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Text · Comparison of two versions

Changes from adopted text to adopted text

TA-10-2025-0264 → TA-10-2025-0324

From
TA-10-2025-0264 Adopted text of 13 Nov 2025
To
TA-10-2025-0324 Adopted text of 16 Dec 2025
Changes
Not comparable
Paragraphs
+16 added · −288 removed · 1 changed
More facts (2)
Title (from)
Certain corporate sustainability reporting and due diligence requirements
Title (to)
Certain corporate sustainability reporting and due diligence requirements

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 5 of 6: Paragraphs 241–300

RemovedAmendments 246 and 306

RemovedArticle 4 – paragraph 1 – point 5

RemovedDirective (EU) 2024/1760

RemovedArticle 10 – paragraph 6 – subparagraph 1 – introductory part

RemovedAmendment: 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:

RemovedDirective (EU) 2024/1760

RemovedArticle 4 – paragraph 1 – point 5, Article 10 – paragraph 6 – subparagraph 1 – point c: (c) use or increase its leverage, where possible, through the temporary suspension of the business relationship with respect to the activities concerned.

RemovedDirective (EU) 2024/1760

RemovedArticle 4 – paragraph 1 – point 5, Article 10 – paragraph 6 – subparagraph 2: As long as there is a reasonable expectation that the enhanced prevention action plan will succeed, the mere fact of continuing to engage with the business partner shall not expose the company to penalties pursuant to Article 27 or to liability under Article 29.

RemovedDirective (EU) 2024/1760

RemovedArticle 4 – paragraph 1 – point 5, Article 10 – paragraph 6 – subparagraph 3: Prior to temporarily suspending a business relationship, the company shall assess in consultation with relevant stakeholders, whether no available alternative to that business relationship, that provides a raw material, product or service essential to the company’s production of goods or provision of services, exists and the suspension would cause substantial prejudice to the company or whether the adverse impacts from doing so can be reasonably expected to be manifestly more severe than the adverse impact that could not be prevented or adequately mitigated. Should that be the case, the company shall not be required to suspend the business relationship and shall be in a position to report to the competent supervisory authority about the duly justified reasons for such decision.

RemovedDirective (EU) 2024/1760

RemovedArticle 4 – paragraph 1 – point 5, Article 10 – paragraph 6 – subparagraph 4: Member States shall provide for an option to suspend or terminate the business relationship in contracts governed by their laws, except for contracts where the parties are obliged by law to enter into them.

RemovedAmendments 247 and 307

RemovedArticle 4 – paragraph 1 – point 6

RemovedDirective (EU) 2024/1760

RemovedArticle 11 – paragraph 7 – subparagraph 1 – introductory part

RemovedAmendment: ‘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:

RemovedDirective (EU) 2024/1760

RemovedArticle 4 – paragraph 1 – point 6, Article 11 – paragraph 7 – subparagraph 1 – point b: (b) where the law governing its relation with the business partner concerned so entitles it, adopt and implement an enhanced corrective action plan for the specific adverse impact without undue delay, provided that there is a reasonable expectation that those efforts will succeed, and

RemovedDirective (EU) 2024/1760

RemovedArticle 4 – paragraph 1 – point 6, Article 11 – paragraph 7 – subparagraph 1 – point c: (c) use or increase its leverage, where possible, through the temporary suspension of the business relationship with respect to the activities concerned.

RemovedDirective (EU) 2024/1760

RemovedArticle 4 – paragraph 1 – point 6, Article 11 – paragraph 7 – subparagraph 2: As long as there is a reasonable expectation that the enhanced corrective action plan will succeed, the mere fact of continuing to engage with the business partner shall not expose the company to penalties pursuant to Article 27 or to liability pursuant to Article 29.

RemovedDirective (EU) 2024/1760

RemovedArticle 4 – paragraph 1 – point 6, Article 11 – paragraph 7 – subparagraph 3: Prior to temporarily suspending a business relationship, the company shall assess, in consultation with relevant stakeholders, whether no available alternative to that business relationship, that provides a raw material, product or service essential to the company’s production of goods or provision of services, exists and the suspension would cause substantial prejudice to the company, or whether the adverse impacts from doing so can be reasonably expected to be manifestly more severe than the adverse impact that could not be brought to an end or the extent of which could not be adequately minimised. Should that be the case, the company shall not be required to suspend the business relationship and shall be in a position to report to the competent supervisory authority about the duly justified reasons for such decision.

RemovedDirective (EU) 2024/1760

RemovedArticle 4 – paragraph 1 – point 6, Article 11 – paragraph 7 – subparagraph 4: Member States shall provide for an option to suspend or terminate the business relationship in contracts governed by their laws, except for contracts where the parties are obliged by law to enter into them.

RemovedDirective (EU) 2024/1760

RemovedArticle 4 – paragraph 1 – point 6, Article 11 – paragraph 7 – subparagraph 6: Where the company decides not to suspend the business relationship pursuant to this Article, it shall monitor the actual adverse impact and periodically assess its decision and whether further appropriate measures are available.’;

RemovedDirective (EU) 2024/1760

RemovedArticle 4 – paragraph 1 – point 8, Article 15 – second sentence: ‘Such assessments shall be based, where appropriate, on qualitative and quantitative indicators and be carried out without undue delay after a significant change occurs, but at least every 4 years and whenever there are reasonable grounds to believe that the measures are no longer adequate or effective or that new risks of the occurrence of those adverse impacts may arise.’;

RemovedAmendments 248 and 310

RemovedArticle 4 – paragraph 1 – point 8 a (new)

RemovedDirective (EU) 2024/1760

RemovedArticle 19 – paragraph 2 – point b

RemovedAmendment: (8a) in Article 19(2), point (b) is deleted;

RemovedDirective (EU) 2024/1760

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.’;

RemovedAmendments 311 and 398

RemovedArticle 4 – paragraph 1 – point 10 – introductory part

RemovedDirective (EU) 2024/1760

RemovedArticle 22

RemovedAmendment: (10) Article 22 is deleted;

RemovedAmendments 251 and 313

RemovedArticle 4 – paragraph 1 – point 10 a (new)

RemovedDirective (EU) 2024/1760

RemovedArticle 24 – paragraph 1

RemovedAmendment: (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.’;

RemovedAmendments 252 and 314

RemovedArticle 4 – paragraph 1 – point 10 b (new)

RemovedDirective (EU) 2024/1760

RemovedArticle 25 – paragraph 1

RemovedAmendment: (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.’;

RemovedDirective (EU) 2024/1760

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

RemovedDirective (EU) 2024/1760

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

RemovedAmendments 253 and 315

RemovedArticle 4 – paragraph 1 – point 11

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 (2025). “Changes between TA-10-2025-0264 and TA-10-2025-0324”. Text, 16 December 2025. from TA-10-2025-0264, to TA-10-2025-0324. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/TA-10-2025-0264/compare/TA-10-2025-0324?all=1&part=5 (retrieved 29 September 2026). Data: European Parliament Open Data, https://data.europarl.europa.eu/ (CC BY 4.0).
BibTeX
@misc{epw-text-2025-12-16,
  author = {{European Parliament}},
  title = {{Changes between TA-10-2025-0264 and TA-10-2025-0324}},
  year = {2025},
  date = {2025-12-16},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/TA-10-2025-0264/compare/TA-10-2025-0324?all=1&part=5}},
  url = {https://news.eu-parl.st-solutions.dev/texts/TA-10-2025-0264/compare/TA-10-2025-0324?all=1&part=5},
  urldate = {2026-09-29},
  publisher = {EU Parl Watch Research},
  note = {Text. from TA-10-2025-0264, to TA-10-2025-0324. Data: European Parliament Open Data (CC BY 4.0)}
}