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En En Amendments European Parliament 2019-2024 Committee on Legal Affairs 2020/2129(INL) 9.10.2020 AMENDMENTS 201 - 400 Draft report Lara Wolters (PE657.191v01-00) Corporate due diligence and corporate accountability (2020/2129(INL)) AM\1215355EN.docx PE658.902v01-00 EN United in diversityEN AM_Com_NonLegReport PE658.902v01-00 2/120 AM\1215355EN.docx EN Amendment 201 Manon Aubry Motion for a resolution Annex I – part 1 – paragraph 9 – point 6 Motion for a resolution Amendment 6. A more general approach was taken 6. A different, more general and by the Non-Financial Reporting Directive5 complementary approach was taken by the , which imposes on some large Non-Financial Reporting Directive5 , undertakings the obligation to report on the which imposes on some large undertakings policies they pursue in relation to the obligation to report on the policies they environmental, social and employee pursue in relation to environmental, social matters, respect for human rights, anti- and employee matters, respect for human corruption and bribery matters, including rights, anti-corruption and bribery matters, due diligence. However, the scope of that including due diligence. However, the directive is limited and the obligation is scope of that directive is limited and the based on a comply-or-explain principle. obligation is based on a comply-or-explain principle. _________________ _________________ 5 Directive 2014/95/EU of the European 5 Directive 2014/95/EU of the European Parliament and of the Council of 22 Parliament and of the Council of 22 October 2014 amending Directive October 2014 amending Directive 2013/34/EU as regards disclosure of non- 2013/34/EU as regards disclosure of non- financial and diversity information by financial and diversity information by certain large undertakings and groups (OJ certain large undertakings and groups (OJ L 330, 15.11.2014, p. 1). L 330, 15.11.2014, p. 1). Or. en Amendment 202 Heidi Hautala Motion for a resolution Annex I – part 1 – paragraph 9 – point 6 Motion for a resolution Amendment 6. A more general approach was 6. A transparency and sustainability taken by the Non-Financial Reporting approach was taken by the Non-Financial Directive5 , which imposes on some large Reporting Directive5 , which imposes on undertakings the obligation to report on the some large undertakings the obligation to policies they pursue in relation to report on the policies they pursue in environmental, social and employee relation to environmental, social and AM\1215355EN.docx 3/120 PE658.902v01-00 EN matters, respect for human rights, anti- employee matters, respect for human corruption and bribery matters, including rights, anti-corruption and bribery matters, due diligence. However, the scope of that including due diligence. However, the directive is limited and the obligation is scope of that directive is limited and the based on a comply-or-explain principle. obligation is based on a comply-or-explain principle. _________________ _________________ 5 Directive 2014/95/EU of the European 5 Directive 2014/95/EU of the European Parliament and of the Council of 22 Parliament and of the Council of 22 October 2014 amending Directive October 2014 amending Directive 2013/34/EU as regards disclosure of non- 2013/34/EU as regards disclosure of non- financial and diversity information by financial and diversity information by certain large undertakings and groups (OJ certain large undertakings and groups (OJ L 330, 15.11.2014, p. 1). L 330, 15.11.2014, p. 1). Or. en Amendment 203 Liesje Schreinemacher, Adrián Vázquez Lázara Motion for a resolution Annex I – part 1 – paragraph 9 – point 6 Motion for a resolution Amendment 6. A more general approach was taken 6. A more general approach was taken by the Non-Financial Reporting Directive5 by the Non-Financial Reporting Directive5 , which imposes on some large , which imposes on some large undertakings the obligation to report on the undertakings the obligation to report on the policies they pursue in relation to policies they pursue in relation to environmental, social and employee environmental, social and employee matters, respect for human rights, anti- matters, respect for human rights, anti- corruption and bribery matters, including corruption and bribery matters, including due diligence. However, the scope of that due diligence. That obligation is based on directive is limited and the obligation is a comply-or-explain principle. based on a comply-or-explain principle. _________________ _________________ 5 Directive 2014/95/EU of the European 5 Directive 2014/95/EU of the European Parliament and of the Council of 22 Parliament and of the Council of 22 October 2014 amending Directive October 2014 amending Directive 2013/34/EU as regards disclosure of non- 2013/34/EU as regards disclosure of non- financial and diversity information by financial and diversity information by certain large undertakings and groups (OJ certain large undertakings and groups (OJ L 330, 15.11.2014, p. 1). L 330, 15.11.2014, p. 1). PE658.902v01-00 4/120 AM\1215355EN.docx EN Or. en Amendment 204 József Szájer, Enikő Győri Motion for a resolution Annex I – part 1 – paragraph 9 – point 7 Motion for a resolution Amendment 7. In some Member States the need to deleted make businesses more responsive to human rights and to environmental and governance concerns has led to the adoption of national due diligence legislation. In the Netherlands, the Child Labour Due Diligence Act requires undertakings operating in the Dutch market to investigate whether there is a reasonable suspicion that the goods or services supplied have been produced using child labour and, in the event of reasonable suspicion, to adopt and implement an action plan. In France, the Law on a duty of vigilance of parent and ordering companies requires from some large companies the adoption of a due diligence plan to identify and prevent human rights, health and safety and environmental risks caused by the undertaking, its subsidiaries or suppliers. In many other Member States, debate is ongoing as to the introduction of mandatory due diligence requirements for undertakings. Or. en Amendment 205 Manon Aubry, Emmanuel Maurel Motion for a resolution Annex I – part 1 – paragraph 9 – point 7 AM\1215355EN.docx 5/120 PE658.902v01-00 EN Motion for a resolution Amendment 7. In some Member States the need to 7. In some Member States the need to make businesses more responsive to human make businesses more responsive to human rights and to environmental and rights and to environmental and governance concerns has led to the governance concerns has led to the adoption of national due diligence adoption of national due diligence legislation. In the Netherlands, the Child legislation. In the Netherlands, the Child Labour Due Diligence Act requires Labour Due Diligence Act requires undertakings operating in the Dutch market undertakings operating in the Dutch market to investigate whether there is a reasonable to investigate whether there is a reasonable suspicion that the goods or services suspicion that the goods or services supplied have been produced using child supplied have been produced using child labour and, in the event of reasonable labour and, in the event of reasonable suspicion, to adopt and implement an suspicion, to adopt and implement an action plan. In France, the Law on a duty action plan. In France, the Law on a duty of vigilance of parent and ordering of vigilance of parent and ordering companies requires from some large companies requires from some large companies the adoption of a due diligence companies the adoption, publication and plan to identify and prevent human rights, implementation of a due diligence plan to health and safety and environmental risks identify and prevent human rights, health caused by the undertaking, its subsidiaries and safety and environmental risks caused or suppliers. In many other Member States, by the undertaking, its subsidiaries, sub- debate is ongoing as to the introduction of contractors or suppliers. The French law mandatory due diligence requirements for establishes an administrative liability for undertakings. the failure to abide by the due diligence requirements of the law, and a civil liability for the company to repair damages that could have been prevented by the proper exercise of due diligence. In many other Member States, debate is ongoing as to the introduction of mandatory due diligence requirements for undertakings and some Member States are currently considering the adoption of such legislations, including Germany, Norway, Sweden, Finland, Denmark, and Luxemburg; Or. en Amendment 206 Bettina Vollath Motion for a resolution Annex I – part 1 – paragraph 9 – point 7 PE658.902v01-00 6/120 AM\1215355EN.docx EN Motion for a resolution Amendment 7. In some Member States the need to 7. In some Member States the need to make businesses more responsive to human make businesses more responsive to human rights and to environmental and rights and to environmental and governance concerns has led to the governance concerns has led to the adoption of national due diligence adoption of national due diligence legislation. In the Netherlands, the Child legislation. In the Netherlands, the Child Labour Due Diligence Act requires Labour Due Diligence Act requires undertakings operating in the Dutch market undertakings operating in the Dutch market to investigate whether there is a reasonable to investigate whether there is a reasonable suspicion that the goods or services suspicion that the goods or services supplied
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