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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 6 of 6: Paragraphs 301–309

RemovedDirective (EU) 2024/1760

RemovedArticle 27 – paragraph 4

RemovedAmendment: 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.

RemovedAmendments 116, 117, 254, 316cp1 and 316cp2

RemovedArticle 4 – paragraph 1 – point 13

RemovedDirective (EU) 2024/1760

RemovedArticle 36

RemovedAmendment: (13) Article 36 is amended as follows: / (a) paragraph 1 is deleted / (b) in paragraph 2, point (e) is deleted.

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, 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.

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=6 (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=6}},
  url = {https://news.eu-parl.st-solutions.dev/texts/TA-10-2025-0264/compare/TA-10-2025-0324?all=1&part=6},
  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)}
}