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Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross
on behalf of the PfE Group
(COM(2025)0081 – C10-0037/2025 – 2025/0045(COD))
Article 2 – paragraph 1 – point 11 – point b
Article 34 – paragraph 2 a
Amendment: Text proposed by the Commission and Amendment| Text proposed by the Commission | Amendment |
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| Text proposed by the Commission2a. 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.; | Amendment2a. 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 3000 employees and a net turnover of EUR 900 000 000 during the financial year any information at all.’; |
Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross
on behalf of the PfE Group
Certain corporate sustainability reporting and due diligence requirements
(COM(2025)0081 – C10-0037/2025 – 2025/0045(COD))
Article 2 – paragraph 1 – point 12 – point a
Article 40a – paragraph 1 – point a
Amendment: Text proposed by the Commission and Amendment| Text proposed by the Commission | Amendment |
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| Text proposed by the CommissionThe first subparagraph shall only apply to large subsidiary undertakings as defined in Article 3(4) of this Directive; | AmendmentThe first subparagraph shall only apply to subsidiary undertakings which, on their balance sheet dates, exceed the average number of 3000 in the Union and a net turnover of EUR 450 000 000 in the preceding financial year; |
Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross
on behalf of the PfE Group
Certain corporate sustainability reporting and due diligence requirements
(COM(2025)0081 – C10-0037/2025 – 2025/0045(COD))
Article 2 – paragraph 1 – point 12 – point b
Article 40a – paragraph 1 – subpargraph 4
Amendment: Text proposed by the Commission and Amendment| Text proposed by the Commission | Amendment |
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| Text proposed by the CommissionThe 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. | AmendmentThe 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 in the Union a net turnover exceeding EUR 450 000 000 in the preceding financial year. |
Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross
on behalf of the PfE Group
Certain corporate sustainability reporting and due diligence requirements
(COM(2025)0081 – C10-0037/2025 – 2025/0045(COD))
Article 3 – paragraph 1 – point 1 – point b – point i
Article 5 – paragraph 2 – subparagraph 1 – point – b – point i
Amendment: Text proposed by the Commission and Amendment| Text proposed by the Commission | Amendment |
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| Text proposed by the Commission(i) to large undertakings which, on their balance sheet dates, exceed the average number of 1000 employees during the financial year;; | Amendment(i) to undertakings which, on their balance sheet dates, exceed the average number of 3000 employees and a net turnover of EUR 900 000 000 during the financial year;’; |
Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross
on behalf of the PfE Group
Certain corporate sustainability reporting and due diligence requirements
(COM(2025)0081 – C10-0037/2025 – 2025/0045(COD))
Article 3 – paragraph 1 – point 1 – point b – point ii
Article 5 – paragraph 2 – subparagraph 1 – point b – point ii
Amendment: Text proposed by the Commission and Amendment| Text proposed by the Commission | Amendment |
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| Text proposed by the Commission(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;; | Amendment(ii) to parent undertakings of a group which, on their balance sheet dates, exceed the average number of 3000 employees and a net turnover of EUR 900 000 000, on a consolidated basis, during the financial year;’; |
Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross
on behalf of the PfE Group
Certain corporate sustainability reporting and due diligence requirements
(COM(2025)0081 – C10-0037/2025 – 2025/0045(COD))
Article 3 – paragraph 1 – point 2 – point b – point i
Article 5 – paragraph 2 – subparagraph 3 – point b – point i
Amendment: Text proposed by the Commission and Amendment| Text proposed by the Commission | Amendment |
|---|
| Text proposed by the Commission(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;; | Amendment(i) to issuers as defined in Article 2(1), point (d) of Directive 2004/109/EC which are undertakings which, on their balance sheet dates, exceed the average number of 3000 employees and a net turnover of EUR 900 000 000 during the financial year;; |
Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross
on behalf of the PfE Group
Certain corporate sustainability reporting and due diligence requirements
(COM(2025)0081 – C10-0037/2025 – 2025/0045(COD))
Article 3 – paragraph 1 – point 2 – point b – point ii
Article 5 – paragraph 2 – subparagraph 3 – point b – point ii
Amendment: Text proposed by the Commission and Amendment| Text proposed by the Commission | Amendment |
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| Text proposed by the Commission(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;; | Amendment(ii) to issuers as defined in Article 2(1), point (d) of Directive 2004/109/EC which are parent undertakings of a group which, on its balance sheet dates, exceed the average number of 3000 employees and a net turnover of EUR 900 000 000, on a consolidated basis, during the financial year;; |
Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross
on behalf of the PfE Group
Certain corporate sustainability reporting and due diligence requirements
(COM(2025)0081 – C10-0037/2025 – 2025/0045(COD))
Article 4 – paragraph 1 – point 2
Article 3 – paragraph 1 – point n
Amendment: Text proposed by the Commission and Amendment| Text proposed by the Commission | Amendment |
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| Text proposed by the Commission(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;; | 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;; |
Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross
on behalf of the PfE Group
Certain corporate sustainability reporting and due diligence requirements
(COM(2025)0081 – C10-0037/2025 – 2025/0045(COD))
Article 4 – paragraph 1 – point 2 a (new)
Article 3 – paragraph 1 – point f
Amendment: Text proposed by the Commission and Amendment| Text proposed by the Commission | Amendment |
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| Text proposed by the Commission | Amendment(2 a) in Article 3(1), point (f) is replaced by the following: |
| Text proposed by the Commission | Amendment‘(f) ‘business partner’ means an entity with which the company has a commercial agreement related to the operations, products or services of the company or to which the company provides services pursuant to point (g);; |
Remove the concept of indirect business partner, which creates legal uncertainty.
Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross
on behalf of the PfE Group
Certain corporate sustainability reporting and due diligence requirements
(COM(2025)0081 – C10-0037/2025 – 2025/0045(COD))
Article 4 – paragraph 1 – point 2 b (new)
Article 3 – paragraph 1 – point g
Amendment: Text proposed by the Commission and Amendment| Text proposed by the Commission | Amendment |
|---|
| Text proposed by the Commission | Amendment(2 b) in Article 3(1), point (g) is replaced by the following: |
| Text proposed by the Commission | Amendment‘(g) ‘chain of activites’ means activities of a company’s upstream business partners related to the production of goods or the provision of services by that company, including the design, extraction, sourcing, manufacture, transport, storage and supply of raw materials, products or parts of products and the development of the product or the service;’; |
Amendment tabled by the EPP in JURI (AM 592).