Amending Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760 as regards certain corporate sustainability reporting and due diligence requirements

Wording as published by the EP, in English.

1. Amendment 138 · Amendments to Directive 2013/34/EUAdopted

   Article 2 – paragraph 1 – point 5

   Tabled by Manon Aubry, Arash Saeidi, Mario Furore · The Left

   Removed: (5) [...] Added: deleted

2. Amendment 165 · Amendments to Directive (EU) 2024/1760Rejected

   Article 4 – paragraph 1 – point 1

   Tabled by Manon Aubry, Arash Saeidi, Mario Furore · The Left

   Removed: (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.;’ Added: deleted

3. Amendment 167 · Amendments to Directive (EU) 2024/1760Rejected

   Article 4 – paragraph 1 – point 2

   Tabled by Manon Aubry, Arash Saeidi, Mario Furore · The Left

   Removed: (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;;’ Added: deleted

4. Amendment 169 · Amendments to Directive (EU) 2024/1760Rejected

   Article 4 – paragraph 1 – point 3

   Tabled by Manon Aubry, Arash Saeidi, Mario Furore · The Left

   Removed: (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.;’ Added: deleted

5. Amendment 173 · Amendments to Directive (EU) 2024/1760Rejected

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

   Tabled by Manon Aubry, Arash Saeidi, Mario Furore · The Left

   Added: (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. Amendment 174 · Amendments to Directive (EU) 2024/1760Rejected

   Article 4 – paragraph 1 – point 4 – point c

   Tabled by Manon Aubry, Arash Saeidi, Mario Furore · The Left

   4. Removed: 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.; Added: deleted

7. Amendment 175 · Amendments to Directive (EU) 2024/1760Rejected

   Article 4 – paragraph 1 – point 4 – point d

   Tabled by Manon Aubry, Arash Saeidi, Mario Furore · The Left

   Removed: (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.;’ Added: deleted

8. Amendment 176 · Amendments to Directive (EU) 2024/1760Rejected

   Article 4 – paragraph 1 – point 5

   Tabled by Manon Aubry, Arash Saeidi, Mario Furore · The Left

   Removed: (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.;’ Added: deleted

9. Amendment 177 · Amendments to Directive (EU) 2024/1760Rejected

   Article 4 – paragraph 1 – point 5

   Tabled by Manon Aubry, Arash Saeidi, Mario Furore · The Left

   Removed: 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: Added: deleted

10. Amendment 180 · Amendments to Directive (EU) 2024/1760Rejected

    Article 4 – paragraph 1 – point 5

    Tabled by Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Removed: 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. Added: deleted

11. Amendment 181 · Amendments to Directive (EU) 2024/1760Rejected

    Article 4 – paragraph 1 – point 5

    Tabled by Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Removed: 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. Added: deleted

12. Amendment 182 · Amendments to Directive (EU) 2024/1760Rejected

    Article 4 – paragraph 1 – point 5

    Tabled by Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Removed: 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. Added: deleted

13. Amendment 183 · Amendments to Directive (EU) 2024/1760Rejected

    Article 4 – paragraph 1 – point 5

    Tabled by Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Removed: 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. Added: deleted

14. Amendment 184 · Amendments to Directive (EU) 2024/1760Rejected

    Article 4 – paragraph 1 – point 5

    Tabled by Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Removed: 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.; Added: deleted

15. Amendment 185 · Amendments to Directive (EU) 2024/1760Rejected

    Article 4 – paragraph 1 – point 6

    Tabled by Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Removed: 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: Added: deleted

16. Amendment 186 · Amendments to Directive (EU) 2024/1760Rejected

    Article 4 – paragraph 1 – point 6

    Tabled by Manon Aubry, Arash Saeidi, Mario Furore · The Left

    (a) Removed: 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, Added: deleted

17. Amendment 187 · Amendments to Directive (EU) 2024/1760Rejected

    Article 4 – paragraph 1 – point 6

    Tabled by Manon Aubry, Arash Saeidi, Mario Furore · The Left

    (b) Removed: 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 Added: deleted

18. Amendment 188 · Amendments to Directive (EU) 2024/1760Rejected

    Article 4 – paragraph 1 – point 6

    Tabled by Manon Aubry, Arash Saeidi, Mario Furore · The Left

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

19. Amendment 189 · Amendments to Directive (EU) 2024/1760Rejected

    Article 4 – paragraph 1 – point 6

    Tabled by Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Removed: 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. Added: deleted

20. Amendment 190 · Amendments to Directive (EU) 2024/1760Rejected

    Article 4 – paragraph 1 – point 6

    Tabled by Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Removed: 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. Added: deleted

21. Amendment 191 · Amendments to Directive (EU) 2024/1760Rejected

    Article 4 – paragraph 1 – point 6

    Tabled by Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Removed: 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. Added: deleted

22. Amendment 192 · Amendments to Directive (EU) 2024/1760Rejected

    Article 4 – paragraph 1 – point 6

    Tabled by Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Removed: 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. Added: deleted

23. Amendment 193 · Amendments to Directive (EU) 2024/1760Rejected

    Article 4 – paragraph 1 – point 6

    Tabled by Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Removed: 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.; Added: deleted

24. Amendment 194 · Amendments to Directive (EU) 2024/1760Rejected

    Article 4 – paragraph 1 – point 7 – point a

    Tabled by Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Removed: (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:;’ Added: deleted

25. Amendment 196 · Amendments to Directive (EU) 2024/1760Rejected

    Article 4 – paragraph 1 – point 7 – point b

    Tabled by Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Removed: (b) points (c) and (e) are deleted; Added: deleted

26. Amendment 199 · Amendments to Directive (EU) 2024/1760Rejected

    Article 4 – paragraph 1 – point 8

    Tabled by Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Removed: (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.;’ Added: deleted

27. Amendment 201 · Amendments to Directive (EU) 2024/1760Rejected

    Article 4 – paragraph 1 – point 9

    Tabled by Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Removed: (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.;’ Added: deleted

28. Amendment 205 · Amendments to Directive (EU) 2024/1760Rejected

    Article 4 – paragraph 1 – point 11

    Tabled by Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Removed: (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.;’ Added: deleted

29. Amendment 207 · Amendments to Directive (EU) 2024/1760Rejected

    Article 4 – paragraph 1 – point 12

    Tabled by Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Removed: (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.;’ Added: deleted

30. Amendment 208 · Amendments to Directive (EU) 2024/1760Rejected

    Article 4 – paragraph 1 – point 12 – point a

    Tabled by Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Removed: (a) paragraph 1 is deleted; Added: deleted

31. Amendment 210 · Amendments to Directive (EU) 2024/1760Rejected

    Article 4 – paragraph 1 – point 12 – point b

    Tabled by Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Removed: (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.;’ Added: deleted

32. Amendment 212 · Amendments to Directive (EU) 2024/1760Rejected

    Article 4 – paragraph 1 – point 12 – point c

    Tabled by Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Removed: (c) in paragraph 3, point (d) is deleted; Added: deleted

33. Amendment 215 · Amendments to Directive (EU) 2024/1760Rejected

    Article 4 – paragraph 1 – point 12 – point e

    Tabled by Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Removed: (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.;’ Added: deleted

34. Amendment 217 · Amendments to Directive (EU) 2024/1760Rejected

    Article 4 – paragraph 1 – point 12 – point f

    Tabled by Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Removed: (f) paragraph 7 is deleted; Added: deleted

35. Amendment 219 · Amendments to Directive (EU) 2024/1760Rejected

    Article 4 – paragraph 1 – point 13

    Tabled by Manon Aubry, Arash Saeidi, Mario Furore · The Left

    Removed: (13) in Article 36, paragraph 1 is deleted. Added: deleted

36. Amendment 221 · Amendments to the recitalsAdopted

    Recital 5

    Tabled by Jörgen Warborn · PPE

    … and publish a sustainability statement at individual level should be reduced to Removed: large undertakings with an average of more than Removed: 1000 employees Added: 1 750 employees and a net turnover of EUR 450 000 000 during the financial year. Removed: 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. Added: 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. Amendment 222 · Amendments to the recitalsAdopted

    Recital 7

    Tabled by Jörgen Warborn · PPE

    … Considering that the scope of individual sustainability reporting should be reduced to Removed: large undertakings with an average of more than Removed: 1000 employees Added: 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. Amendment 224 · Amendments to the recitalsAdopted

    Recital 12

    Tabled by Jörgen Warborn · PPE

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

39. Amendment 231 · Amendments to Directive 2013/34/EUAdopted

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

    Tabled by Jörgen Warborn · PPE

    Added: (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. Amendment 232 · Amendments to Directive 2013/34/EUAdopted

    Article 2 – paragraph 1 – point 2 – point a

    Tabled by Jörgen Warborn · PPE

    Removed: Large undertakings Added: Undertakings which, on their balance sheet dates, exceed the average number of Removed: 1000 employees Added: 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 Removed: position.; Added: position.

41. Amendment 238 · Amendments to Directive (EU) 2022/2464Adopted

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

    Tabled by Jörgen Warborn · PPE

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

42. Amendment 247 · Amendments to Directive (EU) 2024/1760Adopted

    Article 4 – paragraph 1 – point 6

    Tabled by Jörgen Warborn · PPE

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

43. Amendment 251 · Amendments to Directive (EU) 2024/1760Adopted

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

    Tabled by Jörgen Warborn · PPE

    Added: (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. Amendment 259 · Amendments to the recitalsRejected

    Recital 18

    Tabled by Mary Khan · ESN

    … requirements should be reduced to include only large undertakings with more than Removed: 1000 employees Added: 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. Amendment 260 · Amendments to the recitalsRejected

    Recital 19

    Tabled by Mary Khan · ESN

    … requirements should be reduced to include only large undertakings with more than Removed: 1000 employees Added: 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. Amendment 261 · Amendments to Directive (EU) 2022/2464Rejected

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

    Tabled by Mary Khan · ESN

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

47. Amendment 262 · Amendments to Directive (EU) 2022/2464Rejected

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

    Tabled by Mary Khan · ESN

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

48. Amendment 263 · Amendments to Directive (EU) 2022/2464Rejected

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

    Tabled by Mary Khan · ESN

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

49. Amendment 264 · Amendments to Directive (EU) 2022/2464Rejected

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

    Tabled by Mary Khan · ESN

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

50. Amendment 265 · Amendments to the recitalsRejected

    Recital 28

    Tabled by René Repasi, Lara Wolters, Raphaël Glucksmann · S&D

    (28) Removed: 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 Added: 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. Removed: 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 Added: The provisions of national law transposing Article 29 of Directive EU 2024/1760 are …

51. Amendment 270 · Amendments to Directive (EU) 2024/1760Rejected

    Article 4 – paragraph 1 – point 2

    Tabled by René Repasi · S&D

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

52. Amendment 274 · Amendments to Directive (EU) 2024/1760Rejected

    Article 4 – paragraph 1 – point 7 – point b

    Tabled by René Repasi · S&D

    (b) Removed: points (c) and (e) are Added: point (c) is deleted;

53. Amendment 281 · Amendments to the recitalsAdopted

    Recital 9

    Tabled by Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    … undertaking’s own operations and about its value chain. It is necessary to Added: 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 Removed: established in or outside of the Union in its value chain that have up to 1000 employees Added: 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 Removed: should, however, Added: 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. Added: 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 Removed: 1000 employees Added: 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. Added: 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. Amendment 283 · Amendments to the recitalsAdopted

    Recital 14

    Tabled by Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    … to obtain from undertakings in their value chain that have up to Removed: 1000 employees Added: 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. Amendment 284 · Amendments to the recitalsAdopted

    Recital 18

    Tabled by Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    … of the individual sustainability reporting requirements should be reduced to include only Removed: large undertakings with more than Removed: 1000 employees Added: 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. Amendment 285 · Amendments to the recitalsAdopted

    Recital 19

    Tabled by Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    … of the individual sustainability reporting requirements should be reduced to include only Removed: large undertakings with more than Removed: 1000 employees Added: 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. Amendment 286 · Amendments to the recitalsRejected

    Recital 24

    Tabled by Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    … make stakeholder engagement more proportionate, companies should only have to engage with Removed: workers, their representatives Added: 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 Added: adverse impacts on human rights and the environment that stem from the products, services and operations of the company, its subsidiaries and its business Removed: partners, and that have a link to the specific stage of the due diligence process being carried out. Added: partners. That includes individuals or communities in the neighbourhood of plants operated by …

58. Amendment 287 · Amendments to the recitalsAdopted

    Recital 26

    Tabled by Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    (26) Removed: To ensure better alignment Added: The provisions of Directive (EU) 2024/1760 Removed: with the sustainability reporting regime laid down in Directive (EU) 2022/2464, the requirement to put into effect Added: on the transition plan for climate change Removed: 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. Added: 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. Amendment 289 · Amendments to Directive 2013/34/EUAdopted

    Article 2 – paragraph 1 – point 1 – point a

    Tabled by Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

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

60. Amendment 292 · Amendments to Directive 2013/34/EUAdopted

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

    Tabled by Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    … on their balance sheet dates, do not exceed the average number of Removed: 1000 employees Added: 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 Removed: 1000 employees Added: 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. Amendment 293 · Amendments to Directive 2013/34/EUAdopted

    Article 2 – paragraph 1 – point 4 – point a

    Tabled by Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    … group which, on their balance sheet dates, exceed the average number of Removed: 1000 employees, Added: 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. Amendment 294 · Amendments to Directive 2013/34/EUAdopted

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

    Tabled by Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    … on their balance sheet dates, do not exceed the average number of Removed: 1000 employees Added: 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 Removed: 1000 employees Added: 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. Amendment 295 · Amendments to Directive 2013/34/EUAdopted

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

    Tabled by Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

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

64. Amendment 297 · Amendments to Directive 2013/34/EUAdopted

    Article 2 – paragraph 1 – point 11 – point b

    Tabled by Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    … on their balance sheet dates, do not exceed the average number of Removed: 1000 employees Added: 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. Amendment 299 · Amendments to Directive (EU) 2022/2464Adopted

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

    Tabled by Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

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

66. Amendment 300 · Amendments to Directive (EU) 2022/2464Adopted

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

    Tabled by Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

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

67. Amendment 301 · Amendments to Directive (EU) 2022/2464Adopted

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

    Tabled by Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

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

68. Amendment 304 · Amendments to Directive (EU) 2024/1760Adopted

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

    Tabled by Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    Added: (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. Amendment 305 · Amendments to Directive (EU) 2024/1760Adopted

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

    Tabled by Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    Added: (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. Amendment 306 · Amendments to Directive (EU) 2024/1760Adopted

    Article 4 – paragraph 1 – point 5

    Tabled by Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

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

71. Amendment 308 · Amendments to Directive (EU) 2024/1760Rejected

    Article 4 – paragraph 1 – point 9 – introductory part

    Tabled by Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

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

72. Amendment 310 · Amendments to Directive (EU) 2024/1760Adopted

    Article 4 – paragraph 1 – point 9 – point a

    Tabled by Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

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

73. Amendment 314 · Amendments to Directive (EU) 2024/1760Adopted

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

    Tabled by Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    Added: (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. Amendment 315 · Amendments to Directive (EU) 2024/1760Adopted

    Article 4 – paragraph 1 – point 11

    Tabled by Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

    4. The Commission, in collaboration with Member States, shall issue guidance Added: 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. Removed: 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. Amendment 316 · Amendments to Directive (EU) 2024/1760Adopted

    Article 4 – paragraph 1 – point 13

    Tabled by Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

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

76. Amendment 316 · Amendments to Directive (EU) 2024/1760Adopted

    Article 4 – paragraph 1 – point 13

    Tabled by Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani +20 · ECR

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

77. Amendment 349 · Amendments to the recitalsRejected

    Recital 5

    Tabled by Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    … and publish a sustainability statement at individual level should be reduced to Removed: large undertakings with an average of more than Removed: 1000 employees Added: 3000 employees and a net turnover of EUR 900 000 000 during the financial year. Removed: 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. Added: 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. Amendment 350 · Amendments to the recitalsRejected

    Recital 7

    Tabled by Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

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

79. Amendment 351 · Amendments to the recitalsRejected

    Recital 9

    Tabled by Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    … a due diligence process, should therefore not seek to obtain from undertakings Removed: established in or outside of the Union in its value chain that have up to 1000 employees on average Added: with an average of more than 3000 employees and a net turnover of EUR 900 000 000 during the financial year any information Removed: 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. Added: 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 Removed: 1000 employees Added: 3000 employees and a net turnover of EUR 900 000 000 on average during the financial year any information Removed: 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. Added: at all.

80. Amendment 352 · Amendments to the recitalsRejected

    Recital 14

    Tabled by Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    … obtain from small and medium-sized undertakings in their value chain any information Removed: 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. Added: 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 Removed: 1000 employees Added: 3000 employees and a net turnover of EUR 900 000 000 on average during the financial year any information Removed: 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. Added: at all.

81. Amendment 353 · Amendments to Directive 2013/34/EURejected

    Article 2 – paragraph 1 – point 1 – point a

    Tabled by Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    Removed: The Added: ‘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 Removed: are large undertakings which, Added: exceed, on their balance sheet dates, Removed: exceed the average number of Removed: 1000 employees Added: 3000 employees and a net turnover of EUR 900 000 000 during the financial Removed: year:; Added: year:’;

82. Amendment 354 · Amendments to Directive 2013/34/EURejected

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

    Tabled by Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    Added: (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. Amendment 355 · Amendments to Directive 2013/34/EURejected

    Article 2 – paragraph 1 – point 2 – point a

    Tabled by Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    Removed: Large undertakings Added: ‘Undertakings which, on their balance sheet dates, exceed the average number of Removed: 1000 employees Added: 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 Removed: position.; Added: position.’;

84. Amendment 356 · Amendments to Directive 2013/34/EURejected

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

    Tabled by Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

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

85. Amendment 357 · Amendments to Directive 2013/34/EURejected

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

    Tabled by Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    Added: (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. Amendment 358 · Amendments to Directive 2013/34/EURejected

    Article 2 – paragraph 1 – point 2 – point b

    Tabled by Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    Removed: (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.;’ Added: deleted

87. Amendment 359 · Amendments to Directive 2013/34/EURejected

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

    Tabled by Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    Added: ‘ Where applicable, the information referred to in paragraphs 1 and 2 shall … on their balance sheet dates, do not exceed the average number of Removed: 1000 employees Added: 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 Added: any information from undertakings in their value chain which, on their balance sheet dates, do not exceed Removed: the average number of 1000 employees Added: an average of 3 000 employees and a net turnover of EUR 900 000 000 during the financial year Removed: 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 Removed: paragraph.; Added: paragraph ’;

88. Amendment 361 · Amendments to Directive 2013/34/EURejected

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

    Tabled by Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

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

89. Amendment 362 · Amendments to Directive 2013/34/EURejected

    Article 2 – paragraph 1 – point 4 – point a

    Tabled by Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    Removed: Parent Added: ‘Parent undertakings of a Removed: large group which, on their balance sheet dates, exceed the average number of Removed: 1000 employees, Added: 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 Removed: position.; Added: position.’;

90. Amendment 363 · Amendments to Directive 2013/34/EURejected

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

    Tabled by Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

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

91. Amendment 364 · Amendments to Directive 2013/34/EURejected

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

    Tabled by Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    Added: ‘ Where applicable, the information referred to in paragraphs 1 and 2 shall … on their balance sheet dates, do not exceed the average number of Removed: 1000 employees Added: 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 Added: any information from undertakings in their value chain which, on their balance sheet dates, do not exceed Removed: the average number of 1000 employees Added: an average of 3 000 employees and a net turnover of EUR 900 000 000 during the financial year Removed: 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 Removed: paragraph.; Added: paragraph .’;

92. Amendment 365 · Amendments to Directive 2013/34/EURejected

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

    Tabled by Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

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

93. Amendment 368 · Amendments to Directive 2013/34/EURejected

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

    Tabled by Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    (b) in paragraph 4, Removed: first subparagraph, the last sentence Added: the first subparagraph is replaced by the following: Added: ‘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. Amendment 369 · Amendments to Directive 2013/34/EURejected

    Article 2 – paragraph 1 – point 11 – point b

    Tabled by Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    … on their balance sheet dates, do not exceed the average number of Removed: 1000 employees Added: 3000 employees and a net turnover of EUR 900 000 000 during the financial year any information Removed: 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.; Added: at all.’;

95. Amendment 370 · Amendments to Directive 2013/34/EURejected

    Article 2 – paragraph 1 – point 12 – point a

    Tabled by Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

    The first subparagraph shall only apply to Removed: large subsidiary undertakings as defined in Article 3(4) of this Directive; Added: 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. Amendment 372 · Amendments to Directive (EU) 2022/2464Rejected

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

    Tabled by Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

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

97. Amendment 373 · Amendments to Directive (EU) 2022/2464Rejected

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

    Tabled by Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

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

98. Amendment 374 · Amendments to Directive (EU) 2022/2464Rejected

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

    Tabled by Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

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

99. Amendment 375 · Amendments to Directive (EU) 2022/2464Rejected

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

    Tabled by Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

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

100. Amendment 376 · Amendments to Directive (EU) 2024/1760Rejected

     Article 4 – paragraph 1 – point 2

     Tabled by Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

     … subsidiaries and of its business partners, and their trade unions and workers’ Removed: 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;; Added: representatives;;

101. Amendment 377 · Amendments to Directive (EU) 2024/1760Rejected

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

     Tabled by Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

     Added: (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. Amendment 378 · Amendments to Directive (EU) 2024/1760Rejected

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

     Tabled by Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

     Added: (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. Amendment 380 · Amendments to Directive (EU) 2024/1760Rejected

     Article 4 – paragraph 1 – point 4 – point c

     Tabled by Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

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

104. Amendment 383 · Amendments to Directive (EU) 2024/1760Rejected

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

     Tabled by Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

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

105. Amendment 384 · Amendments to Directive (EU) 2024/1760Rejected

     Article 4 – paragraph 1 – point 5

     Tabled by Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

     Removed: (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, Added: deleted

106. Amendment 385 · Amendments to Directive (EU) 2024/1760Rejected

     Article 4 – paragraph 1 – point 5

     Tabled by Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

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

107. Amendment 390 · Amendments to Directive (EU) 2024/1760Rejected

     Article 4 – paragraph 1 – point 8

     Tabled by Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

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

108. Amendment 393 · Amendments to the recitalsRejected

     Recital 2

     Tabled by Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

     … and enhance competitiveness, it is necessary to amend Directives 2006/43/EC3 , 2013/34/EU4 Removed: , (EU) 2022/24645 and Added: and (EU) 2022/24645, and to repeal Directive (EU) 2024/1760 of the European Parliament and of the Council6 , Removed: whilst maintaining the policy objectives Added: in order to remedy the disastrous effects of the European Green Deal7 Removed: , and the Sustainable Finance Action Plan8 . Added: 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. Removed: 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. Amendment 394 · Amendments to the recitalsRejected

     Recital 2 a (new)

     Tabled by Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross · PfE

     Added: (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. Amendment 396 · Amendments to Directive (EU) 2024/1760Rejected

     Article 4 – paragraph 1 – introductory part

     Tabled by Pascale Piera, Ton Diepeveen, Ernő Schaller-Baross +1 · PfE

     Directive (EU) 2024/1760 is Removed: amended as follows: Added: repealed.

111. Amendment 397 · Amendments to Directive (EU) 2024/1760Adopted

     Article 4 – paragraph 1 – point 1 – introductory part

     Tabled by Jörgen Warborn · PPE

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

112. Amendment 398 · Amendments to Directive (EU) 2024/1760Adopted

     Article 4 – paragraph 1 – point 10 – introductory part

     Tabled by Jörgen Warborn · PPE

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