Modification des directives 2006/43/CE, 2013/34/UE, (UE) 2022/2464 et (UE) 2024/1760 en ce qui concerne certaines obligations relatives à la publication d’informations en matière de durabilité et au devoir de vigilance applicables aux entreprises

Déposé par Tobiasz Bocheński, Kosma Złotowski, Mario Mantovani, Carlo Fidanza, Beatrice Timgren, Ondřej Krutílek, Veronika Vrecionová, Georgiana Teodorescu, Stefano Cavedagna, Chiara Gemma, Marion Maréchal, Mariateresa Vivaldini, Laurence Trochu, Nicolas Bay, Alexandr Vondra, Guillaume Peltier, Jadwiga Wiśniewska, Mariusz Kamiński, Dominik Tarczyński, Joachim Stanisław Brudziński, Daniel Obajtek, Małgorzata Gosiewska, Alessandro Ciriani

Ajouté: (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.’;

Texte tel que publié par le PE, en anglais. PE778.802