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Manon Aubry, Arash Saeidi
on behalf of The Left Group
(COM(2025)0081 – C10-0037/2025 – 2025/0045(COD))
Article 1 – paragraph 1 – point 1
Article 26 a – paragraph 3
Amendment: Text proposed by the Commission and Amendment| Text proposed by the Commission | Amendment |
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| Text proposed by the Commission(1) in Article 26a, paragraph 3 is replaced by the following: | Amendmentdeleted |
| Text proposed by the Commission‘3. |
| Text proposed by the CommissionThe Commission shall be empowered to adopt delegated acts in accordance with Article 48a in order to supplement this Directive in order to provide for limited assurance standards setting out the procedures that the auditor(s) and the audit firm(s) shall perform in order to draw his, her or its conclusions on the assurance of sustainability reporting, including engagement planning, risk consideration and response to risks and type of conclusions to be included in the assurance report on sustainability reporting, or, where relevant, in the audit report. |
| Text proposed by the CommissionThe Commission may adopt the assurance standards referred to in the first subparagraph only where those standards: |
| Text proposed by the Commission(a) have been developed with proper due process, public oversight and transparency; |
| Text proposed by the Commission(b) contribute a high level of credibility and quality to the annual or consolidated sustainability reporting; and |
| Text proposed by the Commission(c) are conducive to the Union public good.;’ |
Manon Aubry, Arash Saeidi
on behalf of The Left Group
Corporate sustainability reporting and due diligence requirements
(COM(2025)0081 – C10-0037/2025 – 2025/0045(COD))
Article 1 – paragraph 1 – point 2
Article 48 a – paragraph 2 – subparagraph 2
Amendment: Text proposed by the Commission and Amendment| Text proposed by the Commission | Amendment |
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| Text proposed by the Commission(2) in Article 48a(2), the second subparagraph is replaced by the following: | Amendmentdeleted |
| Text proposed by the Commission‘The power to adopt delegated acts referred to in Article 26a(3) shall be conferred on the Commission for an indeterminate period of time..’ |
Manon Aubry, Arash Saeidi
on behalf of The Left Group
Corporate sustainability reporting and due diligence requirements
(COM(2025)0081 – C10-0037/2025 – 2025/0045(COD))
Article 2 – paragraph 1 – point 1 – point a
Article 1 – paragraph 3 – introductory part
Amendment: Text proposed by the Commission and Amendment| Text proposed by the Commission | Amendment |
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| Text proposed by the Commission(a) in paragraph 3, the introductory wording is replaced by the following: | Amendmentdeleted |
| Text proposed by the Commission‘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:;’ |
Manon Aubry, Arash Saeidi
on behalf of The Left Group
Corporate sustainability reporting and due diligence requirements
(COM(2025)0081 – C10-0037/2025 – 2025/0045(COD))
Article 2 – paragraph 1 – point 1 – point b
Amendment: Text proposed by the Commission and Amendment| Text proposed by the Commission | Amendment |
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| Text proposed by the Commission(b) paragraph 4 is replaced by the following: | Amendmentdeleted |
| Text proposed by the Commission‘4. |
| Text proposed by the CommissionThe coordination measures prescribed by Articles 19a, 29a and 29d shall not apply to the European Financial Stability Facility (EFSF) established by the EFSF Framework Agreement nor to financial products listed in Article 2, point (12), (b) and (f) of Regulation (EU) 2019/2088 of the European Parliament and of the Council*. |
| Text proposed by the Commission* Regulation (EU) 2019/2088 of the European Parliament and of the Council of 27 November 2019 on sustainability-related disclosures in the financial services sector (OJ L 317, 9.12.2019, p. 1, ELI: http://data.europa.eu/eli/reg/2019/2088/oj).;’ |
Manon Aubry, Arash Saeidi
on behalf of The Left Group
Corporate sustainability reporting and due diligence requirements
(COM(2025)0081 – C10-0037/2025 – 2025/0045(COD))
Article 2 – paragraph 1 – point 2
Amendment: Text proposed by the Commission and Amendment| Text proposed by the Commission | Amendment |
|---|
| Text proposed by the Commission(2) Article 19a is amended as follows: | Amendmentdeleted |
| Text proposed by the Commission(a) in paragraph 1, the first subparagraph is replaced by the following: |
| Text proposed by the Commission‘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.;’ |
| Text proposed by the Commission(b) paragraph 3 is amended as follows: |
| Text proposed by the Commission(i) the first subparagraph is replaced by the following: |
| Text proposed by the Commission‘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.’; |
| Text proposed by the Commission(ii) the following subparagraph is added: |
| Text proposed by the Commission‘The first subparagraph is without prejudice to Union requirements on undertakings to conduct a due diligence process.’; |
Manon Aubry, Arash Saeidi
on behalf of The Left Group
Corporate sustainability reporting and due diligence requirements
(COM(2025)0081 – C10-0037/2025 – 2025/0045(COD))
Article 2 – paragraph 1 – point 2 – point b – point i
Article 19 a – paragraph 3 – first subparagraph
Amendment: Text proposed by the Commission and Amendment| Text proposed by the Commission | Amendment |
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| Text proposed by the Commission‘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.’; | 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.’; |
Manon Aubry, Arash Saeidi
on behalf of The Left Group
Corporate sustainability reporting and due diligence requirements
(COM(2025)0081 – C10-0037/2025 – 2025/0045(COD))
Article 2 – paragraph 1 – point 3
Amendment: Text proposed by the Commission and Amendment| Text proposed by the Commission | Amendment |
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| Text proposed by the Commission(3) [...] | Amendmentdeleted |
Manon Aubry, Arash Saeidi
on behalf of The Left Group
Corporate sustainability reporting and due diligence requirements
(COM(2025)0081 – C10-0037/2025 – 2025/0045(COD))
Article 2 – paragraph 1 – point 4
Amendment: Text proposed by the Commission and Amendment| Text proposed by the Commission | Amendment |
|---|
| Text proposed by the Commission(4) Article 29a is amended as follows: | Amendmentdeleted |
| Text proposed by the Commission(a) in paragraph 1, the first subparagraph is replaced by the following: |
| Text proposed by the Commission‘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.’; |
| Text proposed by the Commission(b) paragraph 3 is amended as follows: |
| Text proposed by the Commission(i) the first subparagraph is replaced by the following: |
| Text proposed by the Commission‘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.’; |
| Text proposed by the Commission(ii) the following subparagraph is added: |
| Text proposed by the Commission‘The first subparagraph is without prejudice to Union requirements on undertakings to conduct a due diligence process.’; |
Manon Aubry, Arash Saeidi
on behalf of The Left Group
Corporate sustainability reporting and due diligence requirements
(COM(2025)0081 – C10-0037/2025 – 2025/0045(COD))
Article 2 – paragraph 1 – point 7
Amendment: Text proposed by the Commission and Amendment| Text proposed by the Commission | Amendment |
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| Text proposed by the Commission(7) Article 29c is deleted; | Amendmentdeleted |