Changes from report parliamentary committee draft to plenary report

RemovedDirective (EU)2024/1760

RemovedArticle 4 – paragraph 1 – point 10, Article 22 – paragraph 1 – subparagraph 1: deleted / (deleted)

Directive (EU) 2024/1760

Change 63

RemovedArticle 4 – paragraph 1 – point 10 a (new), Article 24 – paragraph 1: (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.’;

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.’;

Directive (EU) 2024/1760

Change 64

RemovedArticle 4 – paragraph 1 – point 10 b (new), Article 25 – paragraph 1: (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.’;

AddedArticle 4 – paragraph 1 – point 10 – introductory part, Article 22: (10) Article 22 is amended as follows:

Directive (EU) 2024/1760

Change 65

RemovedArticle 4 – paragraph 1 – point 10 c (new), Article 27 – paragraph 2 – point d: (10c) in Article 27(2), point (d) is deleted;

AddedArticle 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.’;

Directive (EU) 2024/1760

Change 66

RemovedArticle 4 – paragraph 1 – point 13 a (new), Article 36 – paragraph 2 – point e: (13a) in Article 36(2), point (e) is deleted.

AddedArticle 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.’;

RemovedArticle 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 and information relating to all reporting requirements imposed on companies in Union law, 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. / 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, including the use of trustworthy artificial intelligence in accordance with Regulation (EU) 2024/1689.

AddedDirective (EU) 2024/1760

AddedArticle 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)

AddedDirective (EU) 2024/1760

AddedArticle 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.’;

AddedDirective (EU) 2024/1760

AddedArticle 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.’;

AddedDirective (EU) 2024/1760

AddedArticle 4 – paragraph 1 – point 11 – introductory part, Article 27 – paragraph 2: (11) Article 27 is amended as follows:

AddedDirective (EU) 2024/1760

AddedArticle 4 – paragraph 1 – point 11 – point a (new), Article 27 – paragraph 2 – point d: (a) in paragraph 2, point (d) is deleted;

AddedDirective (EU) 2024/1760

AddedArticle 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.’;

AddedDirective (EU) 2024/1760

AddedArticle 4 – paragraph 1 – point 13 – introductory part, Article 36: (13) Article 36 is amended as follows:

AddedDirective (EU) 2024/1760

AddedArticle 4 – paragraph 1 – point 13 – point a (new), Article 36 – paragraph 1: (a) paragraph 1 is deleted

AddedDirective (EU) 2024/1760

AddedArticle 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 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.