amendment list, 5 November 2025

Certain corporate sustainability reporting and due diligence requirements

Report A-10-2025-0197-AM-140-140 · (COM(2025)0081 – C10-0037/2025 – 2025/0045(COD))

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Text 13 paragraphs

7.11.2025 A10-0197/140

Amendment 140

Manon Aubry, Arash Saeidi, Mario Furore

on behalf of The Left Group

Report A10-0197/2025

Jörgen Warborn

(COM(2025)0081 – C10-0037/2025 – 2025/0045(COD))

Proposal for a directive

Article 2 – paragraph 1 – point 6 – point b

Directive 2013/34/EU

Article 29b – paragraph 4 – last sentence

Text proposed by the Commission	Amendment
Text proposed by the Commission(b) in paragraph 4, first subparagraph, the last sentence is replaced by the following:	Amendmentdeleted
Text proposed by the Commission‘Sustainability reporting standards shall not specify disclosures that would require undertakings to obtain from undertakings in their value chain which, on their balance sheet dates, do not exceed the average number of1000 employees during the financial year any information that exceeds the information to be disclosed pursuant to the sustainability reporting standards for voluntary use referred to in Article 29ca.;’

Text proposed by the Commission

Amendment

(b) in paragraph 4, first subparagraph, the last sentence is replaced by the following:

deleted

‘Sustainability reporting standards shall not specify disclosures that would require undertakings to obtain from undertakings in their value chain which, on their balance sheet dates, do not exceed the average number of1000 employees during the financial year any information that exceeds the information to be disclosed pursuant to the sustainability reporting standards for voluntary use referred to in Article 29ca.;’

Or. en