purposes of the further assessment provided for in paragraph 2, point (b), of this Article companies do not seek to obtain information from business partners, unless this is necessary. Where the business partner has fewer than 1000 employees, companies may seek such information only as a last resort, and if it cannot reasonably be obtained by other means, in particular from existing or secondary sources. In any event, any request shall be targeted, reasonable and proportionate. |
| Where information necessary for the further assessment provided for in paragraph 2, point (b) can be obtained from different business partners, the company shall seek such information, where reasonable, directly from the business partner or partners where the adverse impacts are most likely to occur. Information may be sought individually or collaboratively. |
| Text proposed by the Commission | Amendment |
|---|---|
| (7) in Article 13, paragraph 3 is amended as follows: | deleted |
| (a) the introductory wording is replaced by the following: | |
| ‘Consultation of relevant stakeholders shall take place at the following stages of the due diligence process:;’ |
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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). “A10-0197/337 - Amendement 337 - Kira Marie Peter-Hansen - au nom du groupe Verts/ALE - 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-337-346, reference A10-0197/2025. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0197-AM-337-346 (retrieved 25 September 2026). Data: EP Open Data API: document record, https://data.europarl.europa.eu/api/v2/documents/A-10-2025-0197-AM-337-346 (CC BY 4.0).
BibTeX
@misc{epw-text-a-10-2025-0197-am-337-346,
author = {{European Parliament}},
title = {{A10-0197/337 - Amendement 337 - Kira Marie Peter-Hansen - au nom du groupe Verts/ALE - 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-337-346}},
url = {https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0197-AM-337-346},
urldate = {2026-09-25},
publisher = {EU Parl Watch Research},
note = {Text. docId A-10-2025-0197-AM-337-346, reference A10-0197/2025. Data: EP Open Data API: document record (CC BY 4.0)}
}