Änderung der Richtlinien 2006/43/EG, 2013/34/EU, (EU) 2022/2464 und (EU) 2024/1760 im Hinblick auf bestimmte Anforderungen an die Nachhaltigkeitsberichterstattung und die Sorgfaltspflichten von Unternehmen

Wortlaut wie vom EP veröffentlicht, auf Englisch.

1. Änderungsantrag 138 · Änderungsanträge zu der Richtlinie 2013/34/EUAngenommen

   Article 2 – paragraph 1 – point 5

   Eingereicht von Manon Aubry, Arash Saeidi, Mario Furore · The Left

   Entfernt: (5) [...] Hinzugefügt: deleted

2. Änderungsantrag 165 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

   Article 4 – paragraph 1 – point 1

   Eingereicht von Manon Aubry, Arash Saeidi, Mario Furore · The Left

   Entfernt: (1) in Article 1(1), point (c) is replaced by the following: ‘‘(c) the obligation for companies to adopt a transition plan for climate change mitigation, including implementing actions which aim to ensure, through best efforts, compatibility of the business model and of the strategy of the company with the transition to a sustainable economy and with the limiting of global warming to 1,5 oC in line with the Paris Agreement.;’ Hinzugefügt: deleted

3. Änderungsantrag 167 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

   Article 4 – paragraph 1 – point 2

   Eingereicht von Manon Aubry, Arash Saeidi, Mario Furore · The Left

   Entfernt: (2) in Article 3(1), point (n) is replaced by the following: ‘(n) ‘stakeholders’ means the company’s employees, the employees of its subsidiaries and of its business partners, and their trade unions and workers’ representatives, and individuals or communities whose rights or interests are or could be directly affected by the products, services and operations of the company, its subsidiaries and its business partners and the legitimate representatives of those individuals or communities;;’ Hinzugefügt: deleted

4. Änderungsantrag 169 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

   Article 4 – paragraph 1 – point 3

   Eingereicht von Manon Aubry, Arash Saeidi, Mario Furore · The Left

   Entfernt: (3) Article 4 is replaced by the following: ‘Article 4 Level of harmonisation 1. Without prejudice to Article 1(2) and (3), Member States shall not introduce, in their national law, provisions within the field covered by this Directive laying down human rights and environmental due diligence obligations diverging from those laid down in Articles 6 and 8, Article 10(1) to (5), Article 11(1) to (6) and Article 14. 2. Notwithstanding paragraph 1, this Directive shall not preclude Member States from introducing, in their national law, more stringent provisions diverging from those laid down in provisions other than Articles 6 and, 8, Article 10(1) to (5), Article 11(1) to (6) and Article 14, or provisions that are more specific in terms of the objective or the field covered, including by regulating specific products, services or situations, in order to achieve a different level of protection of human, employment and social rights, the environment or the climate.;’ Hinzugefügt: deleted

5. Änderungsantrag 173 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

   Article 4 – paragraph 1 – point 4 – point b a (new)

   Eingereicht von Manon Aubry, Arash Saeidi, Mario Furore · The Left

   Hinzugefügt: (b a) the following paragraph is inserted: ‘3a. For the purposes of paragraph 2a, first subparagraph, plausible information shall mean any of the following: (a) any single piece of explicit documentary proof of adverse impacts, in written, video, audio or physical format; (b) any report of adverse impacts that is raised by the police forces, the judiciary or national authorities of a Member State or a third country; (c) any report of adverse impacts that is raised by a non-governmental organisation, trade union, community group or other entity, where the entity has been in existence for at least 12 months and can demonstrate how its activities promote environmental protection or human rights.’;

6. Änderungsantrag 174 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

   Article 4 – paragraph 1 – point 4 – point c

   Eingereicht von Manon Aubry, Arash Saeidi, Mario Furore · The Left

   4. Entfernt: Where information necessary for the in-depth assessment provided for in paragraph 2, point (b), and in paragraph 2a can be obtained from different business partners, the company shall prioritise requesting such information, where reasonable, directly from the business partner or partners where the adverse impacts are most likely to occur.; Hinzugefügt: deleted

7. Änderungsantrag 175 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

   Article 4 – paragraph 1 – point 4 – point d

   Eingereicht von Manon Aubry, Arash Saeidi, Mario Furore · The Left

   Entfernt: (d) the following paragraph 5 is added: ‘5. Member States shall ensure that, for the mapping provided for in paragraph 2, point (a), companies do not seek to obtain information from direct business partners with fewer than 500 employees that exceeds the information specified in the standards for voluntary use referred to in Article 29a of Directive 2013/34/EU. By way of derogation to the first sub-paragraph, where additional information is necessary for the mapping provided for in paragraph 2, point (a), in light of indications of likely adverse impacts or because the standards do not cover relevant impacts, and where such additional information cannot reasonably be obtained by other means, the company may seek such information from that business partner.;’ Hinzugefügt: deleted

8. Änderungsantrag 176 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

   Article 4 – paragraph 1 – point 5

   Eingereicht von Manon Aubry, Arash Saeidi, Mario Furore · The Left

   Entfernt: (5) in Article 10, paragraph 6 is replaced by the following: ‘6. 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 shall, as a last resort: (a) refrain from entering into new, or extending existing, relations with a business partner in connection with which, or in the chain of activities of which, the impact has arisen, (b) where the law governing its relation with the business partner concerned so entitles it, adopt and implement an enhanced prevention action plan for the specific adverse impact without undue delay, provided that there is a reasonable expectation that those efforts will succeed, and (c) use or increase its leverage through the suspension of the business relationship with respect to the activities concerned. 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 trigger the company’s liability. Prior to suspending a business relationship, the company shall assess 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. Member States shall provide for an option to suspend the business relationship in contracts governed by their laws in accordance with the first subparagraph, except for contracts where the parties are obliged by law to enter into them. Where the company decides to suspend the business relationship, it shall take steps to prevent, mitigate or bring to an end the impacts of the suspension, shall provide reasonable notice to the business partner concerned and shall keep that decision under review. Where the company decides not to suspend the business relationship pursuant to this Article, it shall monitor the potential adverse impact and periodically assess its decision and whether further appropriate measures are available.;’ Hinzugefügt: deleted

9. Änderungsantrag 177 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

   Article 4 – paragraph 1 – point 5

   Eingereicht von Manon Aubry, Arash Saeidi, Mario Furore · The Left

   Entfernt: 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 shall, as a last resort: Hinzugefügt: deleted

10. Änderungsantrag 180 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

    Article 4 – paragraph 1 – point 5

    Eingereicht von Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Entfernt: 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 trigger the company’s liability. Hinzugefügt: deleted

11. Änderungsantrag 181 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

    Article 4 – paragraph 1 – point 5

    Eingereicht von Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Entfernt: Prior to suspending a business relationship, the company shall assess 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. Hinzugefügt: deleted

12. Änderungsantrag 182 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

    Article 4 – paragraph 1 – point 5

    Eingereicht von Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Entfernt: Member States shall provide for an option to suspend the business relationship in contracts governed by their laws in accordance with the first subparagraph, except for contracts where the parties are obliged by law to enter into them. Hinzugefügt: deleted

13. Änderungsantrag 183 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

    Article 4 – paragraph 1 – point 5

    Eingereicht von Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Entfernt: Where the company decides to suspend the business relationship, it shall take steps to prevent, mitigate or bring to an end the impacts of the suspension, shall provide reasonable notice to the business partner concerned and shall keep that decision under review. Hinzugefügt: deleted

14. Änderungsantrag 184 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

    Article 4 – paragraph 1 – point 5

    Eingereicht von Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Entfernt: Where the company decides not to suspend the business relationship pursuant to this Article, it shall monitor the potential adverse impact and periodically assess its decision and whether further appropriate measures are available.; Hinzugefügt: deleted

15. Änderungsantrag 185 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

    Article 4 – paragraph 1 – point 6

    Eingereicht von Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Entfernt: As regards actual adverse impacts as referred to in paragraph 1 that could not be prevented or adequately mitigated by the measures set out in paragraphs 3, 5 and 6, the company shall, as a last resort: Hinzugefügt: deleted

16. Änderungsantrag 186 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

    Article 4 – paragraph 1 – point 6

    Eingereicht von Manon Aubry, Arash Saeidi, Mario Furore · The Left

    (a) Entfernt: refrain from entering into new, or extending existing, relations with a business partner in connection with which, or in the chain of activities of which, the impact has arisen, Hinzugefügt: deleted

17. Änderungsantrag 187 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

    Article 4 – paragraph 1 – point 6

    Eingereicht von Manon Aubry, Arash Saeidi, Mario Furore · The Left

    (b) Entfernt: where the law governing its relation with the business partner concerned so entitles it, adopt and implement an enhanced prevention action plan for the specific adverse impact without undue delay, provided that there is a reasonable expectation that those efforts will succeed, and Hinzugefügt: deleted

18. Änderungsantrag 188 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

    Article 4 – paragraph 1 – point 6

    Eingereicht von Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Entfernt: (c) use or increase its leverage through the suspension of the business relationship with respect to the activities concerned. Hinzugefügt: deleted

19. Änderungsantrag 189 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

    Article 4 – paragraph 1 – point 6

    Eingereicht von Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Entfernt: 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 trigger the company’s liability. Hinzugefügt: deleted

20. Änderungsantrag 190 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

    Article 4 – paragraph 1 – point 6

    Eingereicht von Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Entfernt: Prior to suspending a business relationship, the company shall assess 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. Hinzugefügt: deleted

21. Änderungsantrag 191 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

    Article 4 – paragraph 1 – point 6

    Eingereicht von Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Entfernt: Member States shall provide for an option to suspend the business relationship in contracts governed by their laws in accordance with the first subparagraph, except for contracts where the parties are obliged by law to enter into them. Hinzugefügt: deleted

22. Änderungsantrag 192 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

    Article 4 – paragraph 1 – point 6

    Eingereicht von Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Entfernt: Where the company decides to suspend the business relationship, it shall take steps to prevent, mitigate or bring to an end the impacts of the suspension, shall provide reasonable notice to the business partner concerned and shall keep that decision under review. Hinzugefügt: deleted

23. Änderungsantrag 193 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

    Article 4 – paragraph 1 – point 6

    Eingereicht von Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Entfernt: Where the company decides not to suspend the business relationship pursuant to this Article, it shall monitor the potential adverse impact and periodically assess its decision and whether further appropriate measures are available.; Hinzugefügt: deleted

24. Änderungsantrag 194 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

    Article 4 – paragraph 1 – point 7 – point a

    Eingereicht von Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Entfernt: (a) the introductory wording is replaced by the following: ‘Consultation of relevant stakeholders shall take place at the following stages of the due diligence process:;’ Hinzugefügt: deleted

25. Änderungsantrag 196 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

    Article 4 – paragraph 1 – point 7 – point b

    Eingereicht von Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Entfernt: (b) points (c) and (e) are deleted; Hinzugefügt: deleted

26. Änderungsantrag 199 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

    Article 4 – paragraph 1 – point 8

    Eingereicht von Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Entfernt: (8) in Article 15, the second sentence is replaced by the following: ‘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 5 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.;’ Hinzugefügt: deleted

27. Änderungsantrag 201 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

    Article 4 – paragraph 1 – point 9

    Eingereicht von Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Entfernt: (9) in Article 19, paragraph 3 is replaced by the following: ‘3. The guidelines referred to in paragraph 2, point (a), shall be made available by 26 July 2026, those referred to in paragraph 2, points (d) and (e), by 26 January 2027, and those referred to in paragraph 2, points (b), (f) and (g), by 26 July 2027.;’ Hinzugefügt: deleted

28. Änderungsantrag 205 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

    Article 4 – paragraph 1 – point 11

    Eingereicht von Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Entfernt: (11) in Article 27, paragraph 4 is replaced by the following: ‘4. The Commission, in collaboration with Member States, shall issue guidance to assist supervisory authorities in determining the level of penalties in accordance with this Article. Member States shall not set a maximum limit of pecuniary penalties in their national law transposing this Directive that would prevent supervisory authorities from imposing penalties in accordance with the principles and factors set out in paragraphs 1 and 2.;’ Hinzugefügt: deleted

29. Änderungsantrag 207 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

    Article 4 – paragraph 1 – point 12

    Eingereicht von Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Entfernt: (12) Article 29 is amended as follows: (a) paragraph 1 is deleted; (b) paragraph 2 is replaced by the following: ‘2. Where a company is held liable pursuant to national law for damage caused to a natural or legal person by a failure to comply with the due diligence requirements under this Directive, Member States shall ensure that those persons have a right to full compensation. Full compensation shall not lead to overcompensation, whether by means of punitive, multiple or other types of damages.;’ (d) paragraph 4 is replaced by the following: ‘4. Companies that have participated in industry or multi-stakeholder initiatives, or used independent third-party verification or contractual clauses to support the implementation of due diligence obligations may nevertheless be held liable in accordance with national law.;’ ‘The civil liability of a company for damages as referred to in this Article shall be without prejudice to the civil liability of its subsidiaries or of any direct and indirect business partners in the chain of activities of the company.;’ Hinzugefügt: deleted

30. Änderungsantrag 208 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

    Article 4 – paragraph 1 – point 12 – point a

    Eingereicht von Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Entfernt: (a) paragraph 1 is deleted; Hinzugefügt: deleted

31. Änderungsantrag 210 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

    Article 4 – paragraph 1 – point 12 – point b

    Eingereicht von Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Entfernt: (b) paragraph 2 is replaced by the following: ‘2. Where a company is held liable pursuant to national law for damage caused to a natural or legal person by a failure to comply with the due diligence requirements under this Directive, Member States shall ensure that those persons have a right to full compensation. Full compensation shall not lead to overcompensation, whether by means of punitive, multiple or other types of damages.;’ Hinzugefügt: deleted

32. Änderungsantrag 212 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

    Article 4 – paragraph 1 – point 12 – point c

    Eingereicht von Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Entfernt: (c) in paragraph 3, point (d) is deleted; Hinzugefügt: deleted

33. Änderungsantrag 215 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

    Article 4 – paragraph 1 – point 12 – point e

    Eingereicht von Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Entfernt: (e) in paragraph 5, the first subparagraph is replaced by the following: ‘The civil liability of a company for damages as referred to in this Article shall be without prejudice to the civil liability of its subsidiaries or of any direct and indirect business partners in the chain of activities of the company.;’ Hinzugefügt: deleted

34. Änderungsantrag 217 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

    Article 4 – paragraph 1 – point 12 – point f

    Eingereicht von Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Entfernt: (f) paragraph 7 is deleted; Hinzugefügt: deleted

35. Änderungsantrag 219 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

    Article 4 – paragraph 1 – point 13

    Eingereicht von Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Entfernt: (13) in Article 36, paragraph 1 is deleted. Hinzugefügt: deleted

36. Änderungsantrag 221 · Änderungsanträge zu den ErwägungenAngenommen

    Recital 5

    Eingereicht von Jörgen Warborn · PPE

    … and publish a sustainability statement at individual level should be reduced to Entfernt: large undertakings with an average of more than Entfernt: 1000 employees Hinzugefügt: 1 750 employees and a net turnover of EUR 450 000 000 during the financial year. Entfernt: Considering that for an undertaking to be large it has to exceed two out of the three criteria in Article 3(4) of Directive 2013/34/EU, this means that to be subject toto the reporting requirements an undertakings must have an average of more than 1000 employees during the financial year and either a net turnover above EUR 50 million or a balance sheet total above EUR 25 million. Hinzugefügt: It should be possible to exempt ultimate parent undertakings which are financial holding undertakings not involved in management activities from complying with reporting obligations.

37. Änderungsantrag 222 · Änderungsanträge zu den ErwägungenAngenommen

    Recital 7

    Eingereicht von Jörgen Warborn · PPE

    … Considering that the scope of individual sustainability reporting should be reduced to Entfernt: large undertakings with an average of more than Entfernt: 1000 employees Hinzugefügt: 1 750 employees and a net turnover of EUR 450 000 000 during the financial year, that reduction in scope should also apply to …

38. Änderungsantrag 224 · Änderungsanträge zu den ErwägungenAngenommen

    Recital 12

    Eingereicht von Jörgen Warborn · PPE

    … the scope of that obligation should be reduced to parent undertakings of Entfernt: large groups with an average of more than Entfernt: 1000 employees, Hinzugefügt: 1 750 employees and a net turnover of EUR 450 000 000, on a consolidated basis, during the financial year.

39. Änderungsantrag 231 · Änderungsanträge zu der Richtlinie 2013/34/EUAngenommen

    Article 2 – paragraph 1 – point 1 a (new)

    Eingereicht von Jörgen Warborn · PPE

    Hinzugefügt: (1 a) in Article 19(1), the fourth subparagraph is replaced by the following: ‘Undertakings which, on their balance sheet dates, exceed the average number of 1 750 employees and a net turnover of EUR 450 000 000 during the financial year shall report information on the key intangible resources and explain how the business model of the undertaking fundamentally depends on such resources and how such resources are a source of value creation for the undertaking.’ ;

40. Änderungsantrag 232 · Änderungsanträge zu der Richtlinie 2013/34/EUAngenommen

    Article 2 – paragraph 1 – point 2 – point a

    Eingereicht von Jörgen Warborn · PPE

    Entfernt: Large undertakings Hinzugefügt: Undertakings which, on their balance sheet dates, exceed the average number of Entfernt: 1000 employees Hinzugefügt: 1 750 employees and a net turnover of EUR 450 000 000 during the financial year shall include in their management report information necessary … necessary to understand how sustainability matters affect the undertaking’s development, performance and Entfernt: position.; Hinzugefügt: position.

41. Änderungsantrag 238 · Änderungsanträge zu der Richtlinie (EU) 2022/2464Angenommen

    Article 3 – paragraph 1 – point 1 – point b – point i

    Eingereicht von Jörgen Warborn · PPE

    (i) to Entfernt: large undertakings which, on their balance sheet dates, exceed the average number of Entfernt: 1000 employees Hinzugefügt: 1 750 employees and a net turnover of EUR 450 000 000 during the financial Entfernt: year;; Hinzugefügt: year;’;

42. Änderungsantrag 247 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Angenommen

    Article 4 – paragraph 1 – point 6

    Eingereicht von Jörgen Warborn · PPE

    Hinzugefügt: ‘7. As regards actual adverse impacts as referred to in paragraph 1 that could not be Entfernt: prevented or adequately mitigated Hinzugefügt: 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 Entfernt: shall, Hinzugefügt: can, as a last resort:

43. Änderungsantrag 251 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Angenommen

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

    Eingereicht von Jörgen Warborn · PPE

    Hinzugefügt: (10 a) 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.’;

44. Änderungsantrag 259 · Änderungsanträge zu den ErwägungenAbgelehnt

    Recital 18

    Eingereicht von Mary Khan · ESN

    … requirements should be reduced to include only large undertakings with more than Entfernt: 1000 employees Hinzugefügt: 5000 employees and a net turnover of EUR 1 000 000 000 on average during the financial year, and that the scope of the …

45. Änderungsantrag 260 · Änderungsanträge zu den ErwägungenAbgelehnt

    Recital 19

    Eingereicht von Mary Khan · ESN

    … requirements should be reduced to include only large undertakings with more than Entfernt: 1000 employees Hinzugefügt: 5000 employees and a net turnover of EUR 1 000 000 000 on average during the financial year, and that the scope of the …

46. Änderungsantrag 261 · Änderungsanträge zu der Richtlinie (EU) 2022/2464Abgelehnt

    Article 3 – paragraph 1 – point 1 – point b – point i

    Eingereicht von Mary Khan · ESN

    … undertakings which, on their balance sheet dates, exceed the average number of Entfernt: 1000 employees Hinzugefügt: 5000 employees and a net turnover of EUR 1 000 000 000 during the financial Entfernt: year;; Hinzugefügt: year;

47. Änderungsantrag 262 · Änderungsanträge zu der Richtlinie (EU) 2022/2464Abgelehnt

    Article 3 – paragraph 1 – point 1 – point b – point ii

    Eingereicht von Mary Khan · ESN

    … group which, on their balance sheet dates, exceed the average number of Entfernt: 1000 employees, Hinzugefügt: 5000 employees, and a net turnover of EUR 1 000 000 000, on a consolidated basis, during the financial Entfernt: year;; Hinzugefügt: year;

48. Änderungsantrag 263 · Änderungsanträge zu der Richtlinie (EU) 2022/2464Abgelehnt

    Article 3 – paragraph 1 – point 2 – point b – point i

    Eingereicht von Mary Khan · ESN

    … 2013/34/EU which, on their balance sheet dates, exceed the average number of Entfernt: 1000 employees Hinzugefügt: 5000 employees and a net turnover of EUR 1 000 000 000 during the financial year;;

49. Änderungsantrag 264 · Änderungsanträge zu der Richtlinie (EU) 2022/2464Abgelehnt

    Article 3 – paragraph 1 – point 2 – point b – point ii

    Eingereicht von Mary Khan · ESN

    … group which, on its balance sheet dates, exceed the average number of Entfernt: 1000 employees , Hinzugefügt: 5000 employees, and a net turnover of EUR 1 000 000 000, on a consolidated basis, during the financial Entfernt: year;; Hinzugefügt: year;

50. Änderungsantrag 265 · Änderungsanträge zu den ErwägungenAbgelehnt

    Recital 28

    Eingereicht von René Repasi, Lara Wolters, Raphaël Glucksmann · S&D

    (28) Entfernt: To limit possible litigation risks linked to the harmonised civil liability regime of Directive (EU) 2024/1760, the specific, Union-wide liability regime currently provided for in Article 29(1) of that Directive should be removed. At the same time, as Hinzugefügt: Respect for the provisions set out in Directive 2024/1760 is crucial for safeguarding the Union's political, social and economic interests, as well as the attainment of its sustainability objectives. Accordingly, rules governing the civil liability arising from infringements of those provisions are necessary. As a matter of both international and Union law, Member States should be … effectiveness and equivalence, while balancing this through safeguards should prevent against overcompensation. Entfernt: In view of the different rules and traditions that exist at national level when it comes to allowing representative actions, the specific requirement in that regard in Directive (EU) 2024/1760 should be deleted. Such deletion is without prejudice to any provision of the applicable national law allowing a trade union, non-governmental human rights or environmental organisation, other non-governmental organisation or a national human rights institution to bring actions to enforce the rights of the alleged injured party, or to support such actions brought directly by such party. Furthermore, for the same reason, the requirement for Member States to ensure that the liability rules are of overriding mandatory application in cases where the law applicable to claims to that effect is not the national law of the Member State should be deleted. That deletion does not restrict the possibility for Member States to provide that the Hinzugefügt: The provisions of national law transposing Article 29 of Directive EU 2024/1760 are …

51. Änderungsantrag 270 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

    Article 4 – paragraph 1 – point 2

    Eingereicht von René Repasi · S&D

    … employees, the employees of its subsidiaries and of its business partners, and Entfernt: their trade unions and workers’ representatives, and individuals or communities whose rights or interests are or could be Entfernt: directly affected by the products, services and operations of the company, its subsidiaries …

52. Änderungsantrag 274 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

    Article 4 – paragraph 1 – point 7 – point b

    Eingereicht von René Repasi · S&D

    (b) Entfernt: points (c) and (e) are Hinzugefügt: point (c) is deleted;

53. Änderungsantrag 281 · Änderungsanträge zu den ErwägungenAngenommen

    Recital 9

    Eingereicht von Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    … undertaking’s own operations and about its value chain. It is necessary to Hinzugefügt: provide clarity and reduce the reporting burden for undertakings in the value chain that are … a due diligence process, should therefore not seek to obtain from undertakings Entfernt: established in or outside of the Union in its value chain that have up to 1000 employees Hinzugefügt: with an average of more than 1 750 employees and a net turnover of EUR 450 000 000 on average during the financial year any information that goes beyond the … that are not required to report on their sustainability. The reporting undertaking Entfernt: should, however, Hinzugefügt: should adopt a risk-based approach, prioritising efforts to gather information on high-risk impacts and sustainability issues commonly associated with its sector and be allowed to collect from such undertakings in its value chain any … sustainability information that is commonly shared between undertakings in the sector concerned. Hinzugefügt: Where not all the necessary information regarding their value chain is available, or such information is incomplete or subject to legal limitations, the undertakings should be allowed to explain the efforts made to obtain the necessary information about their value chain, the reasons why that information could not be obtained, and their plans to obtain such information in the future. Undertakings reporting on their value chain in accordance with those limitations should … to obtain from undertakings in their value chain that have up to Entfernt: 1000 employees Hinzugefügt: 1 750 employees and a net turnover of EUR 450 000 000 on average during the financial year any information that goes beyond the … specify, where possible, the structure to be used to present that information. Hinzugefügt: Undertakings within the value chain should be allowed to choose a template for reporting of sustainability information voluntarily, so that undertakings requesting information should not be required to assess or map the size categories of all entities in their value chain.

54. Änderungsantrag 283 · Änderungsanträge zu den ErwägungenAngenommen

    Recital 14

    Eingereicht von Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    … to obtain from undertakings in their value chain that have up to Entfernt: 1000 employees Hinzugefügt: 1 750 employees and a net turnover of EUR 450 000 000 on average during the financial year any information that goes beyond the …

55. Änderungsantrag 284 · Änderungsanträge zu den ErwägungenAngenommen

    Recital 18

    Eingereicht von Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    … of the individual sustainability reporting requirements should be reduced to include only Entfernt: large undertakings with more than Entfernt: 1000 employees Hinzugefügt: 1 750 employees and a net turnover of EUR 450 000 000 on average during the financial year, and that the scope of the …

56. Änderungsantrag 285 · Änderungsanträge zu den ErwägungenAngenommen

    Recital 19

    Eingereicht von Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    … of the individual sustainability reporting requirements should be reduced to include only Entfernt: large undertakings with more than Entfernt: 1000 employees Hinzugefügt: 1 750 employees and a net turnover of EUR 450 000 000 on average during the financial year, and that the scope of the …

57. Änderungsantrag 286 · Änderungsanträge zu den ErwägungenAbgelehnt

    Recital 24

    Eingereicht von Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    … make stakeholder engagement more proportionate, companies should only have to engage with Entfernt: workers, their representatives Hinzugefügt: their employees, the employees of their subsidiaries and of their business partners, the representatives of those employees including trade unions, and individuals and communities whose rights or interests are or could be directly affected by the Hinzugefügt: adverse impacts on human rights and the environment that stem from the products, services and operations of the company, its subsidiaries and its business Entfernt: partners, and that have a link to the specific stage of the due diligence process being carried out. Hinzugefügt: partners. That includes individuals or communities in the neighbourhood of plants operated by …

58. Änderungsantrag 287 · Änderungsanträge zu den ErwägungenAngenommen

    Recital 26

    Eingereicht von Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    (26) Entfernt: To ensure better alignment Hinzugefügt: The provisions of Directive (EU) 2024/1760 Entfernt: with the sustainability reporting regime laid down in Directive (EU) 2022/2464, the requirement to put into effect Hinzugefügt: on the transition plan for climate change Entfernt: mitigation should be replaced by a clarification that the obligation of companies to adopt a transition plan includes outlining implementing actions, planned and taken. The obligation to adopt the plan and its initial and updated design remains subject to administrative supervision. Hinzugefügt: have been deemed to be disproportionate, particularly due to the administrative burden on companies and competent authorities, and could lead to legal uncertainty. It is necessary to repeal those provisions in order to streamline obligations and support a more targeted and efficient implementation of that Directive.

59. Änderungsantrag 289 · Änderungsanträge zu der Richtlinie 2013/34/EUAngenommen

    Article 2 – paragraph 1 – point 1 – point a

    Eingereicht von Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    … the following undertakings regardless of their legal form, provided that those undertakings Entfernt: are large undertakings which, Hinzugefügt: exceed, on their balance sheet dates, Entfernt: exceed the average number of Entfernt: 1000 employees Hinzugefügt: 1 750 employees and a net turnover of EUR 450 000 000 during the financial year:;

60. Änderungsantrag 292 · Änderungsanträge zu der Richtlinie 2013/34/EUAngenommen

    Article 2 – paragraph 1 – point 2 – point b – point i

    Eingereicht von Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    … on their balance sheet dates, do not exceed the average number of Entfernt: 1000 employees Hinzugefügt: 1 750 employees and a net turnover of EUR 450 000 000 during the financial year any information that exceeds the information specified in … on their balance sheet dates, do not exceed the average number of Entfernt: 1000 employees Hinzugefügt: 1 750 employees and a net turnover of EUR 450 000 000 during the financial year any information that exceeds the information specified in …

61. Änderungsantrag 293 · Änderungsanträge zu der Richtlinie 2013/34/EUAngenommen

    Article 2 – paragraph 1 – point 4 – point a

    Eingereicht von Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    … group which, on their balance sheet dates, exceed the average number of Entfernt: 1000 employees, Hinzugefügt: 1 750 employees and a net turnover of EUR 450 000 000 , on a consolidated basis, during the financial year, shall include in the …

62. Änderungsantrag 294 · Änderungsanträge zu der Richtlinie 2013/34/EUAngenommen

    Article 2 – paragraph 1 – point 4 – point b – point i

    Eingereicht von Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    … on their balance sheet dates, do not exceed the average number of Entfernt: 1000 employees Hinzugefügt: 1 750 employees and a net turnover of EUR 450 000 000 during the financial year any information that exceeds the information specified in … on their balance sheet dates, do not exceed the average number of Entfernt: 1000 employees Hinzugefügt: 1 750 employees and a net turnover of EUR 450 000 000 during the financial year any information that exceeds the information specified in …

63. Änderungsantrag 295 · Änderungsanträge zu der Richtlinie 2013/34/EUAngenommen

    Article 2 – paragraph 1 – point 6 – point b – introductory part

    Eingereicht von Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    (b) in paragraph 4, Entfernt: first subparagraph, the last sentence Hinzugefügt: the first subparagraph is replaced by the following:

64. Änderungsantrag 297 · Änderungsanträge zu der Richtlinie 2013/34/EUAngenommen

    Article 2 – paragraph 1 – point 11 – point b

    Eingereicht von Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    … on their balance sheet dates, do not exceed the average number of Entfernt: 1000 employees Hinzugefügt: 1 750 employees and a net turnover of EUR 450 000 000 during the financial year any information that exceeds the information specified in …

65. Änderungsantrag 299 · Änderungsanträge zu der Richtlinie (EU) 2022/2464Angenommen

    Article 3 – paragraph 1 – point 1 – point b – point ii

    Eingereicht von Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    (ii) to parent undertakings of a Entfernt: large group which, on their balance sheet dates, exceed the average number of Entfernt: 1000 employees, Hinzugefügt: 1 750 employees and a net turnover of EUR 450 000 000, on a consolidated basis, during the financial Entfernt: year;; Hinzugefügt: year;

66. Änderungsantrag 300 · Änderungsanträge zu der Richtlinie (EU) 2022/2464Angenommen

    Article 3 – paragraph 1 – point 2 – point b – point i

    Eingereicht von Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    … as defined in Article 2(1), point (d) of Directive 2004/109/EC which are Entfernt: large undertakings within the meaning of Article 3(4) of Directive 2013/34/EU Hinzugefügt: undertakings which, on their balance sheet dates, exceed the average number of Entfernt: 1000 employees Hinzugefügt: 1 750 employees and a net turnover of EUR 450 000 000 during the financial Entfernt: year;; Hinzugefügt: year;

67. Änderungsantrag 301 · Änderungsanträge zu der Richtlinie (EU) 2022/2464Angenommen

    Article 3 – paragraph 1 – point 2 – point b – point ii

    Eingereicht von Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    … 2(1), point (d) of Directive 2004/109/EC which are parent undertakings of a Entfernt: large group which, on its balance sheet dates, exceed the average number of Entfernt: 1000 employees , Hinzugefügt: 1 750 employees and a net turnover of EUR 450 000 000, on a consolidated basis, during the financial Entfernt: year;; Hinzugefügt: year;’;

68. Änderungsantrag 304 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Angenommen

    Article 4 – paragraph 1 – point 1 a (new)

    Eingereicht von Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    Hinzugefügt: (1 a) Article 2 is amended as follows: (a) in paragraph 1, point (a) is replaced by the following: ‘(a) the company had more than 5 000 employees on average and had a net worldwide turnover of more than EUR 1,5 billion in the last financial year for which annual financial statements have been or should have been adopted’; (b) in paragraph 2, point (a) is replaced by the following: ‘(a) the company generated a net turnover of more than EUR 1,5 billion in the Union in the financial year preceding the last financial year;’ (c) in paragraph 3, the first subparagraph is replaced by the following: ‘3. Where the ultimate parent company has as its main activity the holding of shares in operational subsidiaries and does not engage in taking management, operational or financial decisions affecting the group or one or more of its subsidiaries, it may be exempted from carrying out the obligations under this Directive. That exemption is subject to the condition that one of the ultimate parent company’s subsidiaries established in the Union is designated to fulfil the obligations set out in Articles 6 to 16 on behalf of the ultimate parent company, including the obligations of the ultimate parent company with respect to the activities of its subsidiaries. In such a case, the designated subsidiary is given all the necessary means and legal authority to fulfil those obligations in an effective manner, in particular to ensure that the designated subsidiary obtains from the companies of the group the relevant information and documents to fulfil the obligations of the ultimate parent company under this Directive.’;

69. Änderungsantrag 305 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Angenommen

    Article 4 – paragraph 1 – point 3 a (new)

    Eingereicht von Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    Hinzugefügt: (3 a) Article 6 is amended as follows: (a) paragraph 1 is amended as follows: ‘1. Member States shall ensure that parent companies falling under the scope of this Directive are allowed to fulfil the obligations set out in Articles 7 to 11 on behalf of companies which are subsidiaries of those parent companies and fall under the scope of this Directive, if this ensures effective compliance. This is without prejudice to such subsidiaries being subject to the exercise of the supervisory authority’s powers in accordance with Article 25 and to their civil liability in accordance with Article 29.’; (b) paragraph 3 is deleted; (c) the following paragraph is added: ‘3a. When a company covered by this Directive acquires a company that was not in the scope of this Directive, the acquiring company has two years to integrate the processes of the purchased company into its own due diligence policy.';

70. Änderungsantrag 306 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Angenommen

    Article 4 – paragraph 1 – point 5

    Eingereicht von Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    … the measures set out in paragraphs 2, 4 and 5, the company Entfernt: shall, Hinzugefügt: can, as a last resort:

71. Änderungsantrag 308 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

    Article 4 – paragraph 1 – point 9 – introductory part

    Eingereicht von Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    (9) Entfernt: in Article 19, paragraph 3 is replaced by the following: Hinzugefügt: Article 19 is amended as follows:

72. Änderungsantrag 310 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Angenommen

    Article 4 – paragraph 1 – point 9 – point a

    Eingereicht von Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    Hinzugefügt: a) paragraph 2, point (b) is deleted;

73. Änderungsantrag 314 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Angenommen

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

    Eingereicht von Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    Hinzugefügt: (10 b) 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.’;

74. Änderungsantrag 315 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Angenommen

    Article 4 – paragraph 1 – point 11

    Eingereicht von Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    4. The Commission, in collaboration with Member States, shall issue guidance Hinzugefügt: 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. Entfernt: Member States shall not set a maximum limit of pecuniary penalties in their national law transposing this Directive that would prevent supervisory authorities from imposing penalties in accordance with the principles and factors set out in paragraphs 1 and 2.;

75. Änderungsantrag 316 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Angenommen

    Article 4 – paragraph 1 – point 13

    Eingereicht von Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

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

76. Änderungsantrag 316 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Angenommen

    Article 4 – paragraph 1 – point 13

    Eingereicht von Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

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

77. Änderungsantrag 349 · Änderungsanträge zu den ErwägungenAbgelehnt

    Recital 5

    Eingereicht von Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    … and publish a sustainability statement at individual level should be reduced to Entfernt: large undertakings with an average of more than Entfernt: 1000 employees Hinzugefügt: 3000 employees and a net turnover of EUR 900 000 000 during the financial year. Entfernt: Considering that for an undertaking to be large it has to exceed two out of the three criteria in Article 3(4) of Directive 2013/34/EU, this means that to be subject toto the reporting requirements an undertakings must have an average of more than 1000 employees during the financial year and either a net turnover above EUR 50 million or a balance sheet total above EUR 25 million. Hinzugefügt: It should be possible to exempt ultimate parent undertakings which are financial holding undertakings not involved in management activities from complying with reporting obligations.

78. Änderungsantrag 350 · Änderungsanträge zu den ErwägungenAbgelehnt

    Recital 7

    Eingereicht von Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    … Considering that the scope of individual sustainability reporting should be reduced to Entfernt: large undertakings with an average of more than Entfernt: 1000 employees Hinzugefügt: 3000 employees and a net turnover of EUR 900 000 000 during the financial year, that reduction in scope should also apply to …

79. Änderungsantrag 351 · Änderungsanträge zu den ErwägungenAbgelehnt

    Recital 9

    Eingereicht von Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    … a due diligence process, should therefore not seek to obtain from undertakings Entfernt: established in or outside of the Union in its value chain that have up to 1000 employees on average Hinzugefügt: with an average of more than 3000 employees and a net turnover of EUR 900 000 000 during the financial year any information Entfernt: that goes beyond the information specified in the standards for voluntary use by undertakings that are not required to report on their sustainability. The reporting undertaking should, however, be allowed to collect from such undertakings in its value chain any additional sustainability information that is commonly shared between undertakings in the sector concerned. Hinzugefügt: at all. Undertakings reporting on their value chain in accordance with those limitations should … to obtain from undertakings in their value chain that have up to Entfernt: 1000 employees Hinzugefügt: 3000 employees and a net turnover of EUR 900 000 000 on average during the financial year any information Entfernt: that goes beyond the information specified in the standards for voluntary use by undertakings that are not required to report on their sustainability. For that purpose, the Commission should be empowered to adopt a delegated act to provide for sustainability reporting standards for voluntary use by undertakings that are not required to report on their sustainability. Those standards should be proportionate to, and relevant for, the capacities and the characteristics of those undertakings and to the scale and complexity of their activities. Those standards should also specify, where possible, the structure to be used to present that information. Hinzugefügt: at all.

80. Änderungsantrag 352 · Änderungsanträge zu den ErwägungenAbgelehnt

    Recital 14

    Eingereicht von Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    … obtain from small and medium-sized undertakings in their value chain any information Entfernt: that goes beyond the information to be disclosed pursuant to the sustainability reporting standards for small and medium-sized undertakings with securities admitted to trading on an EU regulated market. Hinzugefügt: at all. Considering that small and medium-sized undertakings with securities admitted to trading on … to obtain from undertakings in their value chain that have up to Entfernt: 1000 employees Hinzugefügt: 3000 employees and a net turnover of EUR 900 000 000 on average during the financial year any information Entfernt: that goes beyond the information to be disclosed pursuant to the sustainability reporting standards for voluntary use by undertakings that are not required to report on their sustainability. Hinzugefügt: at all.

81. Änderungsantrag 353 · Änderungsanträge zu der Richtlinie 2013/34/EUAbgelehnt

    Article 2 – paragraph 1 – point 1 – point a

    Eingereicht von Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    Entfernt: The Hinzugefügt: ‘The coordination measures prescribed by Articles 19a, 19b, 29a, 29aa, 29d, 30 and … the following undertakings regardless of their legal form, provided that those undertakings Entfernt: are large undertakings which, Hinzugefügt: exceed, on their balance sheet dates, Entfernt: exceed the average number of Entfernt: 1000 employees Hinzugefügt: 3000 employees and a net turnover of EUR 900 000 000 during the financial Entfernt: year:; Hinzugefügt: year:’;

82. Änderungsantrag 354 · Änderungsanträge zu der Richtlinie 2013/34/EUAbgelehnt

    Article 2 – paragraph 1 – point 1 a (new)

    Eingereicht von Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    Hinzugefügt: (1 a) in Article 19(1), the fourth subparagraph is replaced by the following: ‘Undertakings which, on their balance sheet dates, exceed the average number of 3000 employees and a net turnover of EUR 900 000 000 during the financial year, shall report information on the key intangible resources and explain how the business model of the undertaking fundamentally depends on such resources and how such resources are a source of value creation for the undertaking.’ ;

83. Änderungsantrag 355 · Änderungsanträge zu der Richtlinie 2013/34/EUAbgelehnt

    Article 2 – paragraph 1 – point 2 – point a

    Eingereicht von Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    Entfernt: Large undertakings Hinzugefügt: ‘Undertakings which, on their balance sheet dates, exceed the average number of Entfernt: 1000 employees Hinzugefügt: 3000 employees and a net turnover of EUR 900 000 000 during the financial year shall include in their management report information necessary … necessary to understand how sustainability matters affect the undertaking’s development, performance and Entfernt: position.; Hinzugefügt: position.’;

84. Änderungsantrag 356 · Änderungsanträge zu der Richtlinie 2013/34/EUAbgelehnt

    Article 2 – paragraph 1 – point 2 – point a a (new)

    Eingereicht von Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    Hinzugefügt: (a a) in paragraph 2, point (a)(iii) is deleted;

85. Änderungsantrag 357 · Änderungsanträge zu der Richtlinie 2013/34/EUAbgelehnt

    Article 2 – paragraph 1 – point 2 – point a b (new)

    Eingereicht von Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    Hinzugefügt: (a b) in paragraph 2, point (f) (ii) is replaced by the following: ‘(ii) the principal actual or potential adverse impacts connected with the undertaking’s own operations;’;

86. Änderungsantrag 358 · Änderungsanträge zu der Richtlinie 2013/34/EUAbgelehnt

    Article 2 – paragraph 1 – point 2 – point b

    Eingereicht von Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    Entfernt: (b) paragraph 3 is amended as follows: (i) the first subparagraph is replaced by the following: ‘Where applicable, the information referred to in paragraphs 1 and 2 shall contain information about the undertaking’s own operations and about its value chain, including its products and services, its business relationships and its supply chain. Member States shall ensure that, for the reporting of sustainability information as required by this Directive, undertakings do not seek to obtain from undertakings in their value chain which, on their balance sheet dates, do not exceed the average number of 1000 employees during the financial year any information that exceeds the information specified in the standards for voluntary use referred to in Article 29ca, except for additional sustainability information that is commonly shared between undertakings in the sector concerned. Undertakings that report the necessary value chain information without reporting from undertakings in their value chain which, on their balance sheet dates, do not exceed the average number of 1000 employees during the financial year any information that exceeds the information specified in the standards for voluntary use referred to in Article 29ca, except for additional sustainability information that is commonly shared between undertakings in the sector concerned, shall be deemed to have complied with the obligation to report value chain information set out in this paragraph.;’ (ii) the following subparagraph is added: ‘The first subparagraph is without prejudice to Union requirements on undertakings to conduct a due diligence process.;’ Hinzugefügt: deleted

87. Änderungsantrag 359 · Änderungsanträge zu der Richtlinie 2013/34/EUAbgelehnt

    Article 2 – paragraph 1 – point 2 – point b – point i

    Eingereicht von Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    Hinzugefügt: ‘ Where applicable, the information referred to in paragraphs 1 and 2 shall … on their balance sheet dates, do not exceed the average number of Entfernt: 1000 employees Hinzugefügt: 3000 employees and a net turnover of EUR 900 000 000 during the financial year any information that exceeds the information specified in … sector concerned. Undertakings that report the necessary value chain information without reporting Hinzugefügt: any information from undertakings in their value chain which, on their balance sheet dates, do not exceed Entfernt: the average number of 1000 employees Hinzugefügt: an average of 3 000 employees and a net turnover of EUR 900 000 000 during the financial year Entfernt: any information that exceeds the information specified in the standards for voluntary use referred to in Article 29ca, except for additional sustainability information that is commonly shared between undertakings in the sector concerned, shall be deemed to have complied with the obligation to report value chain information set out in this Entfernt: paragraph.; Hinzugefügt: paragraph ’;

88. Änderungsantrag 361 · Änderungsanträge zu der Richtlinie 2013/34/EUAbgelehnt

    Article 2 – paragraph 1 – point 2 – point b – point ii

    Eingereicht von Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    Entfernt: (ii) the following subparagraph is added: ‘The first subparagraph is without prejudice to Union requirements on undertakings to conduct a due diligence process.;’ Hinzugefügt: deleted

89. Änderungsantrag 362 · Änderungsanträge zu der Richtlinie 2013/34/EUAbgelehnt

    Article 2 – paragraph 1 – point 4 – point a

    Eingereicht von Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    Entfernt: Parent Hinzugefügt: ‘Parent undertakings of a Entfernt: large group which, on their balance sheet dates, exceed the average number of Entfernt: 1000 employees, Hinzugefügt: 3000 employees and a net turnover of EUR 900 000 000, on a consolidated basis, during the financial year, shall include in the … necessary to understand how sustainability matters affect the group’s development, performance and Entfernt: position.; Hinzugefügt: position.’;

90. Änderungsantrag 363 · Änderungsanträge zu der Richtlinie 2013/34/EUAbgelehnt

    Article 2 – paragraph 1 – point 4 – point a a (new)

    Eingereicht von Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    Hinzugefügt: (a a) in paragraph 2, point (a) (iii) is deleted;

91. Änderungsantrag 364 · Änderungsanträge zu der Richtlinie 2013/34/EUAbgelehnt

    Article 2 – paragraph 1 – point 4 – point b – point i

    Eingereicht von Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    Hinzugefügt: ‘ Where applicable, the information referred to in paragraphs 1 and 2 shall … on their balance sheet dates, do not exceed the average number of Entfernt: 1000 employees Hinzugefügt: 3000 employees and a net turnover of EUR 900 000 000 during the financial year any information that exceeds the information specified in … sector concerned. Undertakings that report the necessary value chain information without reporting Hinzugefügt: any information from undertakings in their value chain which, on their balance sheet dates, do not exceed Entfernt: the average number of 1000 employees Hinzugefügt: an average of 3 000 employees and a net turnover of EUR 900 000 000 during the financial year Entfernt: any information that exceeds the information specified in the standards for voluntary use referred to in Article 29ca, except for additional sustainability information that is commonly shared between undertakings in the sector concerned, shall be deemed to have complied with the obligation to report value chain information set out in this Entfernt: paragraph.; Hinzugefügt: paragraph .’;

92. Änderungsantrag 365 · Änderungsanträge zu der Richtlinie 2013/34/EUAbgelehnt

    Article 2 – paragraph 1 – point 4 – point b – point ii

    Eingereicht von Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    Entfernt: The first subparagraph is without prejudice to Union requirements on undertakings to conduct a due diligence process.; Hinzugefügt: deleted

93. Änderungsantrag 368 · Änderungsanträge zu der Richtlinie 2013/34/EUAbgelehnt

    Article 2 – paragraph 1 – point 6 – point b – introductory part

    Eingereicht von Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    (b) in paragraph 4, Entfernt: first subparagraph, the last sentence Hinzugefügt: the first subparagraph is replaced by the following: Hinzugefügt: ‘Sustainability reporting standards shall take account of the difficulties, including legal limitations stemming from this Directive, that undertakings might encounter in gathering information from actors throughout their value chain, especially from those which are not subject to the sustainability reporting requirements laid down in Article 19a or 29a and from suppliers in emerging markets and economies. Sustainability reporting standards shall specify disclosures on value chains that are proportionate and relevant to the capacities and characteristics of undertakings in the value chains, and to the scale and complexity of their activities, especially those of undertakings that are not subject to the sustainability reporting requirements laid down in Article 19a or 29a. Sustainability reporting standards shall not specify disclosures that would require undertakings to obtain from undertakings in their value chain which, on their balance sheet dates, do not exceed the average number of 3000 employees and a net turnover of EUR 900 000 000 during the financial year any information at all.’;

94. Änderungsantrag 369 · Änderungsanträge zu der Richtlinie 2013/34/EUAbgelehnt

    Article 2 – paragraph 1 – point 11 – point b

    Eingereicht von Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    … on their balance sheet dates, do not exceed the average number of Entfernt: 1000 employees Hinzugefügt: 3000 employees and a net turnover of EUR 900 000 000 during the financial year any information Entfernt: that exceeds the information specified in the standards for voluntary use referred to in Article 29ca, except for additional sustainability information that is commonly shared between undertakings in the sector concerned.; Hinzugefügt: at all.’;

95. Änderungsantrag 370 · Änderungsanträge zu der Richtlinie 2013/34/EUAbgelehnt

    Article 2 – paragraph 1 – point 12 – point a

    Eingereicht von Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    The first subparagraph shall only apply to Entfernt: large subsidiary undertakings as defined in Article 3(4) of this Directive; Hinzugefügt: subsidiary undertakings which, on their balance sheet dates, exceed the average number of 3000 in the Union and a net turnover of EUR 450 000 000 in the preceding financial year;

96. Änderungsantrag 372 · Änderungsanträge zu der Richtlinie (EU) 2022/2464Abgelehnt

    Article 3 – paragraph 1 – point 1 – point b – point i

    Eingereicht von Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    (i) to Entfernt: large undertakings which, on their balance sheet dates, exceed the average number of Entfernt: 1000 employees Hinzugefügt: 3000 employees and a net turnover of EUR 900 000 000 during the financial Entfernt: year;; Hinzugefügt: year;’;

97. Änderungsantrag 373 · Änderungsanträge zu der Richtlinie (EU) 2022/2464Abgelehnt

    Article 3 – paragraph 1 – point 1 – point b – point ii

    Eingereicht von Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    (ii) to parent undertakings of a Entfernt: large group which, on their balance sheet dates, exceed the average number of Entfernt: 1000 employees, Hinzugefügt: 3000 employees and a net turnover of EUR 900 000 000, on a consolidated basis, during the financial Entfernt: year;; Hinzugefügt: year;’;

98. Änderungsantrag 374 · Änderungsanträge zu der Richtlinie (EU) 2022/2464Abgelehnt

    Article 3 – paragraph 1 – point 2 – point b – point i

    Eingereicht von Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    … as defined in Article 2(1), point (d) of Directive 2004/109/EC which are Entfernt: large undertakings within the meaning of Article 3(4) of Directive 2013/34/EU Hinzugefügt: undertakings which, on their balance sheet dates, exceed the average number of Entfernt: 1000 employees Hinzugefügt: 3000 employees and a net turnover of EUR 900 000 000 during the financial year;;

99. Änderungsantrag 375 · Änderungsanträge zu der Richtlinie (EU) 2022/2464Abgelehnt

    Article 3 – paragraph 1 – point 2 – point b – point ii

    Eingereicht von Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    … 2(1), point (d) of Directive 2004/109/EC which are parent undertakings of a Entfernt: large group which, on its balance sheet dates, exceed the average number of Entfernt: 1000 employees , Hinzugefügt: 3000 employees and a net turnover of EUR 900 000 000, on a consolidated basis, during the financial year;;

100. Änderungsantrag 376 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

     Article 4 – paragraph 1 – point 2

     Eingereicht von Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

     … subsidiaries and of its business partners, and their trade unions and workers’ Entfernt: representatives, and individuals or communities whose rights or interests are or could be directly affected by the products, services and operations of the company, its subsidiaries and its business partners and the legitimate representatives of those individuals or communities;; Hinzugefügt: representatives;;

101. Änderungsantrag 377 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

     Article 4 – paragraph 1 – point 2 a (new)

     Eingereicht von Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

     Hinzugefügt: (2 a) in Article 3(1), point (f) is replaced by the following: ‘(f) ‘business partner’ means an entity with which the company has a commercial agreement related to the operations, products or services of the company or to which the company provides services pursuant to point (g);;

102. Änderungsantrag 378 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

     Article 4 – paragraph 1 – point 2 b (new)

     Eingereicht von Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

     Hinzugefügt: (2 b) in Article 3(1), point (g) is replaced by the following: ‘(g) ‘chain of activites’ means activities of a company’s upstream business partners related to the production of goods or the provision of services by that company, including the design, extraction, sourcing, manufacture, transport, storage and supply of raw materials, products or parts of products and the development of the product or the service;’;

103. Änderungsantrag 380 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

     Article 4 – paragraph 1 – point 4 – point c

     Eingereicht von Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

     4. Entfernt: Where information necessary for the in-depth Hinzugefügt: Member States shall ensure that, for the purposes of the further assessment provided for in paragraph 2, point (b), Entfernt: and in paragraph 2a can be obtained from different business partners, the company shall prioritise requesting such information, where reasonable, directly from Hinzugefügt: of this Article companies do not seek to obtain information from business partners, unless this is necessary. Where the business partner Entfernt: or partners where the adverse impacts are most likely to occur.; Hinzugefügt: has fewer than 5000 employees, companies shall not seek any information at all.

104. Änderungsantrag 383 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

     Article 4 – paragraph 1 – point 4 a (new)

     Eingereicht von Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

     Hinzugefügt: (4 a) in Article 10(2), point (b) is deleted;

105. Änderungsantrag 384 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

     Article 4 – paragraph 1 – point 5

     Eingereicht von Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

     Entfernt: (a) refrain from entering into new, or extending existing, relations with a business partner in connection with which, or in the chain of activities of which, the impact has arisen, Hinzugefügt: deleted

106. Änderungsantrag 385 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

     Article 4 – paragraph 1 – point 5

     Eingereicht von Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

     Entfernt: (c) use or increase its leverage through the suspension of the business relationship with respect to the activities concerned. Hinzugefügt: deleted

107. Änderungsantrag 390 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

     Article 4 – paragraph 1 – point 8

     Eingereicht von Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

     Such assessments Entfernt: shall Hinzugefügt: are recommended to be based, where appropriate, on qualitative and quantitative indicators and be carried …

108. Änderungsantrag 393 · Änderungsanträge zu den ErwägungenAbgelehnt

     Recital 2

     Eingereicht von Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

     … and enhance competitiveness, it is necessary to amend Directives 2006/43/EC3 , 2013/34/EU4 Entfernt: , (EU) 2022/24645 and Hinzugefügt: and (EU) 2022/24645, and to repeal Directive (EU) 2024/1760 of the European Parliament and of the Council6 , Entfernt: whilst maintaining the policy objectives Hinzugefügt: in order to remedy the disastrous effects of the European Green Deal7 Entfernt: , and the Sustainable Finance Action Plan8 . Hinzugefügt: on the European economy and our companies. 3 Directive 2006/43/EC of the European Parliament and of the Council of … the Regions of 11 December 2019, ‘The European Green Deal’, COM/2019/640 final. Entfernt: 8 Communication from the Commission to the European Parliament, the European Council, the Council, the European Central Bank, the European Economic and Social Committee and the Committee of the Regions of 8 March 2018, ‘Action Plan: Financing Sustainable Growth’, COM/2018/097 final.

109. Änderungsantrag 394 · Änderungsanträge zu den ErwägungenAbgelehnt

     Recital 2 a (new)

     Eingereicht von Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

     Hinzugefügt: (2 a) Directives (EU) 2022/2464 and (EU) 2024/1760 have already had an extremely harmful effect on all European businesses, particularly our small and medium-sized enterprises. Such an administrative burden goes against what is needed to save the European economy. It is therefore essential that such legislation be urgently repealed.

110. Änderungsantrag 396 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Abgelehnt

     Article 4 – paragraph 1 – introductory part

     Eingereicht von Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross +1 · PfE

     Directive (EU) 2024/1760 is Entfernt: amended as follows: Hinzugefügt: repealed.

111. Änderungsantrag 397 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Angenommen

     Article 4 – paragraph 1 – point 1 – introductory part

     Eingereicht von Jörgen Warborn · PPE

     (1) in Article 1(1), point (c) is Entfernt: replaced by the following: Hinzugefügt: deleted.

112. Änderungsantrag 398 · Änderungsanträge zu der Richtlinie (EU) 2024/1760Angenommen

     Article 4 – paragraph 1 – point 10 – introductory part

     Eingereicht von Jörgen Warborn · PPE

     (10) Entfernt: in Article 22(1), the first subparagraph is replaced by the following: Hinzugefügt: Article 22 is deleted;