What changed between the plenary report and the adopted text

7 unchanged paragraphs

Article 4 – paragraph 1 – point 6, Article 11 – paragraph 7 – subparagraph 3: Prior to temporarily suspending a business relationship, the company shall assess, in consultation with relevant stakeholders, whether no available alternative to that business relationship, that provides a raw material, product or service essential to the company’s production of goods or provision of services, exists and the suspension would cause substantial prejudice to the company, or whether the adverse impacts from doing so can be reasonably expected to be manifestly more severe than the adverse impact that could not be brought to an end or the extent of which could not be adequately minimised. 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.

Directive (EU) 2024/1760

Article 4 – paragraph 1 – point 6, Article 11 – paragraph 7 – subparagraph 4: Member States shall provide for an option to suspend or terminate the business relationship in contracts governed by their laws, except for contracts where the parties are obliged by law to enter into them.

Directive (EU) 2024/1760

Article 4 – paragraph 1 – point 6, Article 11 – paragraph 7 – subparagraph 6: Where the company decides not to suspend the business relationship pursuant to this Article, it shall monitor the actual adverse impact and periodically assess its decision and whether further appropriate measures are available.’;

Directive (EU) 2024/1760

Article 4 – paragraph 1 – point 8, Article 15 – second sentence: ‘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 4 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.’;

Change 62

Removed:Directive (EU) 2024/1760

Added:Amendments 248 and 310

Removed:Article 4 – paragraph 1 – point 9, Article 19 – paragraph 3: ‘3. The guidelines referred to in paragraph 2, point (a), (b) and (d) to (g) shall be made available by 26 July 2026.’;

Added:Article 4 – paragraph 1 – point 8 a (new)

Removed:Directive (EU) 2024/1760

Removed:Article 4 – paragraph 1 – point 10 – introductory part, Article 22: (10) Article 22 is amended as follows:

Directive (EU) 2024/1760

Change 63

Removed:Article 4 – paragraph 1 – point 10 – point a (new), Article 22 – paragraph 1: (a) paragraph 1 is amended as follows: / ‘1. Member States shall ensure that companies referred to in Article 2(1), points (a), (b) and (c), and Article 2(2), points (a), (b) and (c), adopt a transition plan for climate change mitigation, which aims to ensure, through reasonable efforts, that the business model and strategy of the company are compatible with the transition to a sustainable economy and with the limiting of global warming in line with the Paris Agreement and the objective of achieving climate neutrality as established in Regulation (EU) 2021/1119, and where relevant, the exposure of the company to coal-, oil- and gas-related activities.’;

Added:Article 19 – paragraph 2 – point b

Added:Amendment: (8a) in Article 19(2), point (b) is deleted;

Directive (EU) 2024/1760

Change 64

Removed:Article 4 – paragraph 1 – point 10 – point b (new), Article 22 – paragraph 1 – subparagraph 1 a (new): (b) The following subparagraph is inserted after the first subparagraph: / ‘Reasonable efforts in the context of this Article shall be understood as taking proportionate and reasonable actions aiming to ensure compatibility with the transition to a sustainable economy in line with the Paris Agreement, without having to exhaust all possible means at their disposal. Member States shall ensure that the obligation laid down in this Article is an obligation of means, not an obligation of results.’;

Added:Article 4 – paragraph 1 – point 9, Article 19 – paragraph 3: ‘3. The guidelines referred to in paragraph 2, point (a), (b) and (d) to (g) shall be made available by 26 July 2026.’;

Added:Amendments 311 and 398

Added:Article 4 – paragraph 1 – point 10 – introductory part

Directive (EU) 2024/1760

Change 65

Removed:Article 4 – paragraph 1 – point 10 – point c (new), Article 22 – paragraph 1 – subparagraph 3: (c) the second subparagraph is replaced by the following: / ‘The design of the transition plan for climate change mitigation referred to in the first subparagraph shall contain: / (a) objectives related to climate change for 2030 and in five-year steps up to climate neutrality in 2050 based on conclusive scientific evidence and, where appropriate, absolute emission reduction targets for greenhouse gas for scope 1, scope 2 and scope 3 greenhouse gas emissions for each significant category; / (b) a description of key decarbonisation levers identified and outlining actions towards the objectives referred to in point (a); / (c) a brief description of the investments and funding supporting the implementation of the transition plan for climate change mitigation.’; / (deleted)

Added:Article 22

Added:Amendment: (10) Article 22 is deleted;

Added:Amendments 251 and 313

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

Directive (EU) 2024/1760

Change 66

Removed:Article 4 – paragraph 1 – point 10 – point d (new), Article 22 – paragraph 3: (d) paragraph 3 is amended as follows: / ‘3. Member State shall ensure that the transition plan for climate change mitigation referred to in paragraph 1 is updated every 12 months, including a brief progress descrition.’;

Added:Article 24 – paragraph 1

Added:Amendment: (10a) 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.’;

Added:Amendments 252 and 314

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

Directive (EU) 2024/1760

Change 67

Removed:Article 4 – paragraph 1 – point 10 a (new), Article 25 – paragraph 1: (10 a) 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. Member States shall require the supervisory authorities to supervise the adoption of the transition plan for climate change mitigation in accordance with the requirements provided for in Article 22(1). / In carrying out their supervisory function in respect of the adoption of the transition plan for climate change mitigation, the authorities shall take due account of, inter alia, the difficulties inherent in estimating future greenhouse gas emissions, the effectiveness and availability of certain climate change mitigation technologies, levers and actions over time and the overall complexity and evolving nature of climate transitioning. The authorities shall also, upon request, provide advice to companies regarding the adoption of transition plans for climate change mitigation.’;

Added:Article 25 – paragraph 1

Added:Amendment: (10b) 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.’;

4 unchanged paragraphs

Directive (EU) 2024/1760

Article 4 – paragraph 1 – point 11 – introductory part, Article 27 – paragraph 2: (11) Article 27 is amended as follows:

Directive (EU) 2024/1760

Article 4 – paragraph 1 – point 11 – point a (new), Article 27 – paragraph 2 – point d: (a) in paragraph 2, point (d) is deleted;

Change 68

Removed:Directive (EU) 2024/1760

Added:Amendments 253 and 315

Removed:Article 4 – paragraph 1 – point 11 – point b (new), Article 27 – paragraph 4: (b) paragraph 4 is replaced by the following: / 4’. The Commission, in collaboration with Member States, shall issue guidance 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. Member States shall ensure that the maximum limit of pecuniary penalties is set at 5% of the net worldwide turnover of the company or, in the case of companies referred to in Article 2(1), point (b) and Article 2(2), point (b), 5% of the net consolidated worldwide turnover calculated at the level of the ultimate parent company, in the financial year preceding that of the decision to impose the fine.’;

Added:Article 4 – paragraph 1 – point 11

Removed:Directive (EU) 2024/1760

Removed:Article 4 – paragraph 1 – point 13 – introductory part, Article 36: (13) Article 36 is amended as follows:

Directive (EU) 2024/1760

Change 69

Removed:Article 4 – paragraph 1 – point 13 – point a (new), Article 36 – paragraph 1: (a) paragraph 1 is deleted

Added:Article 27 – paragraph 4

Added:Amendment: 4. The Commission, in collaboration with Member States, shall issue guidance 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.

Added:Amendments 116, 117, 254, 316cp1 and 316cp2

Added:Article 4 – paragraph 1 – point 13

Directive (EU) 2024/1760

Change 70

Removed:Article 4 – paragraph 1 – point 13 – point b (new), Article 36 – paragraph 2 – point f: (b) in paragraph 2, point (f) is replaced by the following: / ‘(f) the effectiveness of the enforcement mechanisms put in place at national level, of the penalties and whether further rules on civil liability need to be provided for in this Directive;’;

Added:Article 36

Removed:Article 4 a (new): Article4a / Digital solutions / 1. The Commission shall establish a dedicated digital reporting portal serving as a one-stop-shop for companies. The portal shall provide free access to all templates, guidelines and information relating to all reporting requirements imposed on companies in Union law, including voluntary tools, tailored to a company’s size, sector, products and services, and risk exposure. It shall also provide access to information on funding and tendering opportunities to help companies implement, comply with and benefit from their due diligence obligations. / For the purposes of the first subparagraph, the Commission shall ensure that the relevant data platforms providing information to companies and data users are interoperable and that data can be transmitted, exchanged and analysed in a technically seamless manner and complement the European Single Access Point. / 2. The Commission shall submit a report to the European Parliament and the Council by [24 months after the entry into force of this Directive] on the need to provide for technological solutions for the purposes of this Directive, including the use of trustworthy artificial intelligence in accordance with Regulation (EU) 2024/1689.

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

Added:Article 4 a (new): Article 4a / Digital solutions / 1. The Commission shall establish a dedicated digital reporting portal serving as a one-stop-shop for companies. The portal shall provide free access to all templates, guidelines and information relating to all reporting requirements imposed on companies in Union law, including voluntary tools, tailored to a company’s size, sector, products and services, and risk exposure. It shall also provide access to information on funding and tendering opportunities to help companies implement, comply with and benefit from their due diligence obligations. / For the purposes of the first subparagraph, the Commission shall ensure that the relevant data platforms providing information to companies and data users are interoperable and that data can be transmitted, exchanged and analysed in a technically seamless manner and complement the European Single Access Point. / 2. The Commission shall submit a report to the European Parliament and the Council by [24 months after the entry into force of this Directive] on the need to provide for technological solutions for the purposes of this Directive, including the use of trustworthy artificial intelligence in accordance with Regulation (EU) 2024/1689.