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Text · Comparison of two versions

Changes from plenary report to adopted text

A-9-2023-0417 → TA-9-2024-0347

From
A-9-2023-0417 Plenary report of 8 Dec 2023
To
TA-9-2024-0347 Adopted text of 24 Apr 2024
Changes
Not comparable
Paragraphs
+8 added · −675 removed · 2 changed
More facts (2)
Title (from)
on the proposal for a regulation of the European Parliament and of the Council on the transparency and integrity of Environmental, Social and Governance (ESG) rating activities
Title (to)
Transparency and integrity of Environmental, Social and Governance (ESG) rating activities

These two texts have too little in common to be compared paragraph by paragraph (under 15 % of their paragraphs match): they are different documents rather than versions of one — for example a group’s motion and the joint text that was adopted.

Every difference

The full paragraph comparison, packaging included; long runs of unchanged paragraphs are folded. One part of the text per page.

Part 12 of 13: Paragraphs 661–679

Removed(5) any potential shortcomings of methodologies,

Removed(6) policies for the revision of methodologies,

Removed(6a) any changes to rating methodologies, models, key rating assumptions or data sources (including estimates), reasons for these changes and their implications on ratings,

Removed(7) last date of the revision,

Removed(7a) timing of data used for evaluation,

Removed(7b) any errors in its ESG rating methodologies or in their application, including the measures taken once errors have been identified,

Removed(7c) where the ESG rating includes KPIs covering the E factor, the extent to which the ESG rating is correlated with the percentage of taxonomy-alignment under Regulation (EU) 2020/852, together with an explanation of any significant deviations therefrom.

Removed(b) a more granular overview of data processes, including:

Removed(1) more detailed explanation of data sources used – including whether public or non-public, mentioning whether derived from the sustainability reporting standards developed pursuant to Article 29b of Directive 2013/34/EU /Taxonomy/SFDR],

Removed(2) where applicable the use of proxies or industry average and explanation of the underlying methodology,

Removed(3) the policies for updating data and revising historical data, date of last updates of data,

Removed(4) data quality controls,

Removed(5) any steps taken to address limitations in data sources, where applicable,

Removed(5a) whether the data used has been subject to an assurance review;

Removed(c) ▐information about engagement with rated entities including whether on-site reviews or inspections have been performed by the ESG rating provider and at what frequency;

Removed(ca) a statement on the limitations of the ratings, including information about engagement with the various stakeholders of a rated entity and how contradictory, incomplete or subjective information is handled;

Removed(d) where applicable, an explanation of any AI methodology used in the data collection or rating process;

Removed(e) in case of a major new information on a rated entity that has the possibility to affect the result of an ESG rating, ESG rating providers shall inform how they have taken that information into account and whether they have amended the corresponding ESG rating.

RemovedThe information referred to in Part 2 of this Annex shall be specific to each ESG rating distributed.

Sources & citation

Where the facts on this page come from, and how to cite it.

Data source
Licensed CC BY 4.0.
Retrieved
29 September 2026

Cite as

European Parliament (2024). “Changes between A-9-2023-0417 and TA-9-2024-0347”. Text, 24 April 2024. from A-9-2023-0417, to TA-9-2024-0347. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/A-9-2023-0417/compare/TA-9-2024-0347?all=1&part=12 (retrieved 29 September 2026). Data: European Parliament Open Data, https://data.europarl.europa.eu/ (CC BY 4.0).
BibTeX
@misc{epw-text-2024-04-24,
  author = {{European Parliament}},
  title = {{Changes between A-9-2023-0417 and TA-9-2024-0347}},
  year = {2024},
  date = {2024-04-24},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/A-9-2023-0417/compare/TA-9-2024-0347?all=1&part=12}},
  url = {https://news.eu-parl.st-solutions.dev/texts/A-9-2023-0417/compare/TA-9-2024-0347?all=1&part=12},
  urldate = {2026-09-29},
  publisher = {EU Parl Watch Research},
  note = {Text. from A-9-2023-0417, to TA-9-2024-0347. Data: European Parliament Open Data (CC BY 4.0)}
}