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Changes between two versions

What changed between the adopted text of 13 Nov 2025 and the adopted text of 16 Dec 2025

From · adopted text· 13 Nov 2025

TA-10-2025-0264

Certain corporate sustainability reporting and due diligence requirements

To · adopted text· 16 Dec 2025

TA-10-2025-0324

Certain corporate sustainability reporting and due diligence requirements

These two texts have too little in common to compare paragraph by paragraph: they are different documents rather than versions of one (for example one group’s motion and the joint text that was adopted).

+16 added · −288 removed · 1 changed paragraphs, packaging included.

Part 5 of 6: Paragraphs 241–300

Removed:Amendments 246 and 306

Removed:Article 4 – paragraph 1 – point 5

Removed:Directive (EU) 2024/1760

Removed:Article 10 – paragraph 6 – subparagraph 1 – introductory part

Removed:Amendment: As regards potential adverse impacts as referred to in paragraph 1 that could not be prevented or adequately mitigated by the measures set out in paragraphs 2, 4 and 5, the company can, as a last resort:

Removed:Directive (EU) 2024/1760

Removed:Article 4 – paragraph 1 – point 5, Article 10 – paragraph 6 – subparagraph 1 – point c: (c) use or increase its leverage, where possible, through the temporary suspension of the business relationship with respect to the activities concerned.

Removed:Directive (EU) 2024/1760

Removed:Article 4 – paragraph 1 – point 5, Article 10 – paragraph 6 – subparagraph 2: As long as there is a reasonable expectation that the enhanced prevention action plan will succeed, the mere fact of continuing to engage with the business partner shall not expose the company to penalties pursuant to Article 27 or to liability under Article 29.

Removed:Directive (EU) 2024/1760

Removed:Article 4 – paragraph 1 – point 5, Article 10 – paragraph 6 – 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 prevented or adequately mitigated. 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.

Removed:Directive (EU) 2024/1760

Removed:Article 4 – paragraph 1 – point 5, Article 10 – paragraph 6 – 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.

Removed:Amendments 247 and 307

Removed:Article 4 – paragraph 1 – point 6

Removed:Directive (EU) 2024/1760

Removed:Article 11 – paragraph 7 – subparagraph 1 – introductory part

Removed:Amendment: ‘7. As regards actual adverse impacts as referred to in paragraph 1 that could not be brought to an end or the extent of which could not be minimised by the measures set out in paragraphs 3, 5 and 6, the company can, as a last resort:

Removed:Directive (EU) 2024/1760

Removed:Article 4 – paragraph 1 – point 6, Article 11 – paragraph 7 – subparagraph 1 – point b: (b) where the law governing its relation with the business partner concerned so entitles it, adopt and implement an enhanced corrective action plan for the specific adverse impact without undue delay, provided that there is a reasonable expectation that those efforts will succeed, and

Removed:Directive (EU) 2024/1760

Removed:Article 4 – paragraph 1 – point 6, Article 11 – paragraph 7 – subparagraph 1 – point c: (c) use or increase its leverage, where possible, through the temporary suspension of the business relationship with respect to the activities concerned.

Removed:Directive (EU) 2024/1760

Removed:Article 4 – paragraph 1 – point 6, Article 11 – paragraph 7 – subparagraph 2: As long as there is a reasonable expectation that the enhanced corrective action plan will succeed, the mere fact of continuing to engage with the business partner shall not expose the company to penalties pursuant to Article 27 or to liability pursuant to Article 29.

Removed:Directive (EU) 2024/1760

Removed: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.

Removed:Directive (EU) 2024/1760

Removed: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.

Removed:Directive (EU) 2024/1760

Removed: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.’;

Removed:Directive (EU) 2024/1760

Removed: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.’;

Removed:Amendments 248 and 310

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

Removed:Directive (EU) 2024/1760

Removed:Article 19 – paragraph 2 – point b

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

Removed:Directive (EU) 2024/1760

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.’;

Removed:Amendments 311 and 398

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

Removed:Directive (EU) 2024/1760

Removed:Article 22

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

Removed:Amendments 251 and 313

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

Removed:Directive (EU) 2024/1760

Removed:Article 24 – paragraph 1

Removed: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.’;

Removed:Amendments 252 and 314

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

Removed:Directive (EU) 2024/1760

Removed:Article 25 – paragraph 1

Removed: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.’;

Removed:Directive (EU) 2024/1760

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

Removed:Directive (EU) 2024/1760

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

Removed:Amendments 253 and 315

Removed:Article 4 – paragraph 1 – point 11