What changed between the draft committee report and the plenary report

Added:Article 29 – paragraph 1 – introductory part: 1. No later than … [OP please insert the date = 6 years after the date of entry into force of this Directive], and every 3 years thereafter, the Commission shall submit a comprehensive report to the European Parliament and to the Council on the implementation of this Directive. The report shall evaluate the effectiveness of this Directive in reaching its objectives, in particular regarding its effectiveness in preventing potential adverse impacts, bringing actual adverse impacts to an end or minimising their extent globally, derive recommendations for actions and shall be accompanied, if appropriate, by a legislative proposal. The report shall assess in particular the following issues:

Added:Article 29 – paragraph 1 – point -a (new): (-a) the impact of this Directive on SMEs, accompanied by an account and assessment of the effectiveness of the different measures and tools for support provided to SMEs by the Commission and the Member States;

Added:Article 29 – paragraph 1 – point -a a (new): (-aa) an assessment of the number of small and medium-sized undertakings voluntarily applying corporate sustainability and due diligence in line with this Directive;

Added:Article 29 – paragraph 1 – point -a b (new): (-ab) the effectiveness of this Directive in achieving its objectives, including the associated indirect costs and the economic, social and environmental benefits thereof as well as the effects on the competitiveness of European Union companies;

Added:Article 29 – paragraph 1 – point a: (a) whether the thresholds regarding the number of employees and net turnover laid down in Article 2 need to be lowered, in particular for certain sectors, whether the modalities for calculating thresholds are appropriate and whether significant loopholes need to be closed for the Directive to apply to all relevant legal forms of economic operators and complex corporate structures;

Added:Article 29 – paragraph 1 – point a a (new): (aa) the effectiveness of the enforcement mechanisms put in place at national level and of the sanctions and procedures for civil liability in particular;

Added:Article 29 – paragraph 1 – point a b (new): (ab) the convergence and divergence between national laws of the Member States transposing this Directive;

Added:Article 29 – paragraph 1 – point b: deleted

Added:Article 29 – paragraph 1 – point c: deleted

Added:Article 29 – paragraph 1 – point d: (d) whether Articles 4 to 14 should be extended to additional adverse impacts, in particular to also encompass adverse impacts on good governance.

Added:Article 29 – paragraph 1 – point d a (new): (da) whether a broad sustainability plan, dealing with other environmental impacts than climate, shall be developed;

Added:Article 29 – paragraph 1 – point d b (new): (db) whether the definition of "value chain" as regards regulated financial undertakings should be extended to a wider range of companies;

Added:Article 29 – paragraph 1 a (new): 1a. The Commission shall initiate and coordinate an annual Union-wide assessment of the resilience of companies to adverse scenarios related to their value chains. The Commission shall provide this assessment to the European Parliament and the Council.

Added:Article 30 – paragraph 1 – subparagraph 2 – introductory part: They shall apply those provisions from… [OJ to insert: 3 years from the entry into force of this Directive] as regards companies referred to in Article 2(1) which had more than 1000 employees on average and had a net worldwide turnover of more than EUR 150 million in the last financial year, or were the ultimate parent company of a group with such a number of employees and generating such a turnover, and Article 2(2) which generated a net turnover of more than EUR 150 million in the Union in the financial year preceding the last financial year, or were the ultimate parent company of a group generating such a turnover. / They shall apply those provisions from… [OJ to insert: 4 years from the entry into force of this Directive] as regards companies referred to in Article 2(1), which had more than 500 employees on average and had a net worldwide turnover of more than EUR 150 million in the last financial year, or were the ultimate parent company of a group with such a number of employees and generating such a turnover. / They shall apply those provisions from… [OJ to insert: 4 years from entry into force of this Directive] as regards companies referred to in Article 2(1) point (a), which had more than 250 employees on average and had a net worldwide turnover of more than EUR 40 million, and Article 2(2) which generated a net turnover of more than EUR 40 million in the Union and EUR 150 million worldwide in the financial year preceding the last financial year or were the ultimate…

Added:Article 30 – paragraph 1 – subparagraph 2 – point a: deleted

Added:Article 30 – paragraph 1 – subparagraph 2 – point b: deleted

Added:Annex I – Part I – subheading 1 – title: 1. Rights and prohibitions included in international human rights agreements

Added:Annex I – Part I – subheading 1 – point 1: 1. The people's right to dispose of a land's natural resources and to not be deprived of means of subsistence in accordance with Article 1 of the International Covenant on Civil and Political Rights;

5 unchanged paragraphs

Annex I – Part I – subheading 1 – point 2: 2. The right to life and security in accordance with Article 3 of the Universal Declaration on Human rights;

Annex I – Part I – subheading 1 – point 3: 3. The prohibition of torture, cruel, inhuman or degrading treatment in accordance with Article 5 of the Universal Declaration of Human Rights;

Annex I – Part I – subheading 1 – point 4: 4. The right to liberty and security in accordance with Article 9 of the Universal Declaration of Human Rights;

Annex I – Part I – subheading 1 – point 5: 5. The prohibition of arbitrary or unlawful interference with a person's privacy, family, home or correspondence and attacks on their reputation, in accordance with Article 17 of the Universal Declaration of Human Rights;

Annex I – Part I – subheading 1 – point 6: 6. The prohibition of interference with the freedom of thought, conscience and religion in accordance with Article 18 of the Universal Declaration of Human Rights;

Change 78

Changed:Annex I – Part I – subheading 1 – point 7: 7. The right to enjoy just and favourable conditions of work including remuneration that provides for a decent living, safe and healthy working conditions and reasonable limitation of working hours. This includes both the right to a fairliving wage for employees and the right to a living income for self-employed workers and smallholders in accordance with Article 7 of the International Covenant on Economic, Social and Cultural Rights and Article 23(3) of the Universal Declaration of Human Rights;

Change 79

Changed:Annex I – Part I – subheading 1 – point 7 a (new): 7 a.7a The right of everyone to an adequate standard of living for themselves and their family, including adequate food, clothing and housing, and to continuous improvement of living conditions in accordance with Article 11 of the International Covenant on Economic, Social and Cultural Rights and Article 25 of the Universal Declaration of Human Rights;

Change 80

Changed:Annex I – Part I – subheading 1 – point 8: 8. The prohibition to restrict workers’ access to adequate housing, if the workforce is housed in accommodation provided by the company, and to restrict workers’ access to adequate food, clothing, and water and sanitation in the work placeworkplace in accordance with Article 11 of the International Covenant on Economic, Social and Cultural Rights;

6 unchanged paragraphs

Annex I – Part I – subheading 1 – point 9: 9. The right of the child to have his or her best interests given primary consideration in all decisions and actions that affect children in accordance with Article 3 of the Convention of the Rights of the Child; the right of the child to develop to his or her full potential in accordance with Article 6 of the Convention of the Rights of the Child; the right of the child to the highest attainable standard of health in accordance with Article 24 of the Convention on the Rights of the Child; the right to social security and an adequate standard of living in accordance with Article 26 and 27 of the Convention on the Rights of the Child; the right to education in accordance with Article 28 of the Convention on the Rights of the Child; the right of the child to be protected from all forms of sexual exploitation and sexual abuse and to be protected from being abducted, sold or moved illegally to a different place in or outside their country for the purpose of exploitation, in accordance with Articles 34 and 35 of the Convention of the Rights of the Child;

Annex I – Part I – subheading 1 – point 10: 10. The prohibition of the employment of a child under the age at which compulsory schooling is completed and, in any case, is not less than 15 years, except where the law of the place of employment so provides in accordance with Article 2 (4) and Articles 4 to 8 of the International Labour Organization Minimum Age Convention, 1973 (No. 138);

Annex I – Part I – subheading 1 – point 11 – introductory part: 11. The prohibition of child labour pursuant to Article 32 of the Convention on the Rights of the Child, including the worst forms of child labour for children (persons below the age of 18 years) in accordance with Article 3 of the of the International Labour Organization Worst Forms of Child Labour Convention, 1999 (No. 182). This includes:

Annex I – Part I – subheading 1 – point 12: 12. The prohibition of forced labour; this includes all work or service that is exacted from any person under the menace of any penalty and for which the said person has not offered himself or herself voluntarily, for example as a result of debt bondage or trafficking in human beings; excluded from forced labour are any work or services that comply with Article 2 (2) of International Labour Organization Forced Labour Convention, 1930 (No. 29) or with Article 8 (3) (b) and (c) of the International Covenant on Civil and Political Rights;

Annex I – Part I – subheading 1 – point 13: 13. The prohibition of all forms of slavery, practices akin to slavery, serfdom or other forms of domination or oppression in the workplace, such as extreme economic or sexual exploitation and humiliation in accordance with Article 4 of the Universal Declaration of Human Rights and Art. 8 of the International Covenant on Civil and Political Rights;

Annex I – Part I – subheading 1 – point 14: 14. The prohibition of human trafficking in accordance with Article 3 of the Palermo Protocol to Prevent, Suppress and Punish Trafficking in Persons Especially Women and Children, supplementing the United Nations Convention against Transnational Organized Crime;

Change 81

Changed:Annex I – Part I – subheading 1 – point 15 – introductory part: 15. The right to freedom of association, assembly, the rights to organise and collective bargaining in accordance with Article 20 of the Universal Declaration of Human Rights, Articles 21 and 22 of the International Covenant on Civil and Political Rights Article 8 of the International Covenant on Economic, Social and Cultural Rights, the International Labour Organization Freedom of Association and Protection of the Right to Organise Convention, 1948 (No. 87) and the International Labour Organization Right to Organise and Collective Bargaining Convention, 1949 (No. 98), including the following rights:

Annex I – Part I – subheading 1 – point 16: 16. The prohibition of unequal treatment in employment, unless this is justified by the requirements of the employment in accordance with Article 2 and Article 3 of the International Labour Organisation Equal Remuneration Convention, 1951 (No. 100), Article 1 and Article 2 of the International Labour Organisation Discrimination (Employment and Occupation) Convention, 1958 (No. 111) and Article 7 of the International Covenant on Economic, Social and Cultural Rights; unequal treatment includes, in particular, the payment of unequal remuneration for work of equal value;

Annex I – Part I – subheading 1 – point 17: 17. The prohibition of withholding an adequate living wage in accordance with Article 7 of the International Covenant on Economic, Social and Cultural Rights;

Change 82

Changed:Annex I – Part I – subheading 1 – point 18 – introductory part: 18. The prohibition of causing any measurable environmental degradation, such as harmful soil change, water or air pollution, harmful emissionsemissions, or excessive water consumption or other impact on natural resources, that

Annex I – Part I – subheading 1 – point 18 – point a: (a) impairs the natural bases for the preservation and production of food and feed or

Change 83

Added:Annex I – Part I – subheading 1 – point 18 – point d a (new): (da) impairs health, such as causing epidemics, taking into account the One Health approach or

Added:Annex I – Part I – subheading 1 – point 18 – point e: (e) affects ecological integrity, such as deforestation, in accordance with Article 3 of the Universal Declaration of Human Rights, Article 5 of the International Covenant on Civil and Political Rights and Article 12 of the International Covenant on Economic, Social and Cultural Rights,

Annex I – Part I – subheading 1 – point 19: 19. The prohibition to unlawfully evict or take land, forests and waters when acquiring, developing or otherwise use land, forests and waters, including by deforestation, the use of which secures the livelihood of a person in accordance with Article 11 of the International Covenant on Economic, Social and Cultural Rights;

Change 84

Changed:Annex I – Part I – subheading 1 – point 19 a (new): 19a. The rights of indigenous peoples to self-determination in accordance with Article 31 of the International Covenant on Civil and Political Rights, Article 1 of the International Covenant on Economic, Social and Cultural Rights, and Article 5 of the International Convention on the Elimination of All forms of Racial Discrimination, and their right to be consultedgive, inmodify, orderwithhold toor obtainwithdraw their freefree, prior, and informed consent prior to theinterventions, approvaldecisions ofand anyactivities projectthat affectingmay affect their landslands, orterritories, territoriesresources and other resources,rights, in accordance with Article 3227 of the United NationsInternational DeclarationCovenant on Civil and Political Rights and Article 15 of the International Covenant on Economic, Social and Cultural Rights and Articles 2 and 5 of Indigenousthe Peoples;International Convention on the Elimination of All Forms of Racial Discrimination;

Change 85

Changed:Annex I – Part I – subheading 1 – point 20: 20. The indigenous peoples’ right to the lands, territories and resources which they have traditionally owned, occupied or otherwise used or acquired in accordance with ArticleArticles 25,1 26and (1)27 of the International Covenant on Civil and (2),Political 27,Rights and 29Articles (2)1, 2 and 15 of the UnitedInternational NationsCovenant Declarationon Economic, Social and Cultural Rights and Article 5 of the International Convention on the RightsElimination of IndigenousAll Peoples;Forms of Racial Discrimination

Change 86

Changed:Annex I – Part I – subheading 1 – point 21: 21. A prohibition or right not covered by points 1 to 20 above but included in the human rights agreements listed in Section 2 of this Part, whichwhere directlythere impairsis a legal interest protected in those agreements, provided that the company concerned could have reasonably established theforeseeable risk ofthat such impairment anda anyprohibition appropriateor measuresright tomay be taken in order to comply with the obligations referred to in Article 4 of this Directive taking into account all relevant circumstances of their operations, such as the sector and operational context.affected.

Change 87

Changed:Annex I – Part I – subheading 2:2 – title: 2. Human rights and fundamental freedoms conventions and instruments / These include, amongst others:

Change 88

Removed:Annex I – Part I – subheading 2 – indent 6 a (new): - The International Convention for the Protection of All Persons from Enforced Disappearance;

Removed:Annex I – Part I – subheading 2 – indent 7 a (new): - The United Nations Declaration of the Elimination of Violence against Women;

Removed:Annex I – Part I – subheading 2 – indent 10 a (new): - The United Nations Declaration on Human Rights Defenders;

Removed:Annex I – Part I – subheading 2 – indent 10 b (new): - The International Convention on the Protection of the Rights of All Migrant Workers and Members of their Families;

Annex I – Part I – subheading 2 – indent 11: — The United Nations Declaration on the Rights of Persons Belonging to National or Ethnic, Religious and Linguistic Minorities;

Change 89

Changed:Annex I – Part I – subheading 2 – indent 11 a (new): -— The United Nations Declaration on the Elimination of All FormsRights of IntolerancePeasants and of DiscriminationOther BasedPeople onWorking Religionin orRural Belief;Areas;

Change 90

Changed:Annex I – Part I – subheading 2 – indent 1112 ba (new): - The— United Nations Declaration on the Rights of Peasants and Other People WorkingConvention inagainst RuralCorruption, Areas;2003;

Change 91

Changed:Annex I – Part I – subheading 2 – indent 1412 ab (new): - The International Labour Organisation’s Indigenous and— TribalOECD Peoples’Anti-Bribery Convention, 1989 (No. 169)1997;

Change 92

Changed:Annex I – Part I – subheading 2 – indent 14 ba (new): -— The International Labour Organisation’s DomesticIndigenous Workersand Tribal Peoples’ Convention, 20111989 (No. 189);169);

Change 93

Changed:Annex I – Part I – subheading 2 – indent 1415 c– (new):subindent -5 Thea International(new): Labour— Organisation’sILO ViolenceOccupational Safety and HarassmentHealth Convention, 20191981 (No. 190)155)

Change 94

Changed:Annex I – Part I – subheading 2 – indent 2015 a– subindent 5 b (new): -— ILO Promotional Framework for Occupational Safety and Health Convention,Health, 19812006 (No.(No 155)187)

Change 95

Changed:Annex I – Part I – subheading 2 – indent 2315 a (new): -— The International humanitarian law instruments: / - Four Geneva Conventions of 1949; / - Convention (I) for the Amelioration of the Condition of the Wounded and Sickinstruments inas Armedlaid Forcesout in the Field / - Convention (II) for the Amelioration of the Condition of Wounded,Geneva SickConventions and Shipwrecked Members of the Armed Forces at Sea / - Convention (III) relative to the Treatment of Prisoners of War / - Convention (IV) relative to the Protection of Civilian Persons in Time of War / - Additionaladditional protocols to the Geneva Conventions

Change 96

Changed:Annex I – Part I – subheading 2 – indent 2315 b (new): - United Nations— BasicCouncil Principlesof andEurope GuidelinesConvention on the Right to a Remedypreventing and Reparation of Victims of Gross Violations of Internationalcombating Humanviolence Rightsagainst Lawwomen and Serious Violations of International Humanitariandomestic Lawviolence

Change 97

Removed:Annex I – Part I – subheading 2 - indent 23 c (new): - UNHRC Resolution on the Human Right to a Safe, Clean, Health and Sustainable Environment.

Added:Annex I – Part II – title: Union and internationally recognized objectives and prohibitions included in environmental and climate conventions and Union legislation

Removed:Annex I – Part I – subheading 2 – indent 23 d (new): - The European Convention on Human Rights