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

Reference: A10-0197/2025

Date: 13.11.2025

corporate social responsibility activity report sustainable development European standard human rights small and medium-sized enterprises environmental impact standard disclosure of information trade information value chain large business

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Overall Result

365

276

93

365 For

276 Against

6 Abstention

93 Did not vote

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Amendment — You are viewing a sub-vote (amendment) of the main vote.

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Report Summary

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This directive seeks to streamline corporate sustainability reporting and due diligence obligations while reducing administrative burdens for businesses in the EU. The scope is narrowed to large companies with over 1,000 employees and €450 million in revenue to limit compliance costs. More flexible audit standards and voluntary reporting frameworks are introduced to support implementation. Due diligence requirements are focused on direct business partners to ease corporate responsibilities. The political goal is to balance transparency, competitiveness, and feasibility in sustainability regulations.

This directive seeks to streamline corporate sustainability reporting and due diligence obligations while reducing administrative burdens for businesses in the EU. The scope is narrowed to large companies with over 1,000 employees and €450 million in revenue to limit compliance costs. More flexible audit standards and voluntary reporting frameworks are introduced to support implementation. Due diligence requirements are focused on direct business partners to ease corporate responsibilities. The political goal is to balance transparency, competitiveness, and feasibility in sustainability regulations.

Amendments

A10-0197/2025 – Jörgen Warborn – Proposal for rejection – Am 120

A10-0197/2025 – Jörgen Warborn – Article 2 – § 1 – point 1 – point a; Article 1 – paragraph 3 – introductory part – Am 353

A10-0197/2025 – Jörgen Warborn – Article 2 – § 1 – point 1 – point a; Article 1 – paragraph 3 – introductory part – Am 230= 289=

A10-0197/2025 – Jörgen Warborn – Article 2 – § 1 – after point 1; Article 19 – paragraph 1 – § 4 – Am 354

A10-0197/2025 – Jörgen Warborn – Article 2 – § 1 – after point 1; Article 19 – paragraph 1 – § 4 – Am 231= 290=

A10-0197/2025 – Jörgen Warborn – Article 2 – § 1 – point 2; Article 19a – Am 35

A10-0197/2025 – Jörgen Warborn – Article 2 – § 1 – point 2 – point a; Article 19a – paragraph 1 – § 1 – Am 355

A10-0197/2025 – Jörgen Warborn – Article 2 – § 1 – point 2 – point a; Article 19a – paragraph 1 – § 1 – Am 232= 291=

A10-0197/2025 – Jörgen Warborn – Article 2 – § 1 – point 2 – after point a; Article 19a – paragraph 2 – point a – point iii – Am 356

A10-0197/2025 – Jörgen Warborn – Article 2 – § 1 – point 2 – after point a; Article 19a – paragraph 2 – point f – point ii – Am 357

A10-0197/2025 – Jörgen Warborn – Article 2 – § 1 – point 2 – point b; Article 19a – paragraph 3 – Am 358S

A10-0197/2025 – Jörgen Warborn – Article 2 – § 1 – point 2 – point b – point i; Article 19a – paragraph 3 – § 1 – Am 359

A10-0197/2025 – Jörgen Warborn – Article 2 – § 1 – point 2 – point b – point i; Article 19a – paragraph 3 – § 1 – Am 233= 292=

A10-0197/2025 – Jörgen Warborn – Article 2 – § 1 – point 2 – point b – point ii; Article 19a – paragraph 3 – § 4a – Am 361S

A10-0197/2025 – Jörgen Warborn – Article 2 – § 1 – point 3; Article 19b – Am 134S= 41S=

A10-0197/2025 – Jörgen Warborn – Article 2 – § 1 – point 4 – point a; Article 29a – paragraph 1 – § 1 – Am 362

A10-0197/2025 – Jörgen Warborn – Article 2 – § 1 – point 4 – point a; Article 29a – paragraph 1 – § 1 – Am 234= 293=

A10-0197/2025 – Jörgen Warborn – Article 2 – § 1 – point 4 – after point a; Article 29a – paragraph 2 – point a – point iii – Am 363

A10-0197/2025 – Jörgen Warborn – Article 2 – § 1 – point 4 – point b – point i; Article 29a – paragraph 3 – § 1 – Am 364

A10-0197/2025 – Jörgen Warborn – Article 2 – § 1 – point 4 – point b – point i; Article 29a – paragraph 3 – § 1 – Am 235= 294=

A10-0197/2025 – Jörgen Warborn – Article 2 – § 1 – point 4 – point b – after point i; Article 29a – paragraph 3 – § 2 – Am 45/1

A10-0197/2025 – Jörgen Warborn – Article 2 – § 1 – point 4 – point b – after point i; Article 29a – paragraph 3 – § 2 – Am 45/2

A10-0197/2025 – Jörgen Warborn – Article 2 – § 1 – point 4 – point b – point ii; Article 29a – paragraph 3 – after § 4 – Am 365S

A10-0197/2025 – Jörgen Warborn – Article 2 – § 1 – point 5; Article 29aa – Am 50= 138S=

A10-0197/2025 – Jörgen Warborn – Article 2 – § 1 – point 6 – point b – introductory part; Article 29b – paragraph 4 – § 1 – Am 368

A10-0197/2025 – Jörgen Warborn – Article 2 – § 1 – point 10; Article 33 – § 2 – Am 59

A10-0197/2025 – Jörgen Warborn – Article 2 – § 1 – point 11 – point b; Article 34 – paragraph 1 – point aa – Am 369

A10-0197/2025 – Jörgen Warborn – Article 2 – § 1 – point 11 – point b; Article 34 – paragraph 1 – point aa – Am 237= 297=

A10-0197/2025 – Jörgen Warborn – Article 2 – § 1 – point 12 – point a; Article 40a – paragraph 1 – § 2 – Am 370

A10-0197/2025 – Jörgen Warborn – Article 2 – § 1 – point 12 – point a; Article 40a – paragraph 1 – § 2 – Am 63

A10-0197/2025 – Jörgen Warborn – Article 3 – § 1 – point 1 – point b – point i; Article 5 – point 2 – point b – point i – Am 261

A10-0197/2025 – Jörgen Warborn – Article 3 – § 1 – point 1 – point b – point i; Article 5 – point 2 – point b – point i – Am 372

A10-0197/2025 – Jörgen Warborn – Article 3 – § 1 – point 1 – point b – point i; Article 5 – point 2 – point b – point i – Am 238= 298=

A10-0197/2025 – Jörgen Warborn – Article 3 – § 1 – point 1 – point b – point ii; Article 5 – paragraph 2 – point b – point ii – Am 262

A10-0197/2025 – Jörgen Warborn – Article 3 – § 1 – point 1 – point b – point ii; Article 5 – paragraph 2 – point b – point ii – Am 373

A10-0197/2025 – Jörgen Warborn – Article 3 – § 1 – point 1 – point b – point ii; Article 5 – paragraph 2 – point b – point ii – Am 239= 299=

A10-0197/2025 – Jörgen Warborn – Article 3 – § 1 – point 2 – point b – point i; Article 5 – paragraph 2 – § 3 – point b – point i – Am 263

A10-0197/2025 – Jörgen Warborn – Article 3 – § 1 – point 2 – point b – point i; Article 5 – paragraph 2 – § 3 – point b – point i – Am 374

A10-0197/2025 – Jörgen Warborn – Article 3 – § 1 – point 2 – point b – point i; Article 5 – paragraph 2 – § 3 – point b – point i – Am 240= 300=

A10-0197/2025 – Jörgen Warborn – Article 3 – § 1 – point 2 – point b – point ii; Article 5 – paragraph 2 – § 3 – point b – point ii – Am 264

A10-0197/2025 – Jörgen Warborn – Article 3 – § 1 – point 2 – point b – point ii; Article 5 – paragraph 2 – § 3 – point b – point ii – Am 375

A10-0197/2025 – Jörgen Warborn – Article 3 – § 1 – point 2 – point b – point ii; Article 5 – paragraph 2 – § 3 – point b – point ii – Am 241= 301=

A10-0197/2025 – Jörgen Warborn – Repeal of Directive (EU) 2024/1760 – Am 392, 395 and 396

A10-0197/2025 – Jörgen Warborn – Repeal of Directive (EU) 2024/1760 – Am 83

A10-0197/2025 – Jörgen Warborn – Repeal of Directive (EU) 2024/1760 – Am 90

A10-0197/2025 – Jörgen Warborn – Repeal of Directive (EU) 2024/1760 – Am 118

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 1; Article 1 – paragraph 1 – point c – Am 165S

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 1; Article 1 – paragraph 1 – point c – Am 397= 302=

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – after point 1; Article 2 – paragraph 1 – point a – Am 304

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – after point 2; Article 3 – paragraph 1 – point f – Am 377

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – after point 2; Article 3 – paragraph 1 – point g – Am 378

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 2; Article 3 – paragraph 1 – point n – Am 167S

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 2; Article 3 – paragraph 1 – point n – Am 376

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 2; Article 3 – paragraph 1 – point n – Am 81

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 2; Article 3 – paragraph 1 – point n – Am 82

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 2; Article 3 – paragraph 1 – point n – Am 270

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 3; Article 4 – Am 169S

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 3; Article 4 – paragraph 2 – Am 86S

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – after point 3; Article 6 – paragraph 1 – Am 305

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 4 – point a; Article 8 – paragraph 2 – Am 88

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 4 – point b; Article 8 – paragraph 2a – Am 89S

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 4 – point b; Article 8 – paragraph 2a – Am 173

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 4 – point c; Article 8 – paragraph 4 – Am 174S

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 4 – point c; Article 8 – paragraph 4 – Am 380

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 4 – point c; Article 8 – paragraph 4 – Am 91

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 4 – point d; Article 8 – paragraph 5 – Am 175S

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 4 – point d; Article 8 – paragraph 5 – Am 92

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – after point 4; Article 10 – paragraph 2 – point b – Am 383

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 5; Article 10 – paragraph 6 – Am 176S

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 5; Article 10 – paragraph 6 – § 1 – introductory part – Am 177S

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 5; Article 10 – paragraph 6 – § 1 – introductory part – Am 246= 306=

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 5; Article 10 – paragraph 6 – § 1 – point a – Am 178S= 384S=

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 5; Article 10 – paragraph 6 – § 1 – point c – Am 179S= 385S=

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 5; Article 10 – paragraph 6 – § 1 – point c – Am 94

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 5; Article 10 – paragraph 6 – § 2 – Am 180S

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 5; Article 10 – paragraph 6 – § 3 – Am 181S

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 5; Article 10 – paragraph 6 – § 3 – Am 96

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 5; Article 10 – paragraph 6 – § 4 – Am 182S

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 5; Article 10 – paragraph 6 – § 4 – Am 97

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 5; Article 10 – paragraph 6 – § 5 – Am 183S

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 5; Article 10 – paragraph 6 – § 6 – Am 184S

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 6; Article 11 – paragraph 7 – § 1 – introductory part – Am 185S

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 6; Article 11 – paragraph 7 – § 1 – introductory part – Am 247= 307=

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 6; Article 11 – paragraph 7 – § 1 – point a – Am 186S 387S

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 6; Article 11 – paragraph 7 – § 1 – point b – Am 187S

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 6; Article 11 – paragraph 7 – § 1 – point b – Am 99

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 6; Article 11 – paragraph 7 – § 1 – point c – Am 188S= 388S=

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 6; Article 11 – paragraph 7 – § 2 – Am 189S

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 6; Article 11 – paragraph 7 – § 3 – Am 190S

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 6; Article 11 – paragraph 7 – § 3 – Am 102

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 6; Article 11 – paragraph 7 – § 4 – Am 191S

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 6; Article 11 – paragraph 7 – § 5 – Am 192S

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 6; Article 11 – paragraph 7 – § 6 – Am 193S

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 6; Article 11 – paragraph 7 – § 6 – Am 104

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 7 – point a; Article 13 – paragraph 3 – introductory part and point a – Am 194S= 273S=

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 7 – point b; Article 13 – paragraph 3 – points c and e – Am 196S

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 7 – point b; Article 13 – paragraph 3 – points c and e – Am 274S

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 8; Article 15 – second sentence – Am 199S

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 8; Article 15 – second sentence – Am 390

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – after point 8; Article 19 – paragraph 2 – point b – Am 248= 310=

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 9; Article 19 – paragraph 3 – Am 201S

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 9; Article 19 – paragraph 3 – Am 308

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 10 – introductory part; Article 22 – Am 311S= 398S=

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – after point 10; Article 24 – paragraph 1 – Am 251= 313=

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – after point 10; Article 25 – paragraph 1 – Am 252= 314=

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 11; Article 27 – paragraph 4 – Am 205S

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 11; Article 27 – paragraph 4 – Am 115

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 11; Article 27 – paragraph 4 – Am 253= 315=

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 12; Article 29 – Am 207S= 266S= 348S=

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 12 – point a; Article 29 – paragraph 1 – Am 208S

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 12 – point b; Article 29 – paragraph 2 – Am 210S

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 12 – point c; Article 29 – paragraph 3 – point d – Am 212S

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 12 – point e; Article 29 – paragraph 5 – Am 215S

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 12 – point f; Article 29 – paragraph 7 – Am 217S

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 13; Article 36 – paragraph 1 – Am 219S

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 13; Article 36 – paragraph 1 – Am 116, 117= 316PC1=

A10-0197/2025 – Jörgen Warborn – Article 4 – § 1 – point 13; Article 36 – paragraph 2 – point b – Am 254= 316PC2=

A10-0197/2025 – Jörgen Warborn – Recital 2 – Am 393

A10-0197/2025 – Jörgen Warborn – After recital 2 – Am 394

A10-0197/2025 – Jörgen Warborn – Recital 5 – Am 349

A10-0197/2025 – Jörgen Warborn – Recital 5 – Am 221= 279=

A10-0197/2025 – Jörgen Warborn – Recital 7 – Am 350

A10-0197/2025 – Jörgen Warborn – Recital 7 – Am 222= 280=

A10-0197/2025 – Jörgen Warborn – Recital 9 – Am 351

A10-0197/2025 – Jörgen Warborn – Recital 9 – Am 223= 281=

A10-0197/2025 – Jörgen Warborn – Recital 12 – Am 224= 282=

A10-0197/2025 – Jörgen Warborn – Recital 14 – Am 352

A10-0197/2025 – Jörgen Warborn – Recital 14 – Am 225= 283=

A10-0197/2025 – Jörgen Warborn – Recital 18 – Am 259

A10-0197/2025 – Jörgen Warborn – Recital 18 – Am 226= 284=

A10-0197/2025 – Jörgen Warborn – Recital 19 – Am 260

A10-0197/2025 – Jörgen Warborn – Recital 19 – Am 227= 285=

A10-0197/2025 – Jörgen Warborn – Recital 24 – Am 286

A10-0197/2025 – Jörgen Warborn – Recital 26 – Am 228= 287=

A10-0197/2025 – Jörgen Warborn – Recital 28 – Am 265

A10-0197/2025 – Jörgen Warborn – Commission proposal

A10-0197/2025 – Jörgen Warborn – Request for referral back (Rule 60(4))

A10-0197/2025 – Jörgen Warborn – Proposal for rejection – Am 402

A10-0197/2025 – Jörgen Warborn – Proposal to vote on amendments

A10-0197/2025 – Jörgen Warborn – Provisional agreement – Am 401

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