### in compliance with union law including competition law , collaborate with other entities , including , where relevant , to increase the company’s ability to bring the adverse impact to an end , in particular where no other action is suitable or effective. ### in compliance with union law including competition law , collaborate with other entities , sectoral approaches or industry initiatives , including , where relevant , to increase the company’s ability to bring the adverse impact to an end , in particular where no other action is suitable or effective.


### 4. as regards actual adverse impacts that could not be brought to an end or adequately mitigated by the measures in paragraph 3 , the company may seek to conclude a contract with a partner with whom it has an indirect relationship , with a view to achieving compliance with the company’s code of conduct or a corrective action plan. when such a contract is concluded , paragraph 5 shall apply. ### 4. as regards actual adverse impacts that could not be brought to an end or adequately mitigated by the measures in paragraph 3 , the company should seek to conclude a contract with a partner with whom it has an indirect relationship , with a view to achieving compliance with the company’s code of conduct or a corrective action plan. when such a contract is concluded , paragraph 5 shall apply.


### 4. as regards actual adverse impacts that could not be brought to an end or adequately mitigated by the measures in paragraph 3 , the company may seek to conclude a contract with a partner with whom it has an indirect relationship , with a view to achieving compliance with the company’s code of conduct or a corrective action plan. when such a contract is concluded , paragraph 5 shall apply. ### 4. as regards actual adverse impacts that could not be brought to an end or adequately mitigated by the measures in paragraph 3 , the company may seek to conclude a contract with a partner with whom it has a direct relationship , with a view to achieving compliance with the company’s code of conduct or a corrective action plan. when such a contract is concluded , paragraph 5 shall apply.


### 4. as regards actual adverse impacts that could not be brought to an end or adequately mitigated by the measures in paragraph 3 , the company may seek to conclude a contract with a partner with whom it has an indirect relationship , with a view to achieving compliance with the company’s code of conduct or a corrective action plan. when such a contract is concluded , paragraph 5 shall apply. ### 4. as regards actual adverse impacts that could not be brought to an end or adequately mitigated by the measures in paragraph 3 , the company that is directly linked to the impact may seek to conclude a contract , where appropriate , with a partner with whom it has an indirect relationship outside the eu that was identified in accordance with article 6 due to substantiated knowledge of actual adverse impacts , with a view to achieving compliance with the company’s code of conduct or a corrective action plan. when such a contract is concluded , paragraph 5 shall apply.


### 4. as regards actual adverse impacts that could not be brought to an end or adequately mitigated by the measures in paragraph 3 , the company may seek to conclude a contract with a partner with whom it has an indirect relationship , with a view to achieving compliance with the company’s code of conduct or a corrective action plan. when such a contract is concluded , paragraph 5 shall apply. ### 4. as regards actual adverse impacts that could not be brought to an end or adequately mitigated by the measures in paragraph 3 , the company may seek to conclude a contract with a partner with whom it has an direct relationship , with a view to achieving compliance with the company’s code of conduct or a corrective action plan. when such a contract is concluded , paragraph 5 shall apply.


### the contractual assurances or the contract shall be accompanied by the appropriate measures to verify compliance. for the purposes of verifying compliance , the company may refer to suitable industry initiatives or independent third-party verification. ### assurances , contractual or non-contractual , or the contract may be , where appropriate , accompanied by the appropriate measures to verify compliance. for the purpose of verifying compliance , the company may refer to suitable industry initiatives or independent third-party verification.


### when contractual assurances are obtained from , or a contract is entered into , with an sme , the terms used shall be fair , reasonable and non-discriminatory. where measures to verify compliance are carried out in relation to smes , the company shall bear the cost of the independent third-party verification. ### when contractual assurances are obtained from , or a contract is entered into , with an sme , the terms used shall be fair , reasonable and non-discriminatory.


### when contractual assurances are obtained from , or a contract is entered into , with an sme , the terms used shall be fair , reasonable and non-discriminatory. where measures to verify compliance are carried out in relation to smes , the company shall bear the cost of the independent third-party verification. ### when contractual assurances are obtained from , or a contract is entered into , with an sme , the terms used shall be fair , reasonable and non-discriminatory. disproportionate passing on of liability to smes is prohibited. where measures to verify compliance are carried out in relation to smes , the company shall bear the cost of the independent third-party verification.


### when contractual assurances are obtained from , or a contract is entered into , with an sme , the terms used shall be fair , reasonable and non-discriminatory. where measures to verify compliance are carried out in relation to smes , the company shall bear the cost of the independent third-party verification. ### terms and conditions of contractual assurances and contracts shall be fair , reasonable and non-discriminatory. where measures to verify compliance are carried out in relation to smes , the company shall bear the cost of the independent third-party verification.


### when contractual assurances are obtained from , or a contract is entered into , with an sme , the terms used shall be fair , reasonable and non-discriminatory. where measures to verify compliance are carried out in relation to smes , the company shall bear the cost of the independent third-party verification. ### when assurances , including contractual , are obtained from , or a contract is entered into , with another company , the terms used shall be fair , reasonable and non-discriminatory. where measures to verify compliance are carried out in relation to smes , the cost of the independent third-party verification should be provided by public funds.


### as regards actual adverse impacts within the meaning of paragraph 1 that could not be brought to an end or the extent of which could not be minimised by the measures provided for in paragraphs 3 , 4 and 5 , the company shall refrain from entering into new or extending existing relations with the partner in connection to or in the value chain of which the impact has arisen and shall , where the law governing their relations so entitles them to , take one of the following actions: ### as regards actual adverse impacts within the meaning of paragraph 1 that could not be brought to an end or the extent of which could not be minimised by the measures provided for in paragraphs 3 , 4 and 5 , the company shall refrain from entering into new or extending existing relations with the partner in connection to or in the supply chain of which the impact has arisen and shall , where the law governing their relations so entitles them to , take one of the following actions:


### as regards actual adverse impacts within the meaning of paragraph 1 that could not be brought to an end or the extent of which could not be minimised by the measures provided for in paragraphs 3 , 4 and 5 , the company shall refrain from entering into new or extending existing relations with the partner in connection to or in the value chain of which the impact has arisen and shall , where the law governing their relations so entitles them to , take one of the following actions: ### as regards actual adverse impacts within the meaning of paragraph 1 that could not be brought to an end or the extent of which could not be minimised by the measures provided for in paragraphs 3 , 4 and 5 , the company shall envisage while taking into account potential social and economic adverse impacts related to its decision , to take one of the following actions:


### as regards actual adverse impacts within the meaning of paragraph 1 that could not be brought to an end or the extent of which could not be minimised by the measures provided for in paragraphs 3 , 4 and 5 , the company shall refrain from entering into new or extending existing relations with the partner in connection to or in the value chain of which the impact has arisen and shall , where the law governing their relations so entitles them to , take one of the following actions: ### as regards actual adverse impacts within the meaning of paragraph 1 that could not be brought to an end or the extent of which could not be minimised by the measures provided for in paragraphs 3 , 4 and 5 , the company may , after having taken into account potential social and economic adverse impacts and having evaluated actual and potential human rights impact related to its decision , take any of the following actions:


### as regards actual adverse impacts within the meaning of paragraph 1 that could not be brought to an end or the extent of which could not be minimised by the measures provided for in paragraphs 3 , 4 and 5 , the company shall refrain from entering into new or extending existing relations with the partner in connection to or in the value chain of which the impact has arisen and shall , where the law governing their relations so entitles them to , take one of the following actions: ### as regards actual adverse impacts within the meaning of paragraph 1 that the company caused or contributed to and that could not be brought to an end or the extent of which could not be minimised by the measures provided for in paragraphs 3 , 4 and 5 and despite repeated efforts , the company shall refrain from entering into new or extending existing relations with the partner in connection to or in the supply chain of which the impact has arisen and shall , as a measure of last resort , where the law governing their relations so entitles them to and where the impact is considered extremely severe or irreversible , take the following actions , in line with responsible disengagement , taking into account the best interest of those impacted:


### as regards actual adverse impacts within the meaning of paragraph 1 that could not be brought to an end or the extent of which could not be minimised by the measures provided for in paragraphs 3 , 4 and 5 , the company shall refrain from entering into new or extending existing relations with the partner in connection to or in the value chain of which the impact has arisen and shall , where the law governing their relations so entitles them to , take one of the following actions: ### as regards actual adverse impacts within the meaning of paragraph 1 that could not be brought to an end or the extent of which could not be minimised by the measures provided for in paragraphs 3 , 4 and 5 , the company may refrain as a last resort from entering into new or extending existing relations with the partner in connection to or in the supply chain of which the impact has arisen and may , where the law governing their relations so entitles them to , take one of the following actions if they are in the best interest of the potential victims of the potential and actual adverse impacts , in line with responsible disengagement , also taking into account proportionality and the consequences of disrupting supply chains:


### temporarily suspend commercial relationships with the partner in question , while pursuing efforts to bring to an end or minimise the extent of the adverse impact , or ### temporarily suspend commercial relationships with the partner in question , while pursuing efforts to bring to an end or minimise the extent of the adverse impact , if there is reasonable expectation that these efforts will succeed in the short-term. if there is no such reasonable expectation or the efforts did not succeed in the short-term , the company shall terminate the business relationship or


### terminate the business relationship with respect to the activities concerned , if the adverse impact is considered severe. ### terminate the business relationship with respect to the activities concerned , if the adverse impact is considered severe while paying a special attention to the possible aggravation of the human rights or humanitarian impact caused by this termination.


### terminate the business relationship with respect to the activities concerned , if the adverse impact is considered severe. ### terminate the business relationship with respect to the activities concerned , if the adverse impact is considered severe , has occurred repeatedly in relation to the partner or in its value chain , or where there is a serious risk of recurrence.


### terminate the business relationship with respect to the activities concerned , if the adverse impact is considered severe. ### terminate the business relationship with respect to the activities concerned;


### terminate the business relationship with respect to the activities concerned , if the adverse impact is considered severe. ### if suspension does not lead to a sufficient result , terminate the business relationship with respect to the activities concerned. member states shall provide for the availability of an option to terminate the business relationship in contracts governed by their laws.


### member states shall provide for the availability of an option to terminate the business relationship in contracts governed by their laws. ### member states shall provide for the availability of an option to terminate the business relationship in contracts governed by their laws in light of potential adverse human rights or environmental impacts that are severe , have occurred repeatedly , or where there is a serious risk of their reoccurrence.


### member states shall provide for the availability of an option to terminate the business relationship in contracts governed by their laws. ### member states shall provide for the availability of an option to temporarily suspend and terminate the business relationship in contracts governed by their laws in accordance with the first subparagraph , except for contracts where the parties are obliged by law to enter into them.


### member states shall provide for the availability of an option to terminate the business relationship in contracts governed by their laws. ### deleted


### 7. by way of derogation from paragraph 6 , point (b) , when companies referred to in article 3 , point (a)(iv) , provide credit , loan or other financial services , they shall not be required to terminate the credit , loan or other financial service contract , when this can be reasonably expected to cause substantial prejudice to the entity to whom that service is being provided. ### 7. by way of derogation from paragraph 6 , point (b) , when companies referred to in article 3 , point (a)(iv) , provide credit , loan or other financial services , they shall not be required to temporarily suspend or terminate the credit , loan or other financial service contract , when this can be reasonably expected to cause substantial prejudice to the entity to whom that service is being provided.


### 7. by way of derogation from paragraph 6 , point (b) , when companies referred to in article 3 , point (a)(iv) , provide credit , loan or other financial services , they shall not be required to terminate the credit , loan or other financial service contract , when this can be reasonably expected to cause substantial prejudice to the entity to whom that service is being provided. ### deleted


### 7. by way of derogation from paragraph 6 , point (b) , when companies referred to in article 3 , point (a)(iv) , provide credit , loan or other financial services , they shall not be required to terminate the credit , loan or other financial service contract , when this can be reasonably expected to cause substantial prejudice to the entity to whom that service is being provided. ### 7. by way of derogation from paragraph 6 , point (b) , when companies referred to in article 3 , point (a)(iv) , provide credit , loan , statutory insurance cover , or other financial services , they shall not be required to terminate the credit , loan or other financial service contract , when this can be reasonably expected to cause substantial prejudice to the entity to whom that service is being provided.


### complaints procedure ### notification procedure


### 1. member states shall ensure that companies provide the possibility for persons and organisations listed in paragraph 2 to submit complaints to them where they have legitimate concerns regarding actual or potential adverse human rights impacts and adverse environmental impacts with respect to their own operations , the operations of their subsidiaries and their value chains. ### 1. member states shall ensure that companies provide the possibility for persons and organisations listed in paragraph 2 to submit notifications to them where they have legitimate concerns regarding actual or potential adverse human rights impacts and adverse environmental impacts with respect to their own operations , the operations of their subsidiaries and their supply chains.


### 1. member states shall ensure that companies provide the possibility for persons and organisations listed in paragraph 2 to submit complaints to them where they have legitimate concerns regarding actual or potential adverse human rights impacts and adverse environmental impacts with respect to their own operations , the operations of their subsidiaries and their value chains. ### 1. member states shall ensure that companies provide the possibility for persons and organisations listed in paragraph 2 to submit complaints to them where they have legitimate concerns regarding actual or potential adverse human rights impacts and actual or potential adverse environmental impacts with respect to their own operations , the operations of their subsidiaries and their value chains. it must be possible to submit such complaints in a manner that is accessible , secure , predictable and transparent , while allowing for anonymous or confidential submission methods.


### 1. member states shall ensure that companies provide the possibility for persons and organisations listed in paragraph 2 to submit complaints to them where they have legitimate concerns regarding actual or potential adverse human rights impacts and adverse environmental impacts with respect to their own operations , the operations of their subsidiaries and their value chains. ### 1. member states shall ensure that companies provide the possibility for persons and organisations listed in paragraph 2 to submit complaints to them where they have legitimate concerns regarding actual or potential adverse human rights impacts and adverse environmental impacts with respect to their own operations , the operations of their subsidiaries and their value chains. the complaint must be factually justified and reasonably documented.


### 1. member states shall ensure that companies provide the possibility for persons and organisations listed in paragraph 2 to submit complaints to them where they have legitimate concerns regarding actual or potential adverse human rights impacts and adverse environmental impacts with respect to their own operations , the operations of their subsidiaries and their value chains. ### 1. member states shall ensure that companies provide the possibility for persons and organisations listed in paragraph 2 to submit complaints to them where they have legitimate concerns regarding actual or potential adverse human rights impacts and adverse environmental impacts with respect to their own operations , the operations of their subsidiaries and their direct business partners.


### 1. member states shall ensure that companies provide the possibility for persons and organisations listed in paragraph 2 to submit complaints to them where they have legitimate concerns regarding actual or potential adverse human rights impacts and adverse environmental impacts with respect to their own operations , the operations of their subsidiaries and their value chains. ### 1. member states shall ensure that companies provide the possibility for persons and organisations listed in paragraph 2 to notify them where they have legitimate information regarding actual or potential adverse human rights and environmental impacts with respect to their own operations , the operations of their subsidiaries and their supply chains. this can be done in cooperation with industry initiatives.


### 1. member states shall ensure that companies provide the possibility for persons and organisations listed in paragraph 2 to submit complaints to them where they have legitimate concerns regarding actual or potential adverse human rights impacts and adverse environmental impacts with respect to their own operations , the operations of their subsidiaries and their value chains. ### 1. member states shall ensure that companies provide the possibility for persons and organisations listed in paragraph 2 to submit complaints to them where they have legitimate and substantiated concerns regarding actual or potential adverse human rights impacts and adverse environmental impacts arising from their own operations , or those of their value chains , from their established business relationships.


### 1. member states shall ensure that companies provide the possibility for persons and organisations listed in paragraph 2 to submit complaints to them where they have legitimate concerns regarding actual or potential adverse human rights impacts and adverse environmental impacts with respect to their own operations , the operations of their subsidiaries and their value chains. ### 1. member states shall ensure that companies provide the possibility for persons and organisations listed in paragraph 2 to submit complaints to them where they have legitimate concerns regarding actual or potential adverse human rights impacts and adverse environmental impacts with respect to their own operations , the operations of their subsidiaries and their value chains. companies shall ensure that their internal complaint-handling and redress systems are easy to access and child-friendly , and enable and facilitate the submission of sufficiently precise and adequately substantiated complaints;


### 1. member states shall ensure that companies provide the possibility for persons and organisations listed in paragraph 2 to submit complaints to them where they have legitimate concerns regarding actual or potential adverse human rights impacts and adverse environmental impacts with respect to their own operations , the operations of their subsidiaries and their value chains. ### 1. member states shall ensure that companies provide the possibility for persons and organisations listed in paragraph 2 to notify them where they have legitimate information , which must be reasonable documented and factually justified , regarding actual or potential adverse human rights impacts and adverse environmental impacts with respect to their own operations , the operations of their subsidiaries and direct business relationships. this can be done in cooperation with industry schemes or multi-stakeholder initiatives.


### 2. member states shall ensure that the complaints may be submitted by: ### 2. member states shall ensure that the notifications may be submitted by:


### 2. member states shall ensure that the complaints may be submitted by: ### 2. member states shall ensure that the notification may be submitted by:


### persons who are affected or have reasonable grounds to believe that they might be affected by an adverse impact , ### persons who are directly affected or have reasonable grounds to believe that they might be directly affected by an adverse impact ,


### persons who are affected or have reasonable grounds to believe that they might be affected by an adverse impact , ### persons with a legitimate interest who are directly affected or have reasonable grounds to believe that they might be affected by an adverse impact ,


### persons who are affected or have reasonable grounds to believe that they might be affected by an adverse impact , ### persons who are affected or have reasonable grounds to believe that they will be affected by an adverse impact ,


### persons who are affected or have reasonable grounds to believe that they might be affected by an adverse impact , ### persons who are affected or have reasonable grounds to believe that they might be affected by an adverse impact , in case the complainant is a child , a legal guardian may bring a complaint on behalf of the child.


### persons who are affected or have reasonable grounds to believe that they might be affected by an adverse impact , ### persons who are directly affected or have reasonable grounds to believe that they will be directly by an adverse impact ,


### persons who are affected or have reasonable grounds to believe that they might be affected by an adverse impact , ### persons who are affected or have reasonable grounds to believe that they might be affected by an adverse impact , in case the complainant is a child , a legal guardian may bring a complaint on behalf of the child ,


### persons who are affected or have reasonable grounds to believe that they might be affected by an adverse impact , ### persons who are directly affected or have reasonable grounds to believe that will be directly by an adverse impact ,


### trade unions and other workers’ representatives representing individuals working in the value chain concerned , ### workers' representatives , including trade unions , representing individuals working in the supply chain concerned ,


### trade unions and other workers’ representatives representing individuals working in the value chain concerned , ### trade unions and other workers’ representatives representing individuals working in their company , their subsidiaries or their direct business partners , that are affected by an adverse impact ,


### trade unions and other workers’ representatives representing individuals working in the value chain concerned , ### trade unions and other workers’ representatives representing individuals working for the company , its subsidiaries or , where related to its value chains , its established business relationships ,


### trade unions and other workers’ representatives representing individuals working in the value chain concerned , ### trade unions and other workers’ representatives representing individuals working in the company , its subsidiaries or direct business partners ,


### trade unions and other workers’ representatives representing individuals working in the value chain concerned , ### trade unions and other workers’ representatives representing individuals working in the supply chain concerned ,


### trade unions and other workers’ representatives representing individuals working in the value chain concerned , ### individual workers , trade unions and other workers’ representatives representing individuals working in the value chain concerned ,


### civil society organisations active in the areas related to the value chain concerned. ### civil society stakeholders active in the areas related to the supply chain concerned.


### civil society organisations active in the areas related to the value chain concerned. ### recognised civil society organisations active in the areas related to the supply chain concerned , concerning persons who have been affected or who are affected by an adverse impact.


### civil society organisations active in the areas related to the value chain concerned. ### civil society organisations active in the areas related to the value chain concerned or defending the interests protected by this directive.


### civil society organisations active in the areas related to the value chain concerned. ### civil society organisations with a legitimate interest and active in the areas related to the supply chain concerned.


### civil society organisations active in the areas related to the value chain concerned. ### civil society organisations with a legitimate interest and active in the areas related to the value chain concerned.


### civil society organisations active in the areas related to the value chain concerned. ### deleted


### civil society organisations active in the areas related to the value chain concerned. ### civil society organisations active in the areas related to the supply chain concerned.


### civil society organisations active in the areas related to the value chain concerned. ### civil society organisations active in the areas related to the value chain concerned under the condition that they provide transparency on their websites on the interests they represent , their funding , governance , prevention and management of conflicts of interest.


### civil society organisations active in the areas related to the value chain concerned. ### civil society organisations active in the areas related to the value chain concerned , including when representing persons referred to in point (a).


### civil society organisations active in the areas related to the value chain concerned. ### civil society organisations recognised by eu and/or un active in the areas related to the supply chain concerned.


### 3. member states shall ensure that the companies establish a procedure for dealing with complaints referred to in paragraph 1 , including a procedure when the company considers the complaint to be unfounded , and inform the relevant workers and trade unions of those procedures. member states shall ensure that where the complaint is well-founded , the adverse impact that is the subject matter of the complaint is deemed to be identified within the meaning of article 6. ### 3. member states shall ensure that the companies establish a procedure for dealing with notifications referred to in paragraph 1 , including a procedure when the company considers the notification to be unfounded , and inform the relevant workers and trade unions of those procedures. member states shall ensure that where the notification is well-founded , the adverse impact that is the subject matter of the notification is deemed to be identified within the meaning of article 6.


### 3. member states shall ensure that the companies establish a procedure for dealing with complaints referred to in paragraph 1 , including a procedure when the company considers the complaint to be unfounded , and inform the relevant workers and trade unions of those procedures. member states shall ensure that where the complaint is well-founded , the adverse impact that is the subject matter of the complaint is deemed to be identified within the meaning of article 6. ### 3. member states shall ensure that the companies establish a procedure for dealing with complaints referred to in paragraph 1 , including a procedure when the company considers the complaint to be unfounded , and inform the relevant workers and trade unions of those procedures.


### 3. member states shall ensure that the companies establish a procedure for dealing with complaints referred to in paragraph 1 , including a procedure when the company considers the complaint to be unfounded , and inform the relevant workers and trade unions of those procedures. member states shall ensure that where the complaint is well-founded , the adverse impact that is the subject matter of the complaint is deemed to be identified within the meaning of article 6. ### 3. member states shall ensure that the companies establish a procedure for dealing with complaints referred to in paragraph 1 , including a procedure when the company considers the complaint to be unfounded , and inform the relevant workers , trade unions and , where appropriate , other workers’ representatives of those procedures in a transparent manner on their internet sites as well as directly. member states shall ensure that where the complaint is well-founded , the adverse impact that is the subject matter of the complaint is deemed to be identified within the meaning of article 6.


### 3. member states shall ensure that the companies establish a procedure for dealing with complaints referred to in paragraph 1 , including a procedure when the company considers the complaint to be unfounded , and inform the relevant workers and trade unions of those procedures. member states shall ensure that where the complaint is well-founded , the adverse impact that is the subject matter of the complaint is deemed to be identified within the meaning of article 6. ### deleted


### 3. member states shall ensure that the companies establish a procedure for dealing with complaints referred to in paragraph 1 , including a procedure when the company considers the complaint to be unfounded , and inform the relevant workers and trade unions of those procedures. member states shall ensure that where the complaint is well-founded , the adverse impact that is the subject matter of the complaint is deemed to be identified within the meaning of article 6. ### 3. member states shall ensure that the companies establish a procedure for dealing with notifications referred to in paragraph 1 , including a procedure when the company considers the information to be unfounded. member states shall ensure that where the information is well-founded , the adverse impact that is the subject matter of the notification is deemed to be identified within the meaning of article 6. this can be done in cooperation with industry initiatives.


### 3. member states shall ensure that the companies establish a procedure for dealing with complaints referred to in paragraph 1 , including a procedure when the company considers the complaint to be unfounded , and inform the relevant workers and trade unions of those procedures. member states shall ensure that where the complaint is well-founded , the adverse impact that is the subject matter of the complaint is deemed to be identified within the meaning of article 6. ### 3. member states shall ensure that the notifications establish a procedure for dealing with complaints referred to in paragraph 1 , including a procedure when the company considers the information to be unfounded , and inform the relevant workers and trade unions of those procedures. member states shall ensure that where information is well-founded , the adverse impact that is the subject matter of the notification is deemed to be identified within the meaning of article 6. this can be done in cooperation with industry schemes or multi-stakeholder initiatives.


### to meet with the company’s representatives at an appropriate level to discuss potential or actual severe adverse impacts that are the subject matter of the complaint. ### to meet with a company’s representative where appropriate to discuss potential or actual severe adverse impacts that are the subject matter of the complaint.


### to meet with the company’s representatives at an appropriate level to discuss potential or actual severe adverse impacts that are the subject matter of the complaint. ### deleted


### to meet with the company’s representatives at an appropriate level to discuss potential or actual severe adverse impacts that are the subject matter of the complaint. ### to meet with the company’s representatives at an appropriate level to discuss potential or actual adverse impacts that are severe , have occurred repeatedly , or where there is a serious risk of their reoccurrence , and which are the subject matter of the complaint.


### to meet with the company’s representatives at an appropriate level to discuss potential or actual severe adverse impacts that are the subject matter of the complaint. ### to meet , when appropriate and feasible , with the company’s representatives at an appropriate level to discuss potential or actual severe adverse impacts that are the subject matter of the complaint.


### to meet with the company’s representatives at an appropriate level to discuss potential or actual severe adverse impacts that are the subject matter of the complaint. ### to meet with the company’s representatives at an appropriate level to discuss actual severe adverse impacts that are the subject matter of the complaint.


### member states shall ensure that companies carry out periodic assessments of their own operations and measures , those of their subsidiaries and , where related to the value chains of the company , those of their established business relationships , to monitor the effectiveness of the identification , prevention , mitigation , bringing to an end and minimisation of the extent of human rights and environmental adverse impacts. such assessments shall be based , where appropriate , on qualitative and quantitative indicators and be carried out at least every 12 months and whenever there are reasonable grounds to believe that significant new risks of the occurrence of those adverse impacts may arise. the due diligence policy shall be updated in accordance with the outcome of those assessments. ### member states shall ensure that companies that are not subject to reporting requirements under articles 19a and 29a of directive 2013/34/eu carry out periodic assessments of their own operations and measures , those of their subsidiaries and , where related to the supply chains of the company , those of their established business relationships , to monitor the effectiveness of the identification , prevention , mitigation , bringing to an end and minimisation of the extent of human rights and environmental adverse impacts. such assessments shall be based , where appropriate , on qualitative and quantitative indicators and be carried out at least every 12 months and whenever there are reasonable grounds to believe that significant new risks of the occurrence of those adverse impacts may arise. the due diligence policy shall be updated in accordance with the outcome of those assessments.


### member states shall ensure that companies carry out periodic assessments of their own operations and measures , those of their subsidiaries and , where related to the value chains of the company , those of their established business relationships , to monitor the effectiveness of the identification , prevention , mitigation , bringing to an end and minimisation of the extent of human rights and environmental adverse impacts. such assessments shall be based , where appropriate , on qualitative and quantitative indicators and be carried out at least every 12 months and whenever there are reasonable grounds to believe that significant new risks of the occurrence of those adverse impacts may arise. the due diligence policy shall be updated in accordance with the outcome of those assessments. ### member states shall ensure that companies carry out periodic assessments of their own operations and measures , those of their subsidiaries and , where related to the supply chains of the company , those of their established business relationships , to monitor the effectiveness of the identification , prevention , mitigation , bringing to an end and minimisation of the extent of human rights and environmental adverse impacts. such assessments shall be based , where appropriate , on qualitative and quantitative indicators and be carried out whenever there are reasonable grounds to believe that significant new risks of the occurrence of those adverse impacts may arise. the due diligence policy shall be updated in accordance with the outcome of those assessments.


### member states shall ensure that companies carry out periodic assessments of their own operations and measures , those of their subsidiaries and , where related to the value chains of the company , those of their established business relationships , to monitor the effectiveness of the identification , prevention , mitigation , bringing to an end and minimisation of the extent of human rights and environmental adverse impacts. such assessments shall be based , where appropriate , on qualitative and quantitative indicators and be carried out at least every 12 months and whenever there are reasonable grounds to believe that significant new risks of the occurrence of those adverse impacts may arise. the due diligence policy shall be updated in accordance with the outcome of those assessments. ### member states shall ensure that companies carry out periodic assessments of their own operations and measures , those of their subsidiaries and , where related to the value chains of the company , those of their established business relationships , to monitor the effectiveness of the identification , prevention , mitigation , bringing to an end and minimisation of the extent of human rights and environmental adverse impacts. such assessments shall be based on appropriate qualitative and quantitative indicators and be carried out at least every 12 months and whenever there are reasonable grounds to believe that significant new risks of the occurrence of those adverse impacts may arise. the due diligence policy shall be updated in accordance with the outcome of those assessments.


### member states shall ensure that companies carry out periodic assessments of their own operations and measures , those of their subsidiaries and , where related to the value chains of the company , those of their established business relationships , to monitor the effectiveness of the identification , prevention , mitigation , bringing to an end and minimisation of the extent of human rights and environmental adverse impacts. such assessments shall be based , where appropriate , on qualitative and quantitative indicators and be carried out at least every 12 months and whenever there are reasonable grounds to believe that significant new risks of the occurrence of those adverse impacts may arise. the due diligence policy shall be updated in accordance with the outcome of those assessments. ### member states shall ensure that companies carry out continuous assessments of their own operations and measures , those of their subsidiaries and , where related to the supply chains of the company , those of their business relationships , to monitor the effectiveness of the identification , prevention , mitigation , bringing to an end and minimisation of the extent of human rights and environmental adverse impacts. such assessments shall be based , where appropriate , on qualitative and quantitative indicators and be carried out continuously and whenever there are reasonable grounds to believe that significant new risks of the occurrence of those adverse impacts may arise. the due diligence policy shall be updated in accordance with the outcome of those assessments.


### member states shall ensure that companies carry out periodic assessments of their own operations and measures , those of their subsidiaries and , where related to the value chains of the company , those of their established business relationships , to monitor the effectiveness of the identification , prevention , mitigation , bringing to an end and minimisation of the extent of human rights and environmental adverse impacts. such assessments shall be based , where appropriate , on qualitative and quantitative indicators and be carried out at least every 12 months and whenever there are reasonable grounds to believe that significant new risks of the occurrence of those adverse impacts may arise. the due diligence policy shall be updated in accordance with the outcome of those assessments. ### member states shall ensure that companies carry out assessments of their own operations and measures regularly , those of their subsidiaries and , where related to the supply chains of the company , those of their direct business relationships , to monitor the effectiveness of the identification , prevention , mitigation , bringing to an end and minimisation of the extent of human rights and environmental adverse impacts. such risk-based assessments shall be based , where appropriate , on qualitative and quantitative indicators and be carried out regularly and whenever there are reasonable grounds to believe that significant new risks of the occurrence of those adverse impacts may arise. the due diligence policy shall be updated in accordance with the outcome of those assessments.


### member states shall ensure that companies that are not subject to reporting requirements under articles 19a and 29a of directive 2013/34/eu report on the matters covered by this directive by publishing on their website an annual statement in a language customary in the sphere of international business. the statement shall be published by 30 april each year , covering the previous calendar year. ### member states shall ensure that companies that are not subject to reporting requirements under articles 19a and 29a of directive 2013/34/eu report on the matters covered by this directive by publishing on their website an annual statement in an official language of the european union. the statement shall be published within a reasonable period of time which shall not exceed 12 months after the end balance sheet date of the financial year for which the statement is drawn up.


### member states shall ensure that companies that are not subject to reporting requirements under articles 19a and 29a of directive 2013/34/eu report on the matters covered by this directive by publishing on their website an annual statement in a language customary in the sphere of international business. the statement shall be published by 30 april each year , covering the previous calendar year. ### member states shall ensure that companies that are not subject to reporting requirements under articles 19a and 29a of directive 2013/34/eu report on the matters covered by this directive by publishing on their website a statement in one of the official languages of the union. when significant changes occur , the statement shall be updated.


### member states shall ensure that companies that are not subject to reporting requirements under articles 19a and 29a of directive 2013/34/eu report on the matters covered by this directive by publishing on their website an annual statement in a language customary in the sphere of international business. the statement shall be published by 30 april each year , covering the previous calendar year. ### member states shall ensure that companies that are not subject to reporting requirements under articles 19a and 29a of directive 2013/34/eu report on the matters covered by this directive by publishing on their website a statement in a language customary in the sphere of international business. when changes occur , the statement shall be updated.


### the commission shall adopt delegated acts in accordance with article 28 concerning the content and criteria for such reporting under paragraph 1 , specifying information on the description of due diligence , potential and actual adverse impacts and actions taken on those. ### the commission shall adopt delegated acts in accordance with article 28 concerning the content and criteria for such reporting under paragraph 1 , specifying information on the description of due diligence , potential and actual adverse impacts and actions taken on those. the commission shall ensure that reporting is possible via a simplified reporting form


### the commission shall adopt delegated acts in accordance with article 28 concerning the content and criteria for such reporting under paragraph 1 , specifying information on the description of due diligence , potential and actual adverse impacts and actions taken on those. ### the commission shall adopt delegated acts in accordance with article 14b and 28 concerning the content and criteria for such reporting under paragraph 1 , specifying information on the description of due diligence , potential and actual adverse impacts and actions taken on those.


### the commission shall adopt delegated acts in accordance with article 28 concerning the content and criteria for such reporting under paragraph 1 , specifying information on the description of due diligence , potential and actual adverse impacts and actions taken on those. ### the commission shall adopt delegated acts in accordance with article 28 concerning the content and criteria for such reporting under paragraph 1 , specifying information on the description of due diligence , potential and actual adverse impacts and actions taken on those. the commission shall ensure that reporting is possible via a simplified reporting form.


### in order to provide support to companies to facilitate their compliance with article 7(2) , point (b) , and article 8(3) , point (c) , the commission shall adopt guidance about voluntary model contract clauses. ### in order to provide support to companies to facilitate their compliance with article 7(2) , point (b) , and article 8(3) , point (c) , the commission in cooperation with sector and business organisations shall adopt guidance about voluntary model contract clauses.


### in order to provide support to companies to facilitate their compliance with article 7(2) , point (b) , and article 8(3) , point (c) , the commission shall adopt guidance about voluntary model contract clauses. ### in order to provide support to companies to facilitate their compliance with article 7(2) , point (b) , and article 8(3) , point (c) , the commission shall adopt and publish voluntary model contract clauses no later than 18 months after entry into force of this directive.


### in order to provide support to companies or to member state authorities on how companies should fulfil their due diligence obligations , the commission , in consultation with member states and stakeholders , the european union agency for fundamental rights , the european environment agency , and where appropriate with international bodies having expertise in due diligence , may issue guidelines , including for specific sectors or specific adverse impacts. ### in order to provide support to companies or to member state authorities on how companies should fulfil their due diligence obligations , the commission , in consultation with member states and relevant stakeholders , including from third countries , the european union agency for fundamental rights , the european environment agency , the european agency for small and medium enterprises and where appropriate with international bodies having expertise in due diligence , shall issue clear and easily understandable guidelines in the form of targeted guidance where applicable to facilitate compliance; a) in digital , free of charge and easily accessible format; b) including for specific sectors or specific adverse impacts; c) including lists of risk areas whether sectoral or geographic; d) including an overview on applicable industry initiatives; e) including practical guidance on how proportionality and prioritisation , in terms of impacts , sectors and geographical areas , may be applied to due diligence obligations depending on the size and sector of the company; f) including taking into account smes needs 2. the guidelines shall be made available no later than ... [18 months after the date of entry into force of this directive]. the commission shall periodically review the relevance of its guidelines and adapt them to new best practices. 3. country fact-sheets shall be updated regularly by the commission and made publicly available in order to provide up-to-date information on the international conventions and treaties ratified by each of the union’s trading partners. the commission shall collect and publish trade and customs data on origins of raw materials , and intermediate and finished products , and publish information on human rights , environmental and governance potential or actual adverse impacts risks associated with certain countries or regions , sectors and sub-sectors , and products.


### in order to provide support to companies or to member state authorities on how companies should fulfil their due diligence obligations , the commission , in consultation with member states and stakeholders , the european union agency for fundamental rights , the european environment agency , and where appropriate with international bodies having expertise in due diligence , may issue guidelines , including for specific sectors or specific adverse impacts. ### in order to provide support to companies or to member state authorities on how companies should fulfil their due diligence obligations , the commission , in consultation with member states and relevant stakeholders , the european union agency for fundamental rights , the european environment agency , european external action service and where appropriate with international bodies having expertise in due diligence , should issue guidelines , including for specific sectors , specific high-risk geographical areas or specific adverse impacts.


### in order to provide support to companies or to member state authorities on how companies should fulfil their due diligence obligations , the commission , in consultation with member states and stakeholders , the european union agency for fundamental rights , the european environment agency , and where appropriate with international bodies having expertise in due diligence , may issue guidelines , including for specific sectors or specific adverse impacts. ### 1. in order to provide support to companies or to member state authorities on how companies should fulfil their due diligence obligations , the commission , in consultation with member states and stakeholders , the european union agency for fundamental rights , the european environment agency , european innovation council and smes executive agency (eismea) and where appropriate with international bodies having expertise in due diligence , may issue guidelines;


### in order to provide support to companies or to member state authorities on how companies should fulfil their due diligence obligations , the commission , in consultation with member states and stakeholders , the european union agency for fundamental rights , the european environment agency , and where appropriate with international bodies having expertise in due diligence , may issue guidelines , including for specific sectors or specific adverse impacts. ### in order to provide support to companies or to member state authorities on how companies should fulfil their due diligence obligations , the commission , in consultation with member states and relevant stakeholders , the european union agency for fundamental rights , the european environment agency , and where appropriate with international bodies having expertise in due diligence , shall issue clear and comprehensive guidelines , including for specific sectors or specific adverse impacts in the form of targeted guidance where applicable. to facilitate compliance of companies and their business partners with the requirements of this directive. the guidelines shall particularly take into account smes’ needs and shall enable administrative and financial assistance. the guidelines shall help companies , in particular smes , to fulfil their due diligence obligations in accordance with articles 6 to 11 , by providing guidance on how the requirements under different union acts could be merged most efficiently. the commission shall regularly review and update the guidelines taking into account the latest developments in the sectors concerned. guidelines must be published 24 months before the provisions of this directive become applicable.


### in order to provide support to companies or to member state authorities on how companies should fulfil their due diligence obligations , the commission , in consultation with member states and stakeholders , the european union agency for fundamental rights , the european environment agency , and where appropriate with international bodies having expertise in due diligence , may issue guidelines , including for specific sectors or specific adverse impacts. ### 1. in order to provide support to companies or to member state authorities on how companies should fulfil their due diligence obligations , the commission , in consultation with member states and relevant stakeholders , including from third countries , the european union agency for fundamental rights , the european environment agency , the external action service , the european innovation council and small and medium-sized enterprises executive agency (eismea) and where appropriate with the oecd and other international bodies having expertise in due diligence , shall issue clear and easily understandable guidelines in the form of targeted guidance where applicable to facilitate compliance in a practical manner:


### in order to provide support to companies or to member state authorities on how companies should fulfil their due diligence obligations , the commission , in consultation with member states and stakeholders , the european union agency for fundamental rights , the european environment agency , and where appropriate with international bodies having expertise in due diligence , may issue guidelines , including for specific sectors or specific adverse impacts. ### in order to provide support to companies or to member state authorities on how companies should fulfil their due diligence obligations , the commission , in consultation with member states and relevant stakeholders , the european union agency for fundamental rights , the european environment agency , the european agency for small and medium enterprises , and where appropriate with international bodies having expertise in due diligence , shall issue clear and easily understandable guidelines , in digital , free of charge and easily accessible format , taking into account the need of smes , including the following:


### in order to provide support to companies or to member state authorities on how companies should fulfil their due diligence obligations , the commission , in consultation with member states and stakeholders , the european union agency for fundamental rights , the european environment agency , and where appropriate with international bodies having expertise in due diligence , may issue guidelines , including for specific sectors or specific adverse impacts. ### in order to provide support to companies or to member state authorities on how companies should fulfil their due diligence obligations , the commission , in consultation with member states and stakeholders , the european union agency for fundamental rights , the european environment agency , and where appropriate with international bodies having expertise in due diligence , should issue guidelines , including for specific sectors or specific adverse impacts.


### in order to provide support to companies or to member state authorities on how companies should fulfil their due diligence obligations , the commission , in consultation with member states and stakeholders , the european union agency for fundamental rights , the european environment agency , and where appropriate with international bodies having expertise in due diligence , may issue guidelines , including for specific sectors or specific adverse impacts. ### in order to provide support to companies or to member state authorities on how companies should fulfil their due diligence obligations , the commission , in consultation with member states and stakeholders , the european union agency for fundamental rights , the european environment agency , and where appropriate with international bodies having expertise in due diligence , shall issue guidelines , including for specific sectors or specific adverse impacts.


### in order to provide support to companies or to member state authorities on how companies should fulfil their due diligence obligations , the commission , in consultation with member states and stakeholders , the european union agency for fundamental rights , the european environment agency , and where appropriate with international bodies having expertise in due diligence , may issue guidelines , including for specific sectors or specific adverse impacts. ### in order to provide support to companies or to member state authorities on how companies should fulfil their due diligence obligations , the commission , in consultation with member states and stakeholders , the european union agency for fundamental rights , the european environment agency , and where appropriate with international bodies having expertise in due diligence , may issue guidelines , including for specific sectors or specific adverse impacts.


### 1. member states shall , in order to provide information and support to companies and the partners with whom they have established business relationships in their value chains in their efforts to fulfil the obligations resulting from this directive , set up and operate individually or jointly dedicated websites , platforms or portals. specific consideration shall be given , in that respect , to the smes that are present in the value chains of companies. ### 1. member states shall , in order to provide information and support to companies and the partners with whom they have established business relationships in their supply chains in their efforts to fulfil the obligations resulting from this directive , set up and operate individually or jointly dedicated helpdesks , websites , platforms or portals. specific consideration shall be given , in that respect , to the smes that are present in the supply chains of companies.


### 1. member states shall , in order to provide information and support to companies and the partners with whom they have established business relationships in their value chains in their efforts to fulfil the obligations resulting from this directive , set up and operate individually or jointly dedicated websites , platforms or portals. specific consideration shall be given , in that respect , to the smes that are present in the value chains of companies. ### 1. the commission in cooperation with member states shall , in order to provide information and support to companies and the partners with whom they have business relationships in their supply chains in their efforts to fulfil the obligations resulting from this directive , set up and operate jointly dedicated websites , platforms or portals. specific consideration shall be given , in that respect , to the smes that are present in the supply chains of companies.


### 1. member states shall , in order to provide information and support to companies and the partners with whom they have established business relationships in their value chains in their efforts to fulfil the obligations resulting from this directive , set up and operate individually or jointly dedicated websites , platforms or portals. specific consideration shall be given , in that respect , to the smes that are present in the value chains of companies. ### 1. member states shall , in order to provide information and support to companies and the partners with whom they have direct business relationships in their supply chains in their efforts to fulfil the obligations resulting from this directive , set up and operate individually or jointly dedicated helpdesks , websites , platforms or portals. specific consideration shall be given , in that respect , to the smes that are present in the supply chains of companies.


### 2. without prejudice to applicable state aid rules , member states may financially support smes. ### 2. without prejudice to applicable state aid rules , member states shall financially support smes.


### 3. the commission may complement member states’ support measures building on existing union action to support due diligence in the union and in third countries and may devise new measures , including facilitation of joint stakeholder initiatives to help companies fulfil their obligations. ### 3. the commission shall complement member states’ support measures building on existing union action to support due diligence in the union and in third countries and may devise new measures , including facilitation of joint stakeholder initiatives to help companies fulfil their obligations.


### 3. the commission may complement member states’ support measures building on existing union action to support due diligence in the union and in third countries and may devise new measures , including facilitation of joint stakeholder initiatives to help companies fulfil their obligations. ### 3. the commission shall complement member states’ support measures building on existing union action to support due diligence in the union and in third countries and shall devise new measures , including facilitation of joint stakeholder initiatives to help companies fulfil their obligations.


### 4. companies may rely on industry schemes and multi-stakeholder initiatives to support the implementation of their obligations referred to in articles 5 to 11 of this directive to the extent that such schemes and initiatives are appropriate to support the fulfilment of those obligations. the commission and the member states may facilitate the dissemination of information on such schemes or initiatives and their outcome. the commission , in collaboration with member states , may issue guidance for assessing the fitness of industry schemes and multi-stakeholder initiatives. ### 4. companies may rely on industry schemes and multi-stakeholder initiatives to support the implementation of their obligations referred to in articles 5 to 11 of this directive to the extent that such schemes and initiatives are appropriate to support the fulfilment of those obligations. the commission and the member states shall facilitate the dissemination of information on such schemes or initiatives and their outcome. the commission , in collaboration with member states , shall issue guidance for assessing the fitness of industry schemes and multi-stakeholder initiatives as well as a non-exhaustive list of industry schemes the commission deems fit.


### 4. companies may rely on industry schemes and multi-stakeholder initiatives to support the implementation of their obligations referred to in articles 5 to 11 of this directive to the extent that such schemes and initiatives are appropriate to support the fulfilment of those obligations. the commission and the member states may facilitate the dissemination of information on such schemes or initiatives and their outcome. the commission , in collaboration with member states , may issue guidance for assessing the fitness of industry schemes and multi-stakeholder initiatives. ### 4. companies may rely on industry initiatives to support the implementation of their obligations referred to in articles 5 to 11 of this directive to the extent that such schemes and initiatives are appropriate to support the fulfilment of those obligations. the commission and the member states shall facilitate the dissemination of information on such schemes or initiatives and their outcome. the commission , in collaboration with member states and the oecd as well as relevant stakeholders , shall issue guidance for assessing the fitness of industry initiatives in line with article 14c.


### 4. companies may rely on industry schemes and multi-stakeholder initiatives to support the implementation of their obligations referred to in articles 5 to 11 of this directive to the extent that such schemes and initiatives are appropriate to support the fulfilment of those obligations. the commission and the member states may facilitate the dissemination of information on such schemes or initiatives and their outcome. the commission , in collaboration with member states , may issue guidance for assessing the fitness of industry schemes and multi-stakeholder initiatives. ### 4. companies may rely on industry schemes and multi-stakeholder initiatives to support the implementation of their obligations referred to in articles 5 to 11 of this directive to the extent that such schemes and initiatives are appropriate to support the fulfilment of those obligations. the commission and the member states shall facilitate the dissemination of information on such schemes or initiatives and their outcome. the commission , in collaboration with member states shall issue guidance for assessing the fitness of industry schemes and multi-stakeholder initiatives.


### 1. member states shall ensure that companies referred to in article 2(1) , point (a) , and article 2(2) , point (a) , shall adopt a plan to ensure 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 to 1.5 °c in line with the paris agreement. this plan shall , in particular , identify , on the basis of information reasonably available to the company , the extent to which climate change is a risk for , or an impact of , the company’s operations. ### deleted


### 1. member states shall ensure that companies referred to in article 2(1) , point (a) , and article 2(2) , point (a) , shall adopt a plan to ensure 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 to 1.5 °c in line with the paris agreement. this plan shall , in particular , identify , on the basis of information reasonably available to the company , the extent to which climate change is a risk for , or an impact of , the company’s operations. ### 1. member states shall ensure that companies referred to in article 2 shall adopt and implement a plan to ensure that the overall business model and strategy of the company are aligned with the transition to a sustainable economy , the limiting of global warming to 1.5 °c in line with the paris agreement and the regulation (eu)2021/1119 of the european parliament and of the council , including its 2050 climate neutrality target and the 2030 climate target , and pursuant to the latest recommendations of the ipcc and the european scientific advisory board on climate change. this plan shall include:


### 1. member states shall ensure that companies referred to in article 2(1) , point (a) , and article 2(2) , point (a) , shall adopt a plan to ensure 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 to 1.5 °c in line with the paris agreement. this plan shall , in particular , identify , on the basis of information reasonably available to the company , the extent to which climate change is a risk for , or an impact of , the company’s operations. ### 1. member states shall ensure that companies referred to in article 2(1) , point (a) , and article 2(2) , point (a) , shall adopt a plan to ensure that the business model and strategy of the company are compatible with the transition to a sustainable economy and the long-term temperature goal referred to in article 1 , subparagraph 2 of regulation (eu) no 2021/1119 (european climate law). this plan shall , in particular , identify , on the basis of information reasonably available to the company , the extent to which climate change is a risk for , or an impact of , the company’s operations.


### 2. member states shall ensure that , in case climate change is or should have been identified as a principal risk for , or a principal impact of , the company’s operations , the company includes emission reduction objectives in its plan. ### deleted


### 2. member states shall ensure that , in case climate change is or should have been identified as a principal risk for , or a principal impact of , the company’s operations , the company includes emission reduction objectives in its plan. ### 2. member states shall ensure that , where a company’s activities contribute to greenhouse gas emissions to a greater than negligible extent , the company includes emission reduction objectives in its plan and subsequently implements that plan consistently.


### 3. member states shall ensure that companies duly take into account the fulfilment of the obligations referred to in paragraphs 1 and 2 when setting variable remuneration , if variable remuneration is linked to the contribution of a director to the company’s business strategy and long-term interests and sustainability. ### deleted


### 3. member states shall ensure that companies duly take into account the fulfilment of the obligations referred to in paragraphs 1 and 2 when setting variable remuneration , if variable remuneration is linked to the contribution of a director to the company’s business strategy and long-term interests and sustainability. ### 3. member states shall ensure that companies align half of directors’ variable remuneration with the achievement of the environmental targets , in particular greenhouse gas emission reduction.


### 1. each member state shall designate one or more supervisory authorities to supervise compliance with the obligations laid down in national provisions adopted pursuant to articles 6 to 11 and article 15(1) and (2) (‘supervisory authority’). ### 1. each member state shall designate one or more supervisory authorities to supervise compliance with the obligations laid down in national provisions adopted pursuant to articles 6 to 11 (‘supervisory authority’).


### taking remedial action does not preclude the imposition of administrative sanctions or the triggering of civil liability in case of damages , in accordance with articles 20 and 22 , respectively. ### taking remedial action does not preclude the imposition of administrative sanctions or the triggering of civil liability in case of damages , in accordance with articles 20 and 22 , respectively , but it must be given due consideration in favour of the company in question.


### taking remedial action does not preclude the imposition of administrative sanctions or the triggering of civil liability in case of damages , in accordance with articles 20 and 22 , respectively. ### taking remedial action does not preclude the imposition of administrative sanctions in accordance with article 20.


### 1. member states shall ensure that natural and legal persons are entitled to submit substantiated concerns to any supervisory authority when they have reasons to believe , on the basis of objective circumstances , that a company is failing to comply with the national provisions adopted pursuant to this directive (‘substantiated concerns’). ### 1. member states shall ensure that natural and legal persons with a legitimate interest are entitled to submit substantiated concerns to any supervisory authority when they have reasons to believe , on the basis of objective circumstances , that a company is failing to comply with the national provisions adopted pursuant to articles 5 to 11 of this directive (‘substantiated concerns’).


### 1. member states shall ensure that natural and legal persons are entitled to submit substantiated concerns to any supervisory authority when they have reasons to believe , on the basis of objective circumstances , that a company is failing to comply with the national provisions adopted pursuant to this directive (‘substantiated concerns’). ### 1. member states shall ensure that stakeholders as referred to in article 9(2) are entitled to submit substantiated concerns to any supervisory authority when they have reasons to believe , on the basis of objective circumstances , that a company is failing to comply with the national provisions adopted pursuant to this directive (‘substantiated concerns’) if the notification procedure referred to in article 9 did not have a satisfactory outcome.


### 1. member states shall lay down the rules on sanctions applicable to infringements of national provisions adopted pursuant to this directive , and shall take all measures necessary to ensure that they are implemented. the sanctions provided for shall be effective , proportionate and dissuasive. ### 1. member states shall lay down the rules on sanctions applicable to infringements of national provisions adopted pursuant to this directive , shall align the sanctions , and shall take all measures necessary to ensure that they are implemented. the sanctions provided for shall be effective , proportionate and dissuasive.


### 2. in deciding whether to impose sanctions and , if so , in determining their nature and appropriate level , due account shall be taken of the company’s efforts to comply with any remedial action required of them by a supervisory authority , any investments made and any targeted support provided pursuant to articles 7 and 8 , as well as collaboration with other entities to address adverse impacts in its value chains , as the case may be. ### 2. in deciding whether to impose sanctions and , if so , in determining their nature and appropriate level , due account shall be taken of the legal framework applicable in the country where the adverse impact occurred , the company’s efforts to comply with any remedial action required of them by a supervisory authority , any investments made and any targeted support provided pursuant to articles 7 and 8 , cumulative effects of the different measures and sanctions already imposed on the company as well as collaboration with other entities to address adverse impacts in its supply chains , as the case may be.


### 2. in deciding whether to impose sanctions and , if so , in determining their nature and appropriate level , due account shall be taken of the company’s efforts to comply with any remedial action required of them by a supervisory authority , any investments made and any targeted support provided pursuant to articles 7 and 8 , as well as collaboration with other entities to address adverse impacts in its value chains , as the case may be. ### 2. in deciding whether to impose sanctions and , if so , in determining their nature and appropriate level , due account shall be taken of the company’s efforts to comply with any remedial action required of them by a supervisory authority , any investments made and any targeted support provided pursuant to articles 7 and 8 , as well as collaboration with other entities to address adverse impacts in its supply chains , as the case may be.


### 2. in deciding whether to impose sanctions and , if so , in determining their nature and appropriate level , due account shall be taken of the company’s efforts to comply with any remedial action required of them by a supervisory authority , any investments made and any targeted support provided pursuant to articles 7 and 8 , as well as collaboration with other entities to address adverse impacts in its value chains , as the case may be. ### 2. in deciding whether to impose sanctions and , if so , in determining their nature and appropriate level , due account shall be taken of the legal framework applicable in the country where the adverse impact occurred , the company’s efforts to comply with any remedial action required of them by a supervisory authority , any investments made and any targeted support provided pursuant to articles 7 and 8 , cumulative effects of the different measures and sanctions already imposed on the company as well as the collaboration with other entities to address adverse impacts in its supply chains , as the case may be.


### 3. when pecuniary sanctions are imposed , they shall be based on the company’s turnover. ### deleted


### 3. when pecuniary sanctions are imposed , they shall be based on the company’s turnover. ### 3. when pecuniary sanctions are imposed , they shall be based on the company’s turnover , with a view to ensuring that they have a sufficient deterrent effect.


### 3. when pecuniary sanctions are imposed , they shall be based on the company’s turnover. ### 3. the sanctions must be proportionate to the seriousness of the infringement and the damage caused.


### 4. member states shall ensure that any decision of the supervisory authorities containing sanctions related to the breach of the provisions of this directive is published. ### 4. member states shall ensure that any decision of the supervisory authorities containing sanctions related to the breach of the provisions of this directive is published. any public disclosure related to the sanctions shall not include business sensitive information or the name of the company representatives.


### 4. member states shall ensure that any decision of the supervisory authorities containing sanctions related to the breach of the provisions of this directive is published. ### 4. member states shall ensure that any final decision of the supervisory authorities containing sanctions related to the breach of the provisions of this directive is published , taking into account the legitimate interests of the respective company.


### 4. member states shall ensure that any decision of the supervisory authorities containing sanctions related to the breach of the provisions of this directive is published. ### deleted


### they failed to comply with the obligations laid down in articles 7 and 8 and; ### have failed to comply with the obligations laid down in this directive , in particular , but not exclusively , in articles 7 and 8 and


### as a result of this failure an adverse impact that should have been identified , prevented , mitigated , brought to an end or its extent minimised through the appropriate measures laid down in articles 7 and 8 occurred and led to damage. ### as a result of this failure an adverse impact that should have been identified , prevented , mitigated , brought to an end or its extent minimised through the appropriate measures laid down in articles 7 and 8 occurred and led to damage.


### article 24 ### deleted


### article 25 ### deleted


### article 26 ### deleted


### 1. member states shall ensure that directors of companies referred to in article 2(1) are responsible for putting in place and overseeing the due diligence actions referred to in article 4 and in particular the due diligence policy referred to in article 5 , with due consideration for relevant input from stakeholders and civil society organisations. the directors shall report to the board of directors in that respect. ### deleted


### 2. member states shall ensure that directors take steps to adapt the corporate strategy to take into account the actual and potential adverse impacts identified pursuant to article 6 and any measures taken pursuant to articles 7 to 9. ### deleted


### no later than … [op please insert the date = 7 years after the date of entry into force of this directive] , the commission shall submit a 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 and assess the following issues: ### no later than … [op please insert the date = 1 year after the date of entry into force of this directive] , the commission shall review this directive. this review shall examine , in particular , the impact of this directive , disproportional multiplication effects , its added value for the economy , as well as the associated direct and indirect costs thereof , especially for smes and assess the following issues:


### no later than … [op please insert the date = 7 years after the date of entry into force of this directive] , the commission shall submit a 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 and assess the following issues: ### no later than … [op please insert the date = 8 years after the date of entry into force of this directive] , the commission shall submit a comprehensive report to the european parliament and to the council on the implementation and effectiveness of this directive. the report shall evaluate the effectiveness and feasibility of this directive in reaching its objectives and also assess the following issues:


### whether the thresholds regarding the number of employees and net turnover laid down in article 2(1) need to be lowered; ### whether the thresholds regarding the number of employees and net turnover laid down in article 2(1) need to be reassessed;


### whether the thresholds regarding the number of employees and net turnover laid down in article 2(1) need to be lowered; ### whether the thresholds regarding the number of employees and net turnover laid down in article 2(1) need to be modified;


### whether the list of sectors in article 2(1) , point (b) , needs to be changed , including in order to align it to guidance from the organisation for economic cooperation and development; ### deleted


### whether the list of sectors in article 2(1) , point (b) , needs to be changed , including in order to align it to guidance from the organisation for economic cooperation and development; ### whether the list of sectors in article 2(1) , point (b) , needs to be changed , in order to align it to guidance from the organisation for economic cooperation and development;


### whether the annex needs to be modified , including in light of international developments ### deleted


### whether articles 4 to 14 should be extended to adverse climate impacts. ### deleted


### (7) the united nations’ sustainable development goals83 , adopted by all united nations member states in 2015 , include the objectives to promote sustained , inclusive and sustainable economic growth. the union has set itself the objective to deliver on the un sustainable development goals. the private sector contributes to those aims. ### (7) the united nations’ sustainable development goals[1] , adopted by all united nations member states in 2015 , include the objectives to promote sustained , inclusive and sustainable economic growth. the union has set itself the objective to deliver on the un sustainable development goals. the role of the private sector is crucial to achieving those aims.


### (7) the united nations’ sustainable development goals83 , adopted by all united nations member states in 2015 , include the objectives to promote sustained , inclusive and sustainable economic growth. the union has set itself the objective to deliver on the un sustainable development goals. the private sector contributes to those aims. ### (7) the united nations’ sustainable development goals83 , adopted by all united nations member states in 2015 , include the objectives to promote sustained , inclusive and sustainable economic growth. the union has set itself the objective to deliver on the un sustainable development goals. in the current geopolitical situation arising from russian aggression in ukraine , the energy crisis , the continuing fallout from covid-19 and attempts to maintain and strengthen the security of the agri-food chain , the private sector could help promote sustained , inclusive and sustainable economic growth , while avoiding the creation of imbalances on the internal market.


### (9) in the european climate law86 , the union also legally committed to becoming climate-neutral by 2050 and to reducing emissions by at least 55% by 2030. both these commitments require changing the way in which companies produce and procure. the commission’s 2030 climate target plan87 models various degrees of emission reductions required from different economic sectors , though all need to see considerable reductions under all scenarios for the union to meet its climate objectives. the plan also underlines that “changes in corporate governance rules and practices , including on sustainable finance , will make company owners and managers prioritise sustainability objectives in their actions and strategies.” the 2019 communication on the european green deal88 sets out that all union actions and policies should pull together to help the union achieve a successful and just transition towards a sustainable future. it also sets out that sustainability should be further embedded into the corporate governance framework. ### deleted


### (9) in the european climate law86 , the union also legally committed to becoming climate-neutral by 2050 and to reducing emissions by at least 55% by 2030. both these commitments require changing the way in which companies produce and procure. the commission’s 2030 climate target plan87 models various degrees of emission reductions required from different economic sectors , though all need to see considerable reductions under all scenarios for the union to meet its climate objectives. the plan also underlines that “changes in corporate governance rules and practices , including on sustainable finance , will make company owners and managers prioritise sustainability objectives in their actions and strategies.” the 2019 communication on the european green deal88 sets out that all union actions and policies should pull together to help the union achieve a successful and just transition towards a sustainable future. it also sets out that sustainability should be further embedded into the corporate governance framework. ### (9) in the european climate law86 , the union also legally committed to becoming climate-neutral by 2050 and to reducing emissions by at least 55% by 2030. the commission’s 2030 climate target plan87 models various degrees of emission reductions required from different economic sectors , though all ought to see at least gradual reductions for the union to meet its climate objectives. the plan also underlines that “changes in corporate governance rules and practices , including on sustainable finance , will make company owners and managers prioritise sustainability objectives in their actions and strategies.” the 2019 communication on the european green deal88 sets out that all union actions and policies should pull together to help the union achieve a successful , balanced and just transition towards a sustainable future , in which none are left behind.


### (10) according to the commission communication on forging a climate-resilient europe89 presenting the union strategy on adaptation to climate change , new investment and policy decisions should be climate-informed and future-proof , including for larger businesses managing value chains. this directive should be consistent with that strategy. similarly , there should be consistency with the commission directive […] amending directive 2013/36/eu as regards supervisory powers , sanctions , third-country branches , and environmental , social and governance risks (capital requirements directive)90 , which sets out clear requirements for banks’ governance rules including knowledge about environmental , social and governance risks at board of directors level. ### (10) according to the commission communication on forging a climate-resilient europe89 presenting the union strategy on adaptation to climate change , new investment and policy decisions should be climate-informed and future-proof , including for larger businesses managing supply chains. this directive should be consistent with that strategy.


### (10) according to the commission communication on forging a climate-resilient europe89 presenting the union strategy on adaptation to climate change , new investment and policy decisions should be climate-informed and future-proof , including for larger businesses managing value chains. this directive should be consistent with that strategy. similarly , there should be consistency with the commission directive […] amending directive 2013/36/eu as regards supervisory powers , sanctions , third-country branches , and environmental , social and governance risks (capital requirements directive)90 , which sets out clear requirements for banks’ governance rules including knowledge about environmental , social and governance risks at board of directors level. ### deleted


### (16) the due diligence process set out in this directive should cover the six steps defined by the oecd due diligence guidance for responsible business conduct , which include due diligence measures for companies to identify and address adverse human rights and environmental impacts. this encompasses the following steps: (1) integrating due diligence into policies and management systems , (2) identifying and assessing adverse human rights and environmental impacts , (3) preventing , ceasing or minimising actual and potential adverse human rights , and environmental impacts , (4) assessing the effectiveness of measures , (5) communicating , (6) providing remediation. ### (16) (does not affect english version.)


### (16) the due diligence process set out in this directive should cover the six steps defined by the oecd due diligence guidance for responsible business conduct , which include due diligence measures for companies to identify and address adverse human rights and environmental impacts. this encompasses the following steps: (1) integrating due diligence into policies and management systems , (2) identifying and assessing adverse human rights and environmental impacts , (3) preventing , ceasing or minimising actual and potential adverse human rights , and environmental impacts , (4) assessing the effectiveness of measures , (5) communicating , (6) providing remediation. ### (16) the risk-based due diligence process set out in this directive should cover the six steps defined by the oecd due diligence guidance for responsible business conduct , which include due diligence measures for companies to identify and address adverse human rights and environmental impacts. this encompasses the following steps: (1) integrating due diligence into policies and management systems , (2) identifying , assessing and prioritising adverse human rights and environmental impacts , (3) preventing , ceasing or minimising actual and potential adverse human rights , and environmental impacts , (4) assessing the effectiveness of measures , (5) communicating , (6) providing remediation.


### (70) the commission should assess and report whether new sectors should be added to the list of high-impact sectors covered by this directive , in order to align it to guidance from the organisation for economic cooperation and development or in light of clear evidence on labour exploitation , human rights violations or newly emerging environmental threats , whether the list of relevant international conventions referred to in this directive should be amended , in particular in the light of international developments , or whether the provisions on due diligence under this directive should be extended to adverse climate impacts. ### deleted


### 2. member states shall ensure that , for the purposes of due diligence , companies are entitled to share resources and information within their respective groups of companies and with other legal entities in compliance with applicable competition law. ### 2. member states shall ensure that , for the purposes of due diligence , companies are entitled to share resources and information within their respective groups of companies and with other legal entities in compliance with applicable competition law. companies within scope of this directive that are part of a group , including subsidies and parent companies , may also commit to take on the responsibilities of other group members pursuant to the obligations set out in this directive , under the obligation to deliver at least an equal commitment to due diligence. these other group member shall then be relieved from their responsibilities in this regard.


### 2. member states shall ensure that , for the purposes of due diligence , companies are entitled to share resources and information within their respective groups of companies and with other legal entities in compliance with applicable competition law. ### 2. member states shall ensure that , for the purposes of due diligence , companies are entitled to share resources and information within their respective groups of companies and with other legal entities in compliance with applicable competition law. companies within the scope of this directive that are part of a group , including subsidies and parent companies , may also commit to take on the responsibilities of other group members pursuant to the obligations set out in this directive , under the obligation to deliver at least an equal commitment to due diligence. these other group members will then be relieved from their responsibilities in this regard.


### 2. member states shall ensure that , for the purposes of due diligence , companies are entitled to share resources and information within their respective groups of companies and with other legal entities in compliance with applicable competition law. ### 2. member states shall ensure that , for the purposes of the directive , for groups of companies , parent companies , shall have the possibility to fulfil the obligations set out in articles 4 to 11 as well as in articles 15 and 16 , on behalf of their subsidiaries that would fall within the scope of the directive , in compliance with applicable competition law. if a parent company makes use of this possibility , the law applicable to the parent company shall also apply for all subsidiaries for which the parent fulfils the obligations. any reference in this paragraph to a subsidiary shall apply also to credit institutions affiliated to a central body within the meaning of article 10 of the regulation (eu) no 575/2013 and any reference to a parent company to a central body within the meaning of that article.


### 4. the contractual assurances or the contract shall be accompanied by the appropriate measures to verify compliance. for the purposes of verifying compliance , the company may refer to suitable industry initiatives or independent third-party verification. ### deleted


### 5. as regards potential adverse impacts within the meaning of paragraph 1 that could not be prevented or adequately mitigated by the measures in paragraphs 2 , 3 and 4 , the company shall be required to refrain from entering into new or extending existing relations with the partner in connection with or in the value chain of which the impact has arisen and shall , where the law governing their relations so entitles them to , take the following actions: ### deleted


### 4. member states shall ensure that complainants are entitled ### 4. member states shall ensure that informants are entitled


### 4. member states shall ensure that complainants are entitled ### 4. member states shall ensure that informants are entitled to request appropriate follow-up on the notification from the company with which they filed the notification pursuant to paragraph 1


### 4. member states shall ensure that complainants are entitled ### 4. article 4 paragraph 2 shall apply to companies procedures.