Modifica delle direttive 2006/43/CE, 2013/34/UE, (UE) 2022/2464 e (UE) 2024/1760 per quanto riguarda taluni obblighi relativi alla rendicontazione societaria di sostenibilità e al dovere di diligenza delle imprese ai fini della sostenibilità

Presentato da 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

… undertaking’s own operations and about its value chain. It is necessary to Aggiunto: 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 Rimosso: established in or outside of the Union in its value chain that have up to 1000 employees Aggiunto: 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 Rimosso: should, however, Aggiunto: 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. Aggiunto: 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 Rimosso: 1000 employees Aggiunto: 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. Aggiunto: 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.

Testo come pubblicato dal PE, in inglese. PE778.802