Text · Comparison of two versions
Changes from plenary report to adopted text
A-10-2025-0197 → TA-10-2025-0264
- From
- A-10-2025-0197 Plenary report of 17 Oct 2025
- To
- TA-10-2025-0264 Adopted text of 13 Nov 2025
- Changes
- 70 changes to the text
- Paragraphs
- +137 added · −67 removed · 21 changed
More facts (3)
- Dossier
- 2025/0045(COD)
- Title (from)
- on the proposal for a directive of the European Parliament and of the Council amending Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760 as regards certain corporate sustainability reporting and due diligence requirements
- Title (to)
- Certain corporate sustainability reporting and due diligence requirements
AI: What changed, in short Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Raises employee thresholds for sustainability reporting from 1000 to 1750 across multiple articles and recitals.13814 Deletes transition plan obligations and related provisions from Directive (EU) 2024/1760, including Articles 22 and 1(1)(c).11506364 Adds exemptions for financial holding undertakings and transition periods for acquisitions, and protects trade secrets.17212630 Adds flexibility in due diligence, including prioritisation of impacts and optional last-resort measures, and removes penalty caps.57596167 Other changes are formal or wording: amendment headers, minor formatting, and punctuation.9121318
The notes class 55 changes as substance, 13 as formal, 2 as wording only.
Changes that matter, 70
Changes to the text in document order — the ones the change notes describe. Cover page, renumbering and punctuation-only edits are left out (see “Every difference”); changes to citations and references stay in and are marked as formal in the notes.
Change 1
RemovedRecital 5: (5) Article 19a(1) of Directive 2013/34/EU requires large undertakings and small and medium-sized undertakings with securities admitted to trading on an EU regulated market, excluding micro-undertakings, to prepare and publish a sustainability statement at individual level. To reduce the reporting burden on undertakings, the obligation to prepare and publish a sustainability statement at individual level should be reduced to undertakings with an average of more than 1000 employees and a net turnover of EUR 450 000 000 during the financial year. It should be possible to exempt ultimate parent undertakings which are financial holding undertakings not involved in management activities from complying with reporting obligations.
AddedAmendments 221 and 279
AddedRecital 5
AddedAmendment: (5) Article 19a(1) of Directive 2013/34/EU requires large undertakings and small and medium-sized undertakings with securities admitted to trading on an EU regulated market, excluding micro-undertakings, to prepare and publish a sustainability statement at individual level. To reduce the reporting burden on undertakings, the obligation to prepare and publish a sustainability statement at individual level should be reduced to undertakings with an average of more than 1 750 employees and a net turnover of more than EUR 450 000 000 during the financial year. It should be possible to exempt ultimate parent undertakings which are financial holding undertakings not involved in management activities from complying with reporting obligations.
AI: Note on change 1 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Raises the employee threshold for individual sustainability reporting from 1000 to 1750 employees.
Change 2
RemovedRecital 7: (7) Article 1(3) of Directive 2013/34/EU specifies that credit institutions and insurance undertakings that are large undertakings or small and medium-size undertakings – excluding micro-undertakings – with securities admitted to trading on an EU regulated market are subject to the sustainability reporting requirements set out in that Directive, regardless of their legal form. Considering that the scope of individual sustainability reporting should be reduced to undertakings with an average of more than 1000 employees and a net turnover of EUR 450 000 000 during the financial year, that reduction in scope should also apply to credit institutions and insurance undertakings.
AddedAmendments 222 and 280
RemovedRecital 7 a (new): (7 a) For the purpose of consistency with this Directive, it is important that financial sector legislation remains coherent with its provisions. In this context, it should be considered whether requirements for the financial sector ought to be framed in a way that does not create an obligation for financial undertakings to obtain any information from undertakings which are not obliged to publish non-financial information pursuant to Article 19a or 29a of Directive 2013/34/EU. It should also be considered whether sector-specific financial services legislation, including delegated acts, guidelines by the ESAs and supervisory expectations, ought to be adapted to take into account the content of this Directive.
AddedRecital 7
AI: Note on change 2 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds a recital on financial sector coherence, considering obligations for financial undertakings and adapting sector-specific legislation.
Change 3
ChangedRecital 9:Amendment: (9)(7) Article 19a(3)1(3) of Directive 2013/34/EU requires undertakings to report information about thespecifies undertaking’sthat owncredit operationsinstitutions and about its valueinsurance chain.undertakings Itthat isare necessarylarge toundertakings provideor claritysmall and reduce the reporting burden formedium-size undertakings in the– valueexcluding chainmicro-undertakings that– arewith notsecurities requiredadmitted to reporttrading on their sustainability. Thean reportingEU undertaking,regulated formarket theare purposessubject ofto reportingthe sustainability information at individual or atreporting consolidatedrequirements level,set asout requiredin bythat DirectiveDirective, 2013/34/EU,regardless andof withouttheir prejudicelegal toform. UnionConsidering requirementsthat tothe conductscope aof dueindividual diligencesustainability process,reporting should therefore notbe seekreduced to obtain from undertakings with an average of more than 10001 750 employees and a net turnover of more than EUR 450 000 000 on average during the financial year any informationyear, that goes beyond the information specifiedreduction in the standards for voluntary use by undertakings that are not required to report on their sustainability. The reporting undertakingscope should adopt a risk-based approach, prioritisingalso effortsapply to gather information on high-risk impacts and sustainability issues commonly associated with itscredit sectorinstitutions and be allowed to collect from such undertakings in its value chain any additional sustainability information that is commonly shared between undertakings in the sector concerned. Where not all the necessary information regarding their value chain is available, or such information is incomplete or subject to legal limitations, the undertakings should be allowed to explain the efforts made to obtain the necessaryinsurance in…undertakings.
AI: Note on change 3 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Replaces recital 9 with an amendment raising the employee threshold to 1750 and adding 'more than' before turnover.
Change 4
RemovedRecital 9 a (new): (9 a) Until the Commission adopts sustainability reporting standards for voluntary use, undertakings that report sustainability information voluntarily may do so according to the Commission recommendation 2025/4984, which is based on the voluntary standard for SMEs (VSME) developed by EFRAG. To ensure continuity and proportionality, the sustainability reporting standards for voluntary use adopted by the Commission as a delegated act should be based on that recommendation, and should be proportionate and take into account the think small first principle; should use simplified language and modularity allowing for flexibility and progression in the disclosures. The objective of this voluntary standard should be to support companies: (a) providing information that will help satisfy the data needs of undertakings requesting sustainability information from their suppliers; (b) providing information that will help satisfy data needs from banks and investors, therefore helping undertakings in their access to finance; (c) improving the management of the sustainability issues they face, i.e. environmental and social challenges such as pollution, workforce health and safety; this will support their competitive growth and enhance their resilience in the short-, medium- and long-term; and (d) contributing to a more sustainable and inclusive economy.
AddedRecital 7 a (new): (7a) For the purpose of consistency with this Directive, it is important that financial sector legislation remains coherent with its provisions. In this context, it should be considered whether requirements for the financial sector ought to be framed in a way that does not create an obligation for financial undertakings to obtain any information from undertakings which are not obliged to publish non-financial information pursuant to Article 19a or 29a of Directive 2013/34/EU. It should also be considered whether sector-specific financial services legislation, including delegated acts, guidelines by the ESAs and supervisory expectations, ought to be adapted to take into account the content of this Directive.
RemovedRecital 9 b (new): (9 b) Sustainability reporting requirements should not oblige an undertaking to disclose information such as intellectual capital, intellectual property, know-how or the results of innovation that would qualify as trade secrets as defined in Directive (EU) 2016/943 of the European Parliament and of the Council. The reporting requirements provided for in this amending Directive should therefore be without prejudice to Directive (EU) 2016/943.
AddedAmendment 223 and 281
RemovedRecital 12: (12) Article 29a(1) of Directive 2013/34/EU requires parent undertakings of large groups to prepare and publish a sustainability statement at consolidated level. To reduce the reporting burden on those parent undertakings, the scope of that obligation should be reduced to parent undertakings of groups with an average of more than 1000 employees and a net turnover of EUR 450 000 000, on a consolidated basis, during the financial year.
AddedRecital 9
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RemovedRecital 12 a (new): (12 a) Directive (EU) 2022/2464 requires undertakings in scope to report sustainability information according to mandatory European Sustainability Reporting Standards (ESRS). In July 2023 the Commission adopted a first set of ESRS. To deliver swiftly on the simplification and streamlining of sustainability reporting the Commission should adopt a delegated act as soon as possible, and at the latest six months after the entry into force of this directive, to revise the first set of ESRS to substantially reform the standards by: (i) removing datapoints deemed least important for general purpose sustainability reporting, (ii) prioritising quantitative indicators over narrative text, (iii) providing clear instructions on how to apply the materiality principle, to ensure that undertakings are only required to report material information, and to reduce the risk that assurance service providers inadvertently encourage undertakings to report information that is not necessary or dedicate excessive resources to the materiality assessment process, (iv) improving consistency with other pieces of EU legislation, including financial services legislation, (v) ensuring to the greatest extent possible interoperability with global sustainability reporting standards.
AddedAmendment: (9) Article 19a(3) of Directive 2013/34/EU requires undertakings to report information about the undertaking’s own operations and about its value chain. It is necessary to provide clarity and reduce the reporting burden for undertakings in the value chain that are not required to report on their sustainability. The reporting undertaking, for the purposes of reporting sustainability information at individual or at consolidated level, as required by Directive 2013/34/EU, and without prejudice to Union requirements to conduct a due diligence process, should therefore not seek to obtain from undertakings with an average of more than 1 750 employees and a net turnover of more than EUR 450 000 000 during the financial year any information that goes beyond the information specified in the standards for voluntary use by undertakings that are not required to report on their sustainability. The reporting undertaking should adopt a risk-based approach, prioritising efforts to gather information on high-risk impacts and sustainability issues commonly associated with its sector and be allowed to collect from such undertakings in its value chain any additional sustainability information that is commonly shared between undertakings in the sector concerned. Where not all the necessary information regarding their value chain is available, or such information is incomplete or subject to legal limitations, the undertakings should be allowed to explain the efforts made to obtain the necessary in…
RemovedRecital 12 b (new): (12 b) To better clarify the demands made to financial holding undertakings that are parent undertakings, only these are exempted from complying with the obligations set out in this directive. Likewise, to decrease the administrative burden on undertakings, for recent acquisitions of subsidiaries that are not reporting yet, parent undertaking should benefit of a 24 months transition period.
AddedRecital 9 a (new): (9a) Until the Commission adopts sustainability reporting standards for voluntary use, undertakings that report sustainability information voluntarily may do so according to the Commission recommendation 2025/4984, which is based on the voluntary standard for SMEs (VSME) developed by EFRAG. To ensure continuity and proportionality, the sustainability reporting standards for voluntary use adopted by the Commission as a delegated act should be based on that recommendation, and should be proportionate and take into account the think small first principle; should use simplified language and modularity allowing for flexibility and progression in the disclosures. The objective of this voluntary standard should be to support companies: (a) providing information that will help satisfy the data needs of undertakings requesting sustainability information from their suppliers; (b) providing information that will help satisfy data needs from banks and investors, therefore helping undertakings in their access to finance; (c) improving the management of the sustainability issues they face, i.e. environmental and social challenges such as pollution, workforce health and safety; this will support their competitive growth and enhance their resilience in the short-, medium- and long-term; and (d) contributing to a more sustainable and inclusive economy.
AddedRecital 9 b (new): (9b) Sustainability reporting requirements should not oblige an undertaking to disclose information such as intellectual capital, intellectual property, know-how or the results of innovation that would qualify as trade secrets as defined in Directive (EU) 2016/943 of the European Parliament and of the Council. The reporting requirements provided for in this amending Directive should therefore be without prejudice to Directive (EU) 2016/943.
AddedAmendments 224 and 282
AddedRecital 12
AddedAmendment: (12) Article 29a(1) of Directive 2013/34/EU requires parent undertakings of large groups to prepare and publish a sustainability statement at consolidated level. To reduce the reporting burden on those parent undertakings, the scope of that obligation should be reduced to parent undertakings of groups with an average of more than 1 750 employees and a net turnover of more than EUR 450 000 000, on a consolidated basis, during the financial year.
AddedRecital 12 a (new): (12a) Directive (EU) 2022/2464 requires undertakings in scope to report sustainability information according to mandatory European Sustainability Reporting Standards (ESRS). In July 2023 the Commission adopted a first set of ESRS. To deliver swiftly on the simplification and streamlining of sustainability reporting the Commission should adopt a delegated act as soon as possible, and at the latest six months after the entry into force of this Directive, to revise the first set of ESRS to substantially reform the standards by: (i) removing datapoints deemed least important for general purpose sustainability reporting, (ii) prioritising quantitative indicators over narrative text, (iii) providing clear instructions on how to apply the materiality principle, to ensure that undertakings are only required to report material information, and to reduce the risk that assurance service providers inadvertently encourage undertakings to report information that is not necessary or dedicate excessive resources to the materiality assessment process, (iv) improving consistency with other pieces of EU legislation, including financial services legislation, (v) ensuring to the greatest extent possible interoperability with global sustainability reporting standards.
AddedRecital 12 b (new): (12b) To better clarify the demands made to financial holding undertakings that are parent undertakings, only these are exempted from complying with the obligations set out in this Directive. Likewise, to decrease the administrative burden on undertakings, for recent acquisitions of subsidiaries that are not reporting yet, parent undertaking should benefit of a 24 months transition period.
AI: Note on change 4 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds recitals on voluntary standards, trade secrets, ESRS revision, and transition periods for acquisitions.
Change 5
RemovedRecital 14: (14) Article 29b(4) of Directive 2013/34/EU requires sustainability reporting standards to not specify disclosures requiring undertakings to obtain from small and medium-sized undertakings in their value chain any information that goes beyond the information to be disclosed pursuant to the sustainability reporting standards for small and medium-sized undertakings with securities admitted to trading on an EU regulated market. Considering that small and medium-sized undertakings with securities admitted to trading on an EU regulated market should be excluded from sustainability reporting, and in order to reduce the reporting burden for undertakings in the value chain that are not required to report on their sustainability, the sustainability reporting standards should not specify disclosures requiring undertakings to obtain from undertakings in their value chain that have up to 1000 employees and a net turnover of EUR 450 000 000 on average during the financial year any information that goes beyond the information to be disclosed pursuant to the sustainability reporting standards for voluntary use by undertakings that are not required to report on their sustainability.
AddedAmendments 225 and 283
RemovedRecital 14 a (new): (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 knowledge of recent attempts from third countries to block the sharing of data from non-EU countries to EU companies, Member States should allow information required by this Directive, in exceptional cases where an undertaking in a non-EU third country could be sanctioned due to third-country legislation simply by transmitting sustainability data, to replace the information not provided by the undertaking of a non-EU third country by default values. This default value, which is 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 due to third-country legislation.
AddedRecital 14
AI: Note on change 5 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds recital 14a allowing default values when third-country legislation prevents data transmission.
Change 6
ChangedRecital 15:Amendment: (15)(14) Article 29d29b(4) of Directive 2013/34/EU requires undertakingssustainability subjectreporting standards to thenot requirementsspecify indisclosures Articlesrequiring 19aundertakings andto 29aobtain offrom thatsmall Directiveand tomedium-sized prepareundertakings in their managementvalue report,chain orany consolidatedinformation managementthat report,goes wherebeyond applicable,the ininformation to be disclosed pursuant to the electronicsustainability reporting formatstandards specifiedfor insmall Articleand 3medium-sized ofundertakings Commissionwith Delegatedsecurities Regulationadmitted (EU)to 2019/81511trading on an EU regulated market. Considering that small and medium-sized undertakings with securities admitted to marktrading upon theiran EU regulated market should be excluded from sustainability reporting, includingand in order to reduce the disclosuresreporting providedburden for undertakings in Articlethe 8value ofchain Regulationthat (EU)are 2020/852not ofrequired theto Europeanreport Parliamenton andtheir ofsustainability, the Council12sustainability ,reporting instandards accordanceshould withnot thespecify electronicdisclosures reportingrequiring formatundertakings to beobtain specifiedfrom undertakings in thattheir Delegatedvalue Regulation.chain Tothat providehave clarityup to undertakings,1 it750 shouldemployees beand specifieda thatnet untilturnover suchof rulesup to EUR 450 000 000 on average during the markingfinancial upyear ofany sustainabilityinformation reportingthat aregoes adoptedbeyond bythe wayinformation ofto thatbe Delegateddisclosed Regulationpursuant to the sustainability reporting standards for voluntary use by undertakings shouldthat notare benot required to mark-upreport theiron sustainabilitytheir reporting.sustainability.
AI: Note on change 6 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Replaces recital 15 with amendment raising employee threshold to 1750 and removing marking-up requirement until rules adopted.
Change 7
AddedRecital 15: (15) Article 29d of Directive 2013/34/EU requires undertakings subject to the requirements in Articles 19a and 29a of that Directive to prepare their management report, or consolidated management report, where applicable, in the electronic reporting format specified in Article 3 of Commission Delegated Regulation (EU) 2018/81511 and to mark up their sustainability reporting, including the disclosures provided for in Article 8 of Regulation (EU) 2020/852 of the European Parliament and of the Council12 , in accordance with the electronic reporting format to be specified in that Delegated Regulation. To provide clarity to undertakings, it should be specified that until such rules on the marking up of sustainability reporting are adopted by way of that Delegated Regulation undertakings should not be required to mark-up their sustainability reporting.
AI: Note on change 7 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds recital 15 stating undertakings not required to mark up sustainability reporting until rules adopted.
Change 8
RemovedRecital 18: (18) Article 5(2), first subparagraph, of Directive (EU) 2022/2464 specifies the dates by which the Member States are to apply the sustainability reporting requirements set out in Directive 2013/34/EU, with different dates depending on the size of the undertaking concerned. Considering that the scope of the individual sustainability reporting requirements should be reduced to include only undertakings with more than 1000 employees and a net turnover of EUR 450 000 000 on average during the financial year, and that the scope of the consolidated sustainability reporting requirements should be reduced accordingly, the criteria for determining the dates of application should be adjusted, and the reference to small and medium-sized undertakings with securities admitted to trading on an EU regulated market should be removed.
AddedAmendments 226 and 284
RemovedRecital 19: (19) Article 5(2), third subparagraph, of Directive (EU) 2022/2464 specifies the dates by which the Member States are to apply the sustainability reporting requirements set out in Directive 2004/109/EC, with different dates depending on the size of the issuer concerned. Considering that the scope of the individual sustainability reporting requirements should be reduced to include only undertakings with more than 1000 employees and a net turnover of EUR 450 000 000 on average during the financial year, and that the scope of the consolidated sustainability reporting requirements should be reduced accordingly, the criteria for determining the dates of application should be adjusted, and the reference to small and medium-sized undertakings should be removed.
AddedRecital 18
AddedAmendment: (18) Article 5(2), first subparagraph, of Directive (EU) 2022/2464 specifies the dates by which the Member States are to apply the sustainability reporting requirements set out in Directive 2013/34/EU, with different dates depending on the size of the undertaking concerned. Considering that the scope of the individual sustainability reporting requirements should be reduced to include only undertakings with more than 1 750 employees and a net turnover of more than EUR 450 000 000 on average during the financial year, and that the scope of the consolidated sustainability reporting requirements should be reduced accordingly, the criteria for determining the dates of application should be adjusted, and the reference to small and medium-sized undertakings with securities admitted to trading on an EU regulated market should be removed.
AddedAmendments 227 and 285
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AddedRecital 19
AddedAmendment: (19) Article 5(2), third subparagraph, of Directive (EU) 2022/2464 specifies the dates by which the Member States are to apply the sustainability reporting requirements set out in Directive 2004/109/EC, with different dates depending on the size of the issuer concerned. Considering that the scope of the individual sustainability reporting requirements should be reduced to include only undertakings with more than 1 750 employees and a net turnover of more than EUR 450 000 000 on average during the financial year, and that the scope of the consolidated sustainability reporting requirements should be reduced accordingly, the criteria for determining the dates of application should be adjusted, and the reference to small and medium-sized undertakings should be removed.
AI: Note on change 8 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Raises employee thresholds in recitals 18 and 19 to 1750 and adds 'more than' before turnover.
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Change 9
ChangedRecital 22 a (new): (22 a)(22a) While keeping with the objective of prioritising the most adverse and likely impacts, companies should be given significant flexibility in deciding which risks to address first on the basis of the severity and likelihood of an adverse impact. Such a decision should be based on the scale, scope or irremediable character of the adverse impact, taking into account the gravity of the impact. Once the most severe and likely adverse impacts are addressed in reasonable time, companies should address less severe and less likely adverse impacts. However, companies should not be penalised for any harm stemming from less significant adverse impacts that were not yet addressed according to the prioritisation in line with these principles.
AI: Note on change 9 · wording only Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Minor formatting change in recital 22a: removes space in '(22 a)' to '(22a)'.
Change 10
RemovedRecital 24: (24) To reduce burdens on companies and make stakeholder engagement more proportionate, companies should only have to engage with their employees, the employees of their subsidiaries and of their business partners, the representatives of those employees including trade unions, and individuals and communities whose rights or interests are or could be directly affected by the adverse impacts on human rights and the environment that stem from the products, services and operations of the company, its subsidiaries and its business partners. In line with the OECD Guidelines for Multinational Enterprises on Responsible Business Conduct, this includes the legitimate representatives of those individuals or communities. They play an important role for communities, such as indigenous peoples or local communities, but can also be relevant for individuals, in particular in situations where it is not possible or appropriate to engage directly with individual rightsholders, or not all of them. For instance, it may be difficult to reach out to certain rightsholders, due to, for example, communication barriers, but especially in situations where their security cannot be guaranteed (such as in conflict areas or if rightsholders fear reprisals) or there is a serious lack of trust. Legitimate representatives might for instance be community leaders, the individuals or bodies representing indigenous peoples in accordance with their organisational rules and traditions (e.g., elected elders), consum…
AI: Note on change 10 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Deletes recital 24 on stakeholder engagement, removing detailed provisions.
Change 11
RemovedRecital 26: (26) The requirement to put into effect the transition plan for climate change mitigation should be replaced by a clarification that companies adopt a transition plan which aims to ensure, through reasonable efforts, that the business model and strategy of the company are compatible with the transition to a sustainable economy. Member States should ensure that this obligation is an obligation of means, not an obligation of results. The obligation to adopt the plan remains subject to administrative supervision.
AddedAmendments 228 and 287
AddedRecital 26
AddedAmendment: (26) The provisions of Directive (EU) 2024/1760 on the transition plan for climate change have been deemed to be disproportionate, particularly due to the administrative burden on companies and competent authorities, and could lead to legal uncertainty. It is necessary to repeal those provisions in order to streamline obligations and support a more targeted and efficient implementation of that Directive.
AI: Note on change 11 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Replaces recital 26 with amendment repealing transition plan provisions, citing disproportionality.
Change 12
ChangedRecital 29 a (new): (29 a)(29a) In order to facilitate compliance by companies with reporting and due diligence obligations under Union law, and to enhance the accessibility and usability of sustainability-related information, the Commission should establish a dedicated digital reporting portal. That portal should serve as a one-stop shop, providing companies, free of charge, with tailored access to templates, guidelines, reporting requirements, including voluntary tools, and information on funding and tendering opportunities. To ensure the effective functioning of the portal, the Commission should promote the interoperability of existing data platforms, enabling seamless transmission, exchange and analysis of data, as well as complementarity with the European Single Access point. Furthermore, and in view of the rapid technological developments, the Commission should assess the potential of technological solutions, including the use of trustworthy artificial intelligence in accordance with Regulation (EU) 2024/1689 of the European Parliament and of the Council1 to support the digitalisation of reporting and improve the quality and accessibility of sustainability-related data. / 1 Regulation (EU) 2024/1689 of the European Parliament and of the Council of 13 June 2024 laying down harmonised rules on artificial intelligence and amending Regulations (EC) No 300/2008, (EU) No 167/2013, (EU) No 168/2013, (EU) 2018/858, (EU) 2018/1139 and (EU) 2019/2144 and Directives 2014/90/EU, (EU) 2016/797 and (EU) 2020…2020/…
AI: Note on change 12 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Minor formatting change in recital 29a: removes space in '(29 a)' and updates regulation reference.
Change 13
AddedAmendments 230 and 289
AddedArticle 2 – paragraph 1 – point 1 – point a
AI: Note on change 13 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds amendment headers for Article 2 changes.
Change 14
RemovedArticle 2 – paragraph 1 – point 1 – point a, Article 1 – paragraph 3 – introductory wording: ‘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 1000 employees and a net turnover of EUR 450 000 000 during the financial year:’;
AddedArticle 1 – paragraph 3 – subparagraph 1 – introductory part
AddedAmendment: ‘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:’;
AddedAmendments 231 and 290
AddedArticle 2 – paragraph 1 – point 1 a (new)
AI: Note on change 14 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Raises employee threshold in Article 1(3) from 1000 to 1750.
Change 15
RemovedArticle 2 – paragraph 1 – point 1 a (new), Article 19 – paragraph 1 – subparagraph 4: (1 a) in Article 19(1), the fourth subparagraph is replaced by the following: / ‘Undertakings which, on their balance sheet dates, exceed the average number of 1000 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.’ ;
AddedArticle 19 – paragraph 1 – subparagraph 4:
AddedAmendment: (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.’ ;
AddedAmendments 232 and 291
AddedArticle 2 – paragraph 1 – point 2 – point a
AI: Note on change 15 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Raises employee threshold in Article 19(1) from 1000 to 1750.
Change 16
RemovedArticle 2 – paragraph 1 – point 2 – point a, Article 19a – paragraph 1 – subparagraph 1: ‘Undertakings which, on their balance sheet dates, exceed the average number of 1000 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.’;
AddedArticle 19a – paragraph 1 – subparagraph 1:
AddedAmendment: 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.
AI: Note on change 16 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Raises employee threshold in Article 19a(1) from 1000 to 1750.
Change 17
ChangedArticle 2 – paragraph 1 – point 2 – point a a (new), Article 19a – paragraph 1 – subparagraph 2a (new): (a a)(aa) in paragraph 1, the following subparagraph is added: / ‘Undertakings that are a financial holding undertaking as defined in Article 2(15), shall be exempted from carrying out the obligations under this Directive.’;
AI: Note on change 17 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds exemption for financial holding undertakings from Article 19a obligations.
Change 18
AddedAmendments 233 and 292
AddedArticle 2 – paragraph 1 – point 2 – point b – point i
AI: Note on change 18 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds amendment headers for Article 19a changes.
Change 19
RemovedArticle 2 – paragraph 1 – point 2 – point b – point i, Article 19a – paragraph 3 – subparagraph 1: ‘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 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 1000 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.’;
AddedArticle 19a – paragraph 3 – subparagraph 1
AddedAmendment: ‘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.’;
AddedAmendments 37 and 256
AddedArticle 2 – paragraph 1 – point 2 – point b – point i a (new)
AI: Note on change 19 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Raises employee threshold in Article 19a(3) from 1000 to 1750.
Change 20
RemovedArticle 2 – paragraph 1 – point 2 – point b – point i a (new), Article 19a – paragraph 3 – subparagraph 2: (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 an information regarding its value chain cannot be obtained because the legal framework of a third country prevents a business partner to do 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. 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.’;
AddedArticle 19a – paragraph 3 – subparagraph 2
AddedAmendment: (ia) 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. ’; / (deleted)
AI: Note on change 20 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Shortens Article 19a(3) second subparagraph, removing default value and supervisory authority notification.
Change 21
ChangedArticle 2 – paragraph 1 – point 2 – point b a (new), Article 19a – paragraph 4 a (new): (b a)(ba) the following paragraph 4a is inserted: / ‘4a. The reporting obligations set out in this Article are without prejudice to Directive (EU) 2016/943 of the European Parliament and of the Council. Therefore, undertakings shall not be required to disclose information on intellectual capital, intellectual property or know-how, business information or technological information which constitutes trade secrets as defined in Article 2, point (1), of Directive (EU) 2016/943.’;
AI: Note on change 21 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds paragraph 4a to Article 19a protecting trade secrets from disclosure.
Change 22
ChangedArticle 2 – paragraph 1 – point 2 – point c a (new), Article 19a – paragraph 10: (c a)(ca) paragraph 10 is replaced by the following: / ‘10. The exemption laid down in paragraph 9 shall also apply to public-interest entities subject to the requirements of this Article.’;
AI: Note on change 22 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Replaces Article 19a(10) to extend exemption to public-interest entities.
Change 23
AddedAmendments 134 and 41
AddedArticle 2 – paragraph 1 – point 3
AI: Note on change 23 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds amendment headers for Article 19b deletion.
Change 24
RemovedArticle 2 – paragraph 1 – point 3, Article 19b: deleted / (deleted)
AddedArticle 19b
AddedAmendment: deleted / (deleted)
AddedAmendments 234 and 293
AddedArticle 2 – paragraph 1 – point 4 – point a
AI: Note on change 24 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Deletes Article 19b entirely.
Change 25
RemovedArticle 2 – paragraph 1 – point 4 – point a, Article 29a – paragraph 1 – subparagraph 1: ‘Parent undertakings of a group which, on their balance sheet dates, exceed the average number of 1000 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.’;
AddedArticle 29a – paragraph 1– subparagraph 1
AddedAmendment: ‘Parent undertakings of a 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.’;
AI: Note on change 25 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Raises employee threshold in Article 29a(1) from 1000 to 1750.
Change 26
ChangedArticle 2 – paragraph 1 – point 4 – point a a (new), Article 29a – paragraph 1 – subparagraph 1a and 1b (new): (a a)(aa) in paragraph 1, the following subparagraphs are added: / ‘Parent undertakings that are a financial holding undertaking as defined in Article 2(15), shall be exempted from carrying out the obligations under this Article. / In case of recent acquisitions of subsidiaries that are not subject to the reporting of information referred to in the first subparagraph, the parent undertaking will benefit of a 24 months transition period before being required to integrate information on its new subsidiary, within its consolidated sustainability report.’;
AI: Note on change 26 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds exemption for financial holding parent undertakings and 24-month transition for acquisitions.
Change 27
AddedAmendments 235 and 294
AddedArticle 2 – paragraph 1 – point 4 – point b – point i
AI: Note on change 27 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds amendment headers for Article 29a changes.
Change 28
RemovedArticle 2 – paragraph 1 – point 4 – point b – point i, Article 29a – paragraph 3 – subparagraph 1: ‘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 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 1000 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.’;
AddedArticle 29a – paragraph 3 – subparagraph 1
AddedAmendment: ‘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.’;
AI: Note on change 28 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Raises employee threshold in Article 29a(3) from 1000 to 1750.
Change 29
ChangedArticle 2 – paragraph 1 – point 4 – point b – point i a (new), Article 29a – paragraph 3 – subparagraph 2: (i a)(ia) 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 an information regarding its value chain cannot be obtained because the legal framework of a third country prevents a business partner to do 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. 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.’;future.’;
AI: Note on change 29 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Shortens Article 29a(3) second subparagraph, removing default value and supervisory authority notification.
Change 30
ChangedArticle 2 – paragraph 1 – point 4 – point b a (new), Article 29a – paragraph 3 – subparagraph 5a (new): (b a)(ba) the following subparagraph 5a is added: / ‘5a. The reporting obligations set out in this Article are without prejudice to Directive (EU) 2016/943. Therefore, undertakings shall not be required to disclose information on intellectual capital, intellectual property or know-how, business information or technological information which constitutes trade secrets as defined in Article 2, point (1), of Directive (EU) 2016/943.’;
AI: Note on change 30 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds subparagraph 5a to Article 29a protecting trade secrets.
Change 31
ChangedArticle 2 – paragraph 1 – point 4 – point b b (new), Article 29a – paragraph 8 – subparagraph 1: (b b)(bb) in paragraph 8, the first subparagraph is replaced by the following: / ‘Provided that the conditions set out in the second subparagraph of this paragraph are met, a parent undertaking which is a subsidiary undertaking shall be exempted from the obligations set out in paragraphs 1 to 5 of this Article (the “exempted parent undertaking”) if such parent undertaking and its subsidiary undertakings are included in the consolidated management report of another undertaking, drawn up in accordance with Article 29 and this Article. A parent undertaking which is a subsidiary undertaking of a parent undertaking that is established in a third country shall also be exempted from the obligations set out in paragraphs 1 to 5 of this Article where: / (i) such parent undertaking and its subsidiary undertakings are included in the consolidated sustainability reporting of that parent undertaking that is established in a third country and where that consolidated sustainability reporting is carried out in accordance with the sustainability reporting standards adopted pursuant to Article 29b or in a manner equivalent to those sustainability reporting standards, as determined in accordance with an implementing act on the equivalence of sustainability reporting standards adopted pursuant to the third subparagraph of Article 23(4) of Directive 2004/109/EC; / (ii) the parent undertaking is a financial holding undertaking in accordance with Article 2(15), that does not have any subsidiaries in th…the…
AI: Note on change 31 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Extends exemption in Article 29a(8) to parent undertakings that are financial holding undertakings.
Change 32
ChangedArticle 2 – paragraph 1 – point 4 – point b c (new), Article 29a – paragraph 9: (b c)(bc) paragraph 9 is replaced by the following: / ‘9. The exemption laid down in paragraph 8 shall also apply to public-interest entities subject to the requirements of this Article.’;
AI: Note on change 32 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Replaces Article 29a(9) to extend exemption to public-interest entities.
Change 33
AddedAmendments 50 and 138
AddedArticle 2 – paragraph 1 – point 5
AI: Note on change 33 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds amendment headers for Article 29aa deletion.
Change 34
RemovedArticle 2 – paragraph 1 – point 5, Article 29aa: deleted / (deleted)
AddedArticle 29aa
AddedAmendment: deleted / (deleted)
AI: Note on change 34 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Deletes Article 29aa entirely.
Change 35
ChangedArticle 2 – paragraph 1 – point 6 – point a a (new), Article 29b – paragraph 2 – subparagraph 1: (a a)(aa) in paragraph 2, the first subparagraph is replaced by the following: / ‘The sustainability reporting standards shall ensure the quality of reported information, by requiring that it is simple, accessible, streamlined, understandable, proportionate, relevant, verifiable, comparable and represented in a faithful manner. The sustainability reporting standards shall: / (a) to the extent possible, be quantitative in nature; / (b) avoid double reporting and any overlap with obligations stemming from other legislative instruments; / (c) avoid imposing a disproportionate administrative and financial burden on undertakings; and / (d) ensure to the greatest extent possible interoperability with internationally recognised standards set by global standard-setting initiatives for sustainability reporting as required by point (a) of paragraph 5.’;
AI: Note on change 35 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds requirements for sustainability reporting standards to be quantitative, avoid double reporting, and ensure interoperability.
Change 36
AddedAmendments 236, 295 and 296
AddedArticle 2 – paragraph 1 – point 6 – point b
AI: Note on change 36 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds amendment headers for Article 29b changes.
Change 37
RemovedArticle 2 – paragraph 1 – point 6 – point b, Article 29b – paragraph 4 – subparagraph 1: (b) in paragraph 4, the first subparagraph is replaced by the following / ‘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 1000 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.’;
AddedArticle 29b – paragraph 4 – subparagraph 1
AddedAmendment: (b) in paragraph 4, the first subparagraph is replaced by the following: / ‘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.’;
AI: Note on change 37 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Raises employee threshold in Article 29b(4) from 1000 to 1750.
Change 38
AddedAmendments 237 and 297
AddedArticle 2 – paragraph 1 – point 11 – point b
AI: Note on change 38 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds amendment headers for Article 34 changes.
Change 39
RemovedArticle 2 – paragraph 1 – point 11 – point b, Article 34 – paragraph 2 a: ‘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 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.’;
AddedArticle 34 – paragraph 2a
AddedAmendment: 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 1750 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.’;
AI: Note on change 39 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Raises employee threshold in Article 34(2a) from 1000 to 1750.
Change 40
ChangedArticle 2 – paragraph 1 – point 11 – point b a (new), Article 34 – paragraph 2 b (new): (b a)(ba) the following paragraph 2b is inserted: / ‘2b. Member States shall ensure that the opinion referred to in paragraph 1, second subparagraph, point (aa), is prepared in full respect of the possibility of undertakings in the value chain to omit to provide information in exceptional cases where an undertaking established under the legislation of a third-countrythird country could be sanctioned due to third-country legislation simply by transmitting sustainability data.’;
AI: Note on change 40 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds paragraph 2b to Article 34 allowing omission of information when third-country legislation would sanction.
Change 41
ChangedArticle 2 – paragraph 1 – point 12 – point -a (new), Article 40a – paragraph 1 – subparagraph 1: (- a)(-a) the first subparagraph is replaced by the following: / ‘A Member State shall require that a subsidiary undertaking established in its territory whose ultimate parent undertaking is governed by the law of a third country publish and make accessible a sustainability report covering the information specified in points (a)(iii) to (a)(v), points (b) to (f) and, where appropriate, point (h) of Article 29a (2), and in accordance with Article 29a(3), at the group level of that ultimate third-country parent undertaking.’;
AI: Note on change 41 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Replaces Article 40a(1) first subparagraph to require subsidiary report at group level of ultimate parent.
Change 42
ChangedArticle 2 – paragraph 1 – point 12 – point a, Article 40a – paragraph 1 – pointsubparagraph a:2: ‘The first subparagraph shall only apply to subsidiary undertakings which, on their balance sheet dates, exceed a net turnover of EUR 450 000 000 in the preceding financial year.’;
AI: Note on change 42 · wording only Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Changes 'point a' to 'subparagraph 2' in Article 40a(1) reference.
Change 43
AddedAmendments 65 and 336
AddedArticle 2 – paragraph 1 – point 12 – point b a (new)
AI: Note on change 43 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds amendment headers for Article 40a changes.
Change 44
RemovedArticle 2 – paragraph 1 – point 12 – point b a (new), Article 40a – paragraph 1 – subpargraph 5: (ba) the fith subparagraph is deleted / (deleted)
AddedArticle 40a – paragraph 1 – subpargraph 5
AddedAmendment: (ba) the fifth subparagraph is deleted / (deleted)
AI: Note on change 44 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Deletes fifth subparagraph of Article 40a(1).
Change 45
AddedAmendments 238 and 298
AddedArticle 3 – paragraph 1 – point 1 – point b – point i
AI: Note on change 45 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds amendment headers for Article 5 changes.
Change 46
RemovedArticle 3 – paragraph 1 – point 1 – point b – point i, Article 5 – paragraph 2 – subparagraph 1 – point – b – point i: ‘(i) to undertakings which, on their balance sheet dates, exceed the average number of 1000 employees and a net turnover of EUR 450 000 000 during the financial year;’;
AddedArticle 5 – paragraph 2 – subparagraph 1 – point b – point (i)
AddedAmendment: (i) to 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;’;
AddedAmendments 239 and 299
AddedArticle 3 – paragraph 1 – point 1 – point b – point ii
AI: Note on change 46 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Raises employee threshold in Article 5(2) first subparagraph point (i) to 1750.
Change 47
RemovedArticle 3 – paragraph 1 – point 1 – point b – point ii, Article 5 – paragraph 2 – subparagraph 1 – point b – point ii: ‘(ii) to parent undertakings of a group which, on their balance sheet dates, exceed the average number of 1000 employees and a net turnover of EUR 450 000 000, on a consolidated basis, during the financial year;’;
AddedArticle 5 – paragraph 2 – subparagraph 1– point b – point (ii)
AddedAmendment: (ii) to parent undertakings of a 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;’;
AddedAmendments 240 and 300
AddedArticle 3 – paragraph 1 – point 2 – point b – point i
AI: Note on change 47 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Raises employee threshold in Article 5(2) first subparagraph point (ii) to 1750.
Change 48
RemovedArticle 3 – paragraph 1 – point 2 – point b – point i, Article 5 – paragraph 2 – subparagraph 3 – point b – point i: ‘(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 1000 employees and a net turnover of EUR 450 000 000 during the financial year;’;
AddedArticle 5 – paragraph 2 – subparagraph 3– point b – point (i)
AddedAmendment: (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 1 750 employees and a net turnover of EUR 450 000 000 during the financial year;
AddedAmendments 241 and 301
AddedArticle 3 – paragraph 1 – point 2 – point b – point ii
AI: Note on change 48 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Raises employee threshold in Article 5(2) third subparagraph point (i) to 1750.
Change 49
RemovedArticle 3 – paragraph 1 – point 2 – point b – point ii, Article 5 – paragraph 2 – subparagraph 3 – point b – point ii: ‘(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 1000 employees and a net turnover of EUR 450 000 000, on a consolidated basis, during the financial year;’;
AddedArticle 5 – paragraph 2 – subparagraph 3– point b – point (ii)
RemovedDirective (EU) 2024/1760
AddedAmendment: (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 1 750 employees and a net turnover of EUR 450 000 000, on a consolidated basis, during the financial year;
RemovedArticle 4 – paragraph 1 – point 1, Article 1 – paragraph 1 – point c: ‘(c) the obligation for companies to adopt a transition plan for climate change mitigation, which aim to ensure, through reasonable 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 in line with the Paris Agreement.’;
AddedAmendments 397 and 302
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AddedArticle 4 – paragraph 1 – point 1 – introductory part
AI: Note on change 49 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Raises employee threshold in Article 5(2) third subparagraph point (ii) to 1750.
Change 50
RemovedArticle 4 – paragraph 1 – point 1 a (new), Article 2 – paragraph 1 – point a: (1 a) Article 2 is amended as follows: / (a) in paragraph 1, point (a) is replaced by the following: / ‘(a) the company had more than 5 000 employees on average and had a net worldwide turnover of more than EUR 1.5 billion in the last financial year for which annual financial statements have been or should have been adopted ;’;
AddedArticle 1 – paragraph 1 – point c
AddedAmendment: (1) in Article 1(1), point (c) is deleted;
AI: Note on change 50 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Deletes Article 1(1)(c) from Directive (EU) 2024/1760, removing transition plan obligation.
Change 51
RemovedArticle 4 – paragraph 1 – point 1 a (new) – point b (new), Article 2 – paragraph 2 – point a: (b) in paragraph 2, point (a) is replaced by the following: / ‘(a) the company generated a net turnover of more than EUR 1.5 billion in the Union in the financial year preceding the last financial year;’;
AddedArticle 4 – paragraph 1 – point 1 a (new), Article 2: (1a) Article 2 is amended as follows: / (a) in paragraph 1, point (a) is replaced by the following: / ‘(a) the company had more than 5 000 employees on average and had a net worldwide turnover of more than EUR 1,5 billion in the last financial year for which annual financial statements have been or should have been adopted’; / (b) in paragraph 2, point (a) is replaced by the following: / ‘(a) the company generated a net turnover of more than EUR 1,5 billion in the Union in the financial year preceding the last financial year;’ / (c) in paragraph 3, the first subparagraph is replaced by the following: / ‘3. Where the ultimate parent company has as its main activity the holding of shares in operational subsidiaries and does not engage in taking management, operational or financial decisions affecting the group or one or more of its subsidiaries, it may be exempted from carrying out the obligations under this Directive. That exemption is subject to the condition that one of the ultimate parent company’s subsidiaries established in the Union is designated to fulfil the obligations set out in Articles 6 to 16 on behalf of the ultimate parent company, including the obligations of the ultimate parent company with respect to the activities of its subsidiaries. In such a case, the designated s in an effective manner, in particular to ensure that the designated subsidiary obtains from the companies of the group the relevant information and documents to fulfil the obligations of the ult…
AI: Note on change 51 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds exemption for ultimate parent companies that are holding companies, subject to subsidiary designation.
Change 52
ChangedArticle 4 – paragraph 1 – point 2 – point ab (new), Article 3 – paragraph 1 – point n: (a) point (n) is replaced by the following: / ‘(n) ‘stakeholders’ means thew company’s(new): employees,(b) the employees of its subsidiaries and of its business partners, and their trade unions and workers’following representatives,point andis individualsadded: or/ communities‘(w) whose‘reasonably rightsavailable orinformation’ interestsmeans areinformation orwhich couldcan be directly affectedobtained by the adverse impacts on human rights and the environment that stemcompany from the products, services and operations of the company, its subsidiaries and itsown, businessor partnersfrom andexisting theor legitimatesecondary representativessources ofwithout thosecontacting individualsa orbusiness communities;’;partner.’;
AI: Note on change 52 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Replaces definition of 'stakeholders' with narrower definition and adds definition of 'reasonably available information'.
Change 53
RemovedDirective (EU) 2024/1760
RemovedArticle 4 – paragraph 1 – point 2 – point b (new), Article 3 – paragraph 1 – point w (new): (b) the following point (w) is added: / ‘(w) ‘reasonably available information’ means information which can be obtained by the company from its own, or from existing or secondary sources without contacting a business partner.’;
AI: Note on change 53 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds definition of 'reasonably available information' to Article 3.
Change 54
ChangedArticle 4 – paragraph 1 – point 3 a (new), Article 6 – paragraph 4: 3(3a) a.Article 6 is amended as follows: / (a) paragraph 1 is amended as follows: / ‘1. Member States shall ensure that parent companies falling under the scope of this Directive are allowed to fulfil the obligations set out in Articles 7 to 11 on behalf of companies which are subsidiaries of those parent companies and fall under the scope of this Directive, if this ensures effective compliance. This is without prejudice to such subsidiaries being subject to the exercise of the supervisory authority’s powers in accordance with Article 625 and to their civil liability in accordance with Article 29.’; / (b) paragraph 3 is deleted; / (c) the following paragraph 4 is added: / ‘4.‘3a. When a company covered by this Directive acquires a company that was not in the scope of this Directive, the acquiring company has two years to integrate the processes of the purchased company into its own due diligence policy.’;policy.';
AI: Note on change 54 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Amends Article 6 to allow parent companies to fulfil obligations for subsidiaries, deletes paragraph 3, and adds transition period for acquisitions.
Change 55
ChangedArticle 4 – paragraph 1 – point 4 – point b a (new), Article 8 – paragraph 3: (b a)(ba) paragraph 3 is replaced by the following: / ‘3. Member States shall ensure that, for the purposes of the scoping provided for in paragraph 2, point (a), companies do not seek to obtain the information from their business partners but rely solely on information that is already reasonably available, including risk factors.’;
AI: Note on change 55 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Replaces Article 8(3) to require companies rely solely on reasonably available information for scoping.
Change 56
ChangedArticle 4 – paragraph 1 – point 4 – point c, Article 8 – paragraph 4: ‘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 5000 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 case, any request shall be targeted, reasonable and proportionate. / Where information necessary for the further assessment provided for in paragraph 2, point (b)(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.’;
AI: Note on change 56 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds comma in Article 8(4) after 'point (b)'.
Change 57
ChangedArticle 4 – paragraph 1 – point 4 a (new), Article 9: 4 a.4a. Article 9 is replaced by the following : / 1. Member States shall ensure that, where it is not feasible for companies to prevent, mitigate, bring to an end or minimise all adverse impacts identified pursuant to Article 8, companies may prioritise the most severe and most likely adverse impacts in order to fulfil the obligations laid down in Article 10 or 11. / 2. Once the most severe and most likely adverse impacts are addressed in accordance with Article 10 or 11 within a reasonable time, the company shall address less severe and less likely adverse impacts. / 3. Where prioritisation decisions are made in accordance with this Article, Member States shall ensure that companies are not penalised under Article 25 or 27 for any harm stemming from any less significant adverse impacts that have not yet been addressed.’;
AI: Note on change 57 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Replaces Article 9 to allow prioritisation of most severe impacts and protect companies from penalties for less significant impacts.
Change 58
AddedAmendments 246 and 306
AddedArticle 4 – paragraph 1 – point 5
AI: Note on change 58 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds amendment headers for Article 10 changes.
Change 59
AddedArticle 10 – paragraph 6 – subparagraph 1 – introductory part
AddedAmendment: As regards potential adverse impacts as referred to in paragraph 1 that could not be prevented or adequately mitigated by the measures set out in paragraphs 2, 4 and 5, the company can, as a last resort:
AddedDirective (EU) 2024/1760
AI: Note on change 59 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Changes 'shall' to 'can' in Article 10(6) introductory part, making last resort measures optional.
Change 60
AddedAmendments 247 and 307
AddedArticle 4 – paragraph 1 – point 6
AI: Note on change 60 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds amendment headers for Article 11 changes.
Change 61
RemovedArticle 4 – paragraph 1 – point 6, Article 11 – paragraph 7 – subparagraph 1 – introductory part: ‘7. As regards actual adverse impacts as referred to in paragraph 1 that could not be brought to an end or the extent of which could not be minimised by the measures set out in paragraphs 3, 5 and 6, the company shall, as a last resort:
AddedArticle 11 – paragraph 7 – subparagraph 1 – introductory part
AddedAmendment: ‘7. As regards actual adverse impacts as referred to in paragraph 1 that could not be brought to an end or the extent of which could not be minimised by the measures set out in paragraphs 3, 5 and 6, the company can, as a last resort:
AI: Note on change 61 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Changes 'shall' to 'can' in Article 11(7) introductory part, making last resort measures optional.
Change 62
RemovedDirective (EU) 2024/1760
AddedAmendments 248 and 310
RemovedArticle 4 – paragraph 1 – point 9, Article 19 – paragraph 3: ‘3. The guidelines referred to in paragraph 2, point (a), (b) and (d) to (g) shall be made available by 26 July 2026.’;
AddedArticle 4 – paragraph 1 – point 8 a (new)
RemovedDirective (EU) 2024/1760
RemovedArticle 4 – paragraph 1 – point 10 – introductory part, Article 22: (10) Article 22 is amended as follows:
AI: Note on change 62 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds amendment headers for Article 19 changes.
Change 63
RemovedArticle 4 – paragraph 1 – point 10 – point a (new), Article 22 – paragraph 1: (a) paragraph 1 is amended as follows: / ‘1. Member States shall ensure that companies referred to in Article 2(1), points (a), (b) and (c), and Article 2(2), points (a), (b) and (c), adopt a transition plan for climate change mitigation, which aims to ensure, through reasonable efforts, that the business model and strategy of the company are compatible with the transition to a sustainable economy and with the limiting of global warming in line with the Paris Agreement and the objective of achieving climate neutrality as established in Regulation (EU) 2021/1119, and where relevant, the exposure of the company to coal-, oil- and gas-related activities.’;
AddedArticle 19 – paragraph 2 – point b
AddedAmendment: (8a) in Article 19(2), point (b) is deleted;
AI: Note on change 63 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Deletes Article 19(2)(b) from Directive (EU) 2024/1760.
Change 64
RemovedArticle 4 – paragraph 1 – point 10 – point b (new), Article 22 – paragraph 1 – subparagraph 1 a (new): (b) The following subparagraph is inserted after the first subparagraph: / ‘Reasonable efforts in the context of this Article shall be understood as taking proportionate and reasonable actions aiming to ensure compatibility with the transition to a sustainable economy in line with the Paris Agreement, without having to exhaust all possible means at their disposal. Member States shall ensure that the obligation laid down in this Article is an obligation of means, not an obligation of results.’;
AddedArticle 4 – paragraph 1 – point 9, Article 19 – paragraph 3: ‘3. The guidelines referred to in paragraph 2, point (a), (b) and (d) to (g) shall be made available by 26 July 2026.’;
AddedAmendments 311 and 398
AddedArticle 4 – paragraph 1 – point 10 – introductory part
AI: Note on change 64 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Deletes Article 22 entirely, removing transition plan requirements.
Change 65
RemovedArticle 4 – paragraph 1 – point 10 – point c (new), Article 22 – paragraph 1 – subparagraph 3: (c) the second subparagraph is replaced by the following: / ‘The design of the transition plan for climate change mitigation referred to in the first subparagraph shall contain: / (a) objectives related to climate change for 2030 and in five-year steps up to climate neutrality in 2050 based on conclusive scientific evidence and, where appropriate, absolute emission reduction targets for greenhouse gas for scope 1, scope 2 and scope 3 greenhouse gas emissions for each significant category; / (b) a description of key decarbonisation levers identified and outlining actions towards the objectives referred to in point (a); / (c) a brief description of the investments and funding supporting the implementation of the transition plan for climate change mitigation.’; / (deleted)
AddedArticle 22
AddedAmendment: (10) Article 22 is deleted;
AddedAmendments 251 and 313
AddedArticle 4 – paragraph 1 – point 10 a (new)
AI: Note on change 65 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Replaces Article 24(1) to designate supervisory authorities for Articles 7 to 16.
Change 66
RemovedArticle 4 – paragraph 1 – point 10 – point d (new), Article 22 – paragraph 3: (d) paragraph 3 is amended as follows: / ‘3. Member State shall ensure that the transition plan for climate change mitigation referred to in paragraph 1 is updated every 12 months, including a brief progress descrition.’;
AddedArticle 24 – paragraph 1
AddedAmendment: (10a) in Article 24, paragraph 1 is replaced by the following: / ‘1. Each Member State shall designate one or more supervisory authorities to supervise compliance with the obligations laid down in the provisions of national law adopted pursuant to Articles 7 to 16.’;
AddedAmendments 252 and 314
AddedArticle 4 – paragraph 1 – point 10 b (new)
AI: Note on change 66 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Replaces Article 25(1) to remove supervisory authority power to supervise transition plan adoption.
Change 67
RemovedArticle 4 – paragraph 1 – point 10 a (new), Article 25 – paragraph 1: (10 a) in Article 25, paragraph 1 is replaced by the following: / ‘1. Member States shall ensure that the supervisory authorities have adequate powers and resources to carry out the tasks assigned to them under this Directive, including the power to require companies to provide information and carry out investigations related to compliance with the obligations set out in Articles 7 to 16. Member States shall require the supervisory authorities to supervise the adoption of the transition plan for climate change mitigation in accordance with the requirements provided for in Article 22(1). / In carrying out their supervisory function in respect of the adoption of the transition plan for climate change mitigation, the authorities shall take due account of, inter alia, the difficulties inherent in estimating future greenhouse gas emissions, the effectiveness and availability of certain climate change mitigation technologies, levers and actions over time and the overall complexity and evolving nature of climate transitioning. The authorities shall also, upon request, provide advice to companies regarding the adoption of transition plans for climate change mitigation.’;
AddedArticle 25 – paragraph 1
AddedAmendment: (10b) in Article 25, paragraph 1 is replaced by the following: / ‘1. Member States shall ensure that the supervisory authorities have adequate powers and resources to carry out the tasks assigned to them under this Directive, including the power to require companies to provide information and carry out investigations related to compliance with the obligations set out in Articles 7 to 16.’;
AI: Note on change 67 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Replaces Article 27(4) to remove 5% cap on penalties.
Change 68
RemovedDirective (EU) 2024/1760
AddedAmendments 253 and 315
RemovedArticle 4 – paragraph 1 – point 11 – point b (new), Article 27 – paragraph 4: (b) paragraph 4 is replaced by the following: / 4’. The Commission, in collaboration with Member States, shall issue guidance on the appropriate level of penalties, taking into account the turnover of companies, to assist supervisory authorities in determining the level of penalties in accordance with this Article. Member States shall ensure that the maximum limit of pecuniary penalties is set at 5% of the net worldwide turnover of the company or, in the case of companies referred to in Article 2(1), point (b) and Article 2(2), point (b), 5% of the net consolidated worldwide turnover calculated at the level of the ultimate parent company, in the financial year preceding that of the decision to impose the fine.’;
AddedArticle 4 – paragraph 1 – point 11
RemovedDirective (EU) 2024/1760
RemovedArticle 4 – paragraph 1 – point 13 – introductory part, Article 36: (13) Article 36 is amended as follows:
AI: Note on change 68 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Amends Article 36 to delete paragraph 1 and point (e) of paragraph 2.
Change 69
RemovedArticle 4 – paragraph 1 – point 13 – point a (new), Article 36 – paragraph 1: (a) paragraph 1 is deleted
AddedArticle 27 – paragraph 4
AddedAmendment: 4. The Commission, in collaboration with Member States, shall issue guidance on the appropriate level of penalties, taking into account the turnover of companies, to assist supervisory authorities in determining the level of penalties in accordance with this Article.
AddedAmendments 116, 117, 254, 316cp1 and 316cp2
AddedArticle 4 – paragraph 1 – point 13
AI: Note on change 69 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds Article 4a on digital reporting portal and AI assessment.
Change 70
RemovedArticle 4 – paragraph 1 – point 13 – point b (new), Article 36 – paragraph 2 – point f: (b) in paragraph 2, point (f) is replaced by the following: / ‘(f) the effectiveness of the enforcement mechanisms put in place at national level, of the penalties and whether further rules on civil liability need to be provided for in this Directive;’;
AddedArticle 36
RemovedArticle 4 a (new): Article4a / Digital solutions / 1. The Commission shall establish a dedicated digital reporting portal serving as a one-stop-shop for companies. The portal shall provide free access to all templates, guidelines and information relating to all reporting requirements imposed on companies in Union law, including voluntary tools, tailored to a company’s size, sector, products and services, and risk exposure. It shall also provide access to information on funding and tendering opportunities to help companies implement, comply with and benefit from their due diligence obligations. / For the purposes of the first subparagraph, the Commission shall ensure that the relevant data platforms providing information to companies and data users are interoperable and that data can be transmitted, exchanged and analysed in a technically seamless manner and complement the European Single Access Point. / 2. The Commission shall submit a report to the European Parliament and the Council by [24 months after the entry into force of this Directive] on the need to provide for technological solutions for the purposes of this Directive, including the use of trustworthy artificial intelligence in accordance with Regulation (EU) 2024/1689.
AddedAmendment: (13) Article 36 is amended as follows: / (a) paragraph 1 is deleted / (b) in paragraph 2, point (e) is deleted.
AddedArticle 4 a (new): Article 4a / Digital solutions / 1. The Commission shall establish a dedicated digital reporting portal serving as a one-stop-shop for companies. The portal shall provide free access to all templates, guidelines and information relating to all reporting requirements imposed on companies in Union law, including voluntary tools, tailored to a company’s size, sector, products and services, and risk exposure. It shall also provide access to information on funding and tendering opportunities to help companies implement, comply with and benefit from their due diligence obligations. / For the purposes of the first subparagraph, the Commission shall ensure that the relevant data platforms providing information to companies and data users are interoperable and that data can be transmitted, exchanged and analysed in a technically seamless manner and complement the European Single Access Point. / 2. The Commission shall submit a report to the European Parliament and the Council by [24 months after the entry into force of this Directive] on the need to provide for technological solutions for the purposes of this Directive, including the use of trustworthy artificial intelligence in accordance with Regulation (EU) 2024/1689.
AI: Note on change 70 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds Article 4a on digital reporting portal and AI assessment.
Sources & citation
Where the facts on this page come from, and how to cite it.
- Data source
- Licensed CC BY 4.0.
- Retrieved
- 25 September 2026
Cite as
European Parliament (2025). “Changes between A-10-2025-0197 and TA-10-2025-0264”. Text, 13 November 2025. from A-10-2025-0197, to TA-10-2025-0264, reference 2025/0045(COD). EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0197/compare/TA-10-2025-0264 (retrieved 25 September 2026). Data: European Parliament Open Data, https://data.europarl.europa.eu/ (CC BY 4.0).
BibTeX
@misc{epw-text-2025-11-13,
author = {{European Parliament}},
title = {{Changes between A-10-2025-0197 and TA-10-2025-0264}},
year = {2025},
date = {2025-11-13},
howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0197/compare/TA-10-2025-0264}},
url = {https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0197/compare/TA-10-2025-0264},
urldate = {2026-09-25},
publisher = {EU Parl Watch Research},
note = {Text. from A-10-2025-0197, to TA-10-2025-0264, reference 2025/0045(COD). Data: European Parliament Open Data (CC BY 4.0)}
}