Changes from plenary report to adopted text

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.’;

Directive 2013/34/EU

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.’;

Directive 2013/34/EU

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.’;

Directive 2013/34/EU

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.’;

Directive 2013/34/EU

Article 2 – paragraph 1 – point 12 – point b, Article 40a – paragraph 1 – subpargraph 4: (b) the fourth subparagraph is replaced by the following: / ‘The rule referred to in the third subparagraph shall only apply to a branch where the third-country undertaking does not have a subsidiary undertaking as referred to in the first subparagraph, and where the branch generated a net turnover exceeding EUR 450 000 000 in the preceding financial year.

Change 43

AddedAmendments 65 and 336

AddedArticle 2 – paragraph 1 – point 12 – point b a (new)

Directive 2013/34/EU

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)

▸16 unchanged paragraphs

Directive 2013/34/EU

Article 2 – paragraph 1 – point 13 – point -a (new), Article 49 –paragraph 2 – first sentence: (-a) in paragraph 2, first sentence, the reference to Article 29c is deleted;

Directive 2013/34/EU

Article 2 – paragraph 1 – point 13 – point -a a (new), Article 49 – paragraph 3 – first sentence: (-aa) in paragraph 3, first sentence, the reference to Article 29c is deleted;

Directive 2013/34/EU

Article 2 – paragraph 1 – point 13 – point -a b (new), Article 49 – paragraph 3b: (-ab) paragraph 3b is amended as follows: / (i) in the first subparagraph, introductory wording, the reference to Article 29c is deleted ; / (ii) in the fourth subparagraph, the reference to Article 29c is deleted; / (iii) in the sixth subparagraph, the reference to Article 29c is deleted.

Directive 2013/34/EU

Article 2 – paragraph 1 – point 13 – point a – introductory part, Article 49 – paragraph 3c: (a) the following paragraphs 3c and 3d are inserted:

Directive 2013/34/EU

Article 2 – paragraph 1 – point 13 – point a, Article 49 – paragraph 3c: ‘3c. The power to adopt delegated acts referred to in Article 29ca shall be conferred on the Commission for an indeterminate period from [date of entry into force of amending Directive].

Directive 2013/34/EU

Article 2 – paragraph 1 – point 13 – point a, Article 49 – paragraph 3d: 3d. The delegations of powers referred to in Article 29ca may be revoked at any time by the European Parliament or by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force.

Directive 2013/34/EU

Article 2 – paragraph 1 – point 13 – point a, Article 49 – paragraph 3e: deleted

Directive 2013/34/EU

Article 2 – paragraph 1 – point 13 – point b, Article 49 – paragraph 5: ‘5. A delegated act adopted pursuant to Article 1(2), Article 3(13), Articles 29b, 29ca or 40b, or Article 46(2) shall enter into force only if no objection has been expressed either by the European Parliament or the Council within a period of two months of notification of that act to the European Parliament and the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or the Council.’.

Change 45

AddedAmendments 238 and 298

AddedArticle 3 – paragraph 1 – point 1 – point b – point i

Directive (EU) 2022/2464

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

Directive (EU) 2022/2464

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

Directive (EU) 2022/2464

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

Directive (EU) 2022/2464

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