Text · Comparison of two versions
Changes from plenary report to adopted text
A-9-2020-0240 → TA-9-2020-0372
- From
- A-9-2020-0240 Plenary report of 3 Dec 2020
- To
- TA-9-2020-0372 Adopted text of 17 Dec 2020
- Changes
- 5 changes to the text
- Paragraphs
- +4 added · −18 removed · 6 changed
More facts (2)
- Title (from)
- on sustainable corporate governance
- Title (to)
- Sustainable corporate governance
Changes that matter, 5
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
ChangedA. whereas the European Union is founded on the values stated in Article 2 of the Treaty on the European Union and whereas its environmental policy is based on the precautionary principle, as stated in Article 191(2) of the Treaty on the Functioning of the European Union;
Change 2
ChangedJ. whereas the Paris Agreement aims to contain the rise in the average temperature of the planet well below 2°C above pre-industrial levels and to pursue efforts to limit the temperature increase to 1.5°C1,5°C above pre-industrial levels;
Change 3
Changed5. Notes that the COVID-19 pandemic has exposed the vulnerabilities of global supply chains, and has shown that the voluntary rules alone are not enough, as witnessed, for instance in the garment sector where production was disrupted during the crisis, leading to negative effects throughout the supply chain; notes that businesses with better defined environmental, social and governance practices and risk mitigation processes are weathering the crisis better; recognises that the Organisation for Economic Co-operation and Development (OECD)OECD has stated that companies taking proactive steps to address the risks related to the COVID-19 crisis in a way that mitigates adverse impacts on workers and supply chains are likely to build more long-term value and resilience and to improve their viability in the short term and their prospects for recovery in the medium to long term;
Change 4
Changed13. Highlights the importance of introducing an obligation requiring certain EU companies to produce, on an annual basis, a country-by-country report for each tax jurisdiction in which they operate; calls on the Council to adopt its general approach as soon as possible in order to start negotiations with Parliament on the Commission’s proposal for a directive amending Directive 2013/34/EC2013/34/EU as regards disclosure of income tax information by certain undertakings and branches (COM(2016)0198);
Change 5
Changed27. Considers that this engagement should take place, depending on the size and field of activity of the company concerned,concerned and with an exemption for small and medium-sized enterprises (SMEs) not operating in high-risk sectors, sectors which should be defined by the Commission, by means of advisory committees comprising stakeholders’ representatives or spokespersons, including employees as well as independent experts, with the overall aim of providing advice on the content and implementation of the company’s sustainability strategy; considers that these advisory committees could be chaired by non-executive directors and should have the right to request, if approved by a large majority, an independent audit should reasonable concerns be raised over the proper implementation of the sustainability strategy;
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 (2020). “Changes between A-9-2020-0240 and TA-9-2020-0372”. Text, 17 December 2020. from A-9-2020-0240, to TA-9-2020-0372. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/A-9-2020-0240/compare/TA-9-2020-0372 (retrieved 25 September 2026). Data: European Parliament Open Data, https://data.europarl.europa.eu/ (CC BY 4.0).
BibTeX
@misc{epw-text-2020-12-17,
author = {{European Parliament}},
title = {{Changes between A-9-2020-0240 and TA-9-2020-0372}},
year = {2020},
date = {2020-12-17},
howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/A-9-2020-0240/compare/TA-9-2020-0372}},
url = {https://news.eu-parl.st-solutions.dev/texts/A-9-2020-0240/compare/TA-9-2020-0372},
urldate = {2026-09-25},
publisher = {EU Parl Watch Research},
note = {Text. from A-9-2020-0240, to TA-9-2020-0372. Data: European Parliament Open Data (CC BY 4.0)}
}