### 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 , in consultation of relevant stakeholders , carry out periodic assessments of their own operations and measures , those of their subsidiaries and the value 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 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 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. for member states to be able to carry out investigations , supervise and impose sanctions , taking into account the severity and repeated nature of the infringements , the undertaking shall provide all required information. the member states and the commission should ensure that undertakings publish their due diligence strategies on a publicly accessible and centralised platform , supervised by the national competent authorities.


### 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 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 undertaken with trade union , workers’ representatives and in consultation with stakeholders. they shall be based on qualitative and quantitative indicators and be carried out at least every 12 months and whenever there are reasonable grounds to believe that 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 articles19a and 29a of directive 2013/34/eu report on the matters covered by this directive by publishing on their website an annual statement that meets the requirements set out in directive 2013/34/eu and in the present directive , in a language customary in the sphere of international business , and audited in line with the requirements outlined in directive 2006/43/ec


### 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 that meets those requirements 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.


### 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 , its design , methodology , potential and actual adverse impacts and actions taken on those.


### 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 consultation of relevant stakeholders , shall adopt guidance about voluntary model contract clauses.


### 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 , the european labour authority and where appropriate with international bodies of the un , ilo and the council of europe having expertise in due diligence , must issue guidelines , including for specific sectors , contexts and 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. ### in order to provide support to companies or to member state authorities on how companies should fulfil their due diligence obligations , including in relation to rights and protections enshrined in international human rights instruments listed in annex part i , the commission , in consultation with member states , trade unions and stakeholders , the european union agency for fundamental rights , the european environment agency , the european labour authority and where appropriate with international bodies having expertise in due diligence , shall issue guidelines , including for specific sectors , specific areas or specific adverse impacts or contexts , such as situations of conflict or occupation.


### 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 , specific contexts and areas , 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 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 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 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.


### 2. without prejudice to applicable state aid rules , member states may financially support smes. ### 2. without prejudice to applicable state aid rules , member states may financially support smes for the purpose of compliance with this directive. member states may provide financial support to stakeholders for the purpose of raising their awareness and facilitating access to the rights provided to them by this directive.


### 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 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 and stakeholders exercise their rights.


### 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 use credible 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 the precise scope and credibility of 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. ### 1. member states shall ensure that undertakings shall develop , adopt and effectively implement a plan , in consultation with trade unions , workers’ representatives and stakeholders , to ensure that the business model and strategy of the company are aligned with the transition to a sustainable economy and with the limiting of global warming to 1.5 °c in line with the paris agreement and the objective of achieving climate neutrality by 2050 as established in regulation (eu) 2021/1119 (european climate law).


### 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 develop and implement a plan to ensure that the business model and strategy of the company are aligned with the transition to a sustainable economy and with the limiting of global warming to 1.5 °c in line with the paris agreement , and the objective of achieving climate neutrality by 2050 at the latest as established in regulation (eu) 2021/1119.


### 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 with the limiting of global warming to 1.5 °c in line with the paris agreement , the objective of achieving climate neutrality by 2050 and the 2030 climate target established in regulation (eu) 2021/1119 , and pursuant to the latest recommendations of the ipcc and the european scientific advisory board on climate change. that plan shall be developed in consultation with stakeholders.


### 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 effectively implement a plan to ensure that the business model and strategy of the company are aligned 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 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 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 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 develop , adopt and effectively implement a plan , in consultation with trade unions , workers’ representatives and stakeholders , to ensure that the business model and strategy of the company are aligned with the transition to a sustainable economy and with the limiting of global warming to 1.5 °c in line with the paris agreement and the objective of achieving climate neutrality by 2050 as established in regulation (eu) 2021/1119 (european climate law). this plan shall:


### 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 each undertaking’s plan is evidence-based , regularly updated and is clear , transparent , accurate , comprehensive , comparable and consistent , by following best practices.


### 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 , 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 in its plan mandatory short , medium , and long-term emission reduction targets aiming at carbon neutrality.


### 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 align half of directors’ variable remuneration with the achievement of the sustainability , and in particular , greenhouse gas emission reduction , targets.


### 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 undertakings link half of directors’ variable remuneration with the fulfilment of the obligations referred to in paragraphs 1 and 2.


### 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


### 4. member states shall ensure that each company empowers its authorised representative to receive communications from supervisory authorities on all matters necessary for compliance with and enforcement of national provisions transposing this directive. companies shall be required to provide their authorised representative with the necessary powers and resources to cooperate with supervisory authorities. ### 4. member states shall ensure that each company empowers its authorised representative to receive notifications and communications , whether from complainants , private or public entities , and from supervisory authorities on all matters necessary for compliance with , enforcement of national provisions transposing this directive. companies shall be required to provide their authorised representative with the necessary powers and resources to cooperate with supervisory authorities.


### 1. member states shall ensure that the supervisory authorities have adequate powers and resources to carry out the tasks assigned to them under this directive , including the power to request information and carry out investigations related to compliance with the obligations set out in this directive. ### 1. member states shall ensure that the supervisory authorities have adequate powers and resources to carry out the tasks assigned to them under this directive , including the power to request information and carry out investigations and inspections related to compliance with the obligations set out in this directive.


### 1. member states shall ensure that the supervisory authorities have adequate powers and resources to carry out the tasks assigned to them under this directive , including the power to request information and carry out investigations related to compliance with the obligations set out in this directive. ### 1. member states shall ensure that the supervisory authorities have adequate powers and resources to carry out the tasks assigned to them under this directive , including the power to require undertakings to provide all necessary information and carry out investigations , which can include where appropriate field visits related to compliance with the obligations set out in this directive.


### 2. a supervisory authority may initiate an investigation on its own motion or as a result of substantiated concerns communicated to it pursuant to article 19 , where it considers that it has sufficient information indicating a possible breach by a company of the obligations provided for in the national provisions adopted pursuant to this directive. ### 2. a supervisory authority may initiate an investigation on its own motion or as a result of substantiated concerns communicated to it pursuant to article 19.


### 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 including in case of damages , or in accordance with articles 20 and 22 , respectively.


### to adopt interim measures to avoid the risk of severe and irreparable harm. ### to adopt interim measures to avoid the risk of severe or irreparable harm.


### to adopt interim measures to avoid the risk of severe and irreparable harm. ### to adopt interim measures to avoid the risk of harm.


### 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 are entitled to submit substantiated concerns to any supervisory authority when they have reasons to believe that a company is failing to comply with the national provisions adopted pursuant to this directive (‘substantiated concerns’).


### 3. member states shall ensure that supervisory authorities assess the substantiated concerns and , where appropriate , exercise their powers as referred to in article 18. ### 3. member states shall ensure that supervisory authorities assess the substantiated concerns and exercise their powers as referred to in article 18.


### 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:


### 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 appropriate remedial action , whether voluntary or required of them by a supervisory authority , the severity and the duration of the infringement , whether or not it has taken place repeatedly and the severity of the adverse impacts , 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.


### 3. when pecuniary sanctions are imposed , they shall be based on the company’s turnover. ### 3. member states shall provide for maximum fines of no less than 10% of the combined aggregate worldwide turnover of the undertaking or group of undertakings.


### 3. when pecuniary sanctions are imposed , they shall be based on the company’s turnover. ### 3. administrative sanctions may include , notably but not limited , pecuniary sanctions , such as fines , exclusion from public procurement and the revocation of operating licences. in addition to the criteria referred to in paragraph 2 , when pecuniary sanctions are imposed , they shall also take into account the company’s turnover.


### 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 and publicly available after the sanction is imposed. this should include the methodology and criteria adopted for applying sanctions.


### 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 duly 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. ### 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 and publicly available no later than a month after the sanction is imposed. this should include the methodology and criteria adopted for applying sanctions.


### they failed to comply with the obligations laid down in articles 7 and 8 and; ### they failed to comply with the obligations laid down this directive;


### they failed to comply with the obligations laid down in articles 7 and 8 and; ### they failed to comply with the obligations pursuant to actions referred to in article 4 and laid down in articles 5 to 11 and article 15 and;


### they failed to comply with the obligations laid down in articles 7 and 8 and; ### they failed to comply with the obligations laid down in this directive 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. ### 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 this directive 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. ### an adverse impact that should have been identified , prevented , mitigated , brought to an end or remediated through the appropriate measures laid down in articles 5 to 11 and article 15 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. ### an adverse impact that should have been identified , prevented , mitigated , brought to an end or its extent minimised through appropriate measures laid down in this directive occurred and led to damage.


### notwithstanding paragraph 1 , member states shall ensure that where a company has taken the actions referred to in article 7(2) , point (b) and article 7(4) , or article 8(3) , point (c) , and article 8(5) , it shall not be liable for damages caused by an adverse impact arising as a result of the activities of an indirect partner with whom it has an established business relationship , unless it was unreasonable , in the circumstances of the case , to expect that the action actually taken , including as regards verifying compliance , would be adequate to prevent , mitigate , bring to an end or minimise the extent of the adverse impact. ### notwithstanding the above , in the event the damage results from adverse impacts caused by business relationships within a company’s value chain , member states shall ensure that the company is held liable , unless it can prove that it acted with due care and implemented all appropriate measures to ensure that the damage would not occur.


### notwithstanding paragraph 1 , member states shall ensure that where a company has taken the actions referred to in article 7(2) , point (b) and article 7(4) , or article 8(3) , point (c) , and article 8(5) , it shall not be liable for damages caused by an adverse impact arising as a result of the activities of an indirect partner with whom it has an established business relationship , unless it was unreasonable , in the circumstances of the case , to expect that the action actually taken , including as regards verifying compliance , would be adequate to prevent , mitigate , bring to an end or minimise the extent of the adverse impact. ### notwithstanding paragraph 1 , member states shall ensure that a company shall be liable for damages caused by an adverse impact arising as a result of the activities of an indirect partner with whom it has business relationship , unless it was unreasonable , in the circumstances of the case , to expect that the action actually taken would be adequate to prevent , mitigate , bring to an end or minimise the extent of the adverse impact.


### notwithstanding paragraph 1 , member states shall ensure that where a company has taken the actions referred to in article 7(2) , point (b) and article 7(4) , or article 8(3) , point (c) , and article 8(5) , it shall not be liable for damages caused by an adverse impact arising as a result of the activities of an indirect partner with whom it has an established business relationship , unless it was unreasonable , in the circumstances of the case , to expect that the action actually taken , including as regards verifying compliance , would be adequate to prevent , mitigate , bring to an end or minimise the extent of the adverse impact. ### deleted


### in the assessment of the existence and extent of liability under this paragraph , due account shall be taken of the company’s efforts , insofar as they relate directly to the damage in question , 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 any collaboration with other entities to address adverse impacts in its value chains. ### in the assessment of the existence and extent of liability under this paragraph , due account may be taken of the company’s efforts , insofar as they relate directly to the damage in question , 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 any collaboration with other entities to address adverse impacts in its value chains.


### in the assessment of the existence and extent of liability under this paragraph , due account shall be taken of the company’s efforts , insofar as they relate directly to the damage in question , 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 any collaboration with other entities to address adverse impacts in its value chains. ### deleted


### 4. the civil liability rules under this directive shall be without prejudice to union or national rules on civil liability related to adverse human rights impacts or to adverse environmental impacts that provide for liability in situations not covered by or providing for stricter liability than this directive. ### 4. the civil liability rules under this directive shall neither exclude nor limit companies' liability under union or national legal systems regarding civil liability.


### setting up and overseeing due diligence ### setting up and overseeing due diligence and plans under article 15


### 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. ### 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 the implementation of the plan referred to in article 15 , with due consideration for relevant input from stakeholders and civil society organisations. the directors shall regularly report to the board of directors who shall discuss progress and challenges in addressing salient human rights and environmental impacts , and review the company’s business model and any proposed changes to it.


### 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. ### 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 and the implementation of the plan referred to in article 15 , with due consideration for relevant input from stakeholders and civil society organisations. the directors shall regularly report to the board of directors in that respect who shall discuss progress and challenges in addressing salient human rights and environmental impacts , and review the company’s business model and any proposed changes to it.


### 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. ### 2. member states shall ensure that directors adapt the corporate strategy and business model to implement the actions under article 4 and plans under article 15.


### 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. ### 2. member states shall ensure that directors take steps to adapt the business model and strategy to address sustainability risks and take into account the actual and potential adverse impacts identified pursuant to article 6 and any measures taken pursuant to this directive


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


### (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. ### (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.


### the manufacture of textiles , leather and related products (including footwear) , and the wholesale trade of textiles , clothing and footwear; ### deleted


### the manufacture of textiles , leather and related products (including footwear) , and the wholesale trade of textiles , clothing and footwear; ### the manufacture of textiles , fur , leather and related products (including footwear) , and the wholesale trade of textiles , clothing and footwear;


### the manufacture of textiles , leather and related products (including footwear) , and the wholesale trade of textiles , clothing and footwear; ### the manufacture of textiles , wearing apparel , articles of fur , leather and related products (including footwear) , and the wholesale trade of textiles , clothing and footwear;


### (ii) agriculture , forestry , fisheries (including aquaculture) , the manufacture of food products , and the wholesale trade of agricultural raw materials , live animals , wood , food , and beverages; ### deleted


### (ii) agriculture , forestry , fisheries (including aquaculture) , the manufacture of food products , and the wholesale trade of agricultural raw materials , live animals , wood , food , and beverages; ### (ii) agriculture , forestry , fisheries (including aquaculture) , the manufacture of food products , and the wholesale trade of agricultural raw materials , live animals , animal products , wood , food , and beverages;


### — pension institutions operating pension schemes which are considered to be social security schemes covered by regulation (ec) no 883/2004 of the european parliament and of the council119and regulation (ec) no 987/2009 of the european parliament and of the council120as well as any legal entity set up for the purpose of investment of such schemes; ### deleted


### — pension institutions operating pension schemes which are considered to be social security schemes covered by regulation (ec) no 883/2004 of the european parliament and of the council119 and regulation (ec) no 987/2009 of the european parliament and of the council120 as well as any legal entity set up for the purpose of investment of such schemes; ### deleted


### 4. member states shall ensure that complainants are entitled ### 4. member states shall ensure that those making the appeal and their representatives are entitled:


### 4. member states shall ensure that complainants are entitled ### 4. member states shall ensure that complainants and their representatives are entitled


### to request appropriate follow-up on the complaint from the company with which they have filed a complaint pursuant to paragraph 1 , and ### to receive relevant and appropriate written follow-up from the appeal mechanism with which they have filed a complaint pursuant to paragraph 1 , thus providing a substantiated explanation as to whether a complaint has been found to be unfounded or justified; and


### to request appropriate follow-up on the complaint from the company with which they have filed a complaint pursuant to paragraph 1 , and ### to receive timely , effective and appropriate follow-up on the complaint in writing from the grievance mechanism , with which they have filed a complaint pursuant to paragraph 1 , providing substantiated reasoning as to whether a claim has been considered unfounded or founded and


### 1. violations of rights and prohibitions included in international human rights agreements ### 1. violations and restrictions of enjoyment of rights and prohibitions included in international and european human rights instruments


### 20. violation of the indigenous peoples’ right to the lands , territories and resources which they have traditionally owned , occupied or otherwise used or acquired in accordance with article 25 , 26 (1) and (2) , 27 , and 29 (2) of the united nations declaration on the rights of indigenous peoples; ### 20. violation of the indigenous peoples’ right to the lands , territories and resources which they have traditionally owned , occupied or otherwise used or acquired in accordance with the united nations declaration on the rights of indigenous peoples;


### 2. human rights and fundamental freedoms conventions ### european and international human rights instruments;


### combating climate change ### combating climate change and addressing sustainability-related risk and impacts


### to impose pecuniary sanctions in accordance with article 20; ### to impose administrative sanctions in accordance with article 20;


### 7. member states shall ensure that each natural or legal person has the right to an effective judicial remedy against a legally binding decision by a supervisory authority concerning them. ### 7. member states shall ensure that each natural or legal person has the right to an effective judicial remedy against decisions by a supervisory authority concerning them.


### 1. member states shall ensure that , when fulfilling their duty to act in the best interest of the company , directors of companies referred to in article 2(1) take into account the consequences of their decisions for sustainability matters , including , where applicable , human rights , climate change and environmental consequences , including in the short , medium and long term. ### 1. member states shall ensure that , when fulfilling their duty to act in the best interest of the company , directors of companies referred to in article 2(1) integrate sustainability risks and actual and potential impacts identified through due diligence and pursuant to article 15 into their decisions including , human rights , climate change and environmental consequences , including in the short , medium and long term.


### 1. member states shall ensure that , when fulfilling their duty to act in the best interest of the company , directors of companies referred to in article 2(1) take into account the consequences of their decisions for sustainability matters , including , where applicable , human rights , climate change and environmental consequences , including in the short , medium and long term. ### 1. member states shall ensure that , when fulfilling their duty to act in the best interest of the company , directors of companies referred to in article 2(1) are accountable for the consequences of their decisions for sustainability matters , including human rights , climate change and environmental consequences , in the short , medium and long term.


### from… [oj to insert: 2 years from the entry into force of this directive] as regards companies referred to in article 2(1) , point (a) , and article 2(2) , point (a); ### deleted


### from … [oj to insert: 4 years from the entry into force of this directive] as regards companies referred to in article 2(1) , point (b) , and article 2(2) , point (b). ### deleted


### — the united nations declaration on the rights of indigenous peoples; ### — the united nations declaration on the rights of indigenous peoples , undg guidelines on indigenous issues (2008) and un-redd programme guidelines on free , prior and informed consent (2013);


### (28) in order to ensure that due diligence forms part of companies’ corporate policies , and in line with the relevant international framework , companies should integrate due diligence into all their corporate policies and have in place a due diligence policy. the due diligence policy should contain a description of the company’s approach , including in the long term , to due diligence , a code of conduct describing the rules and principles to be followed by the company’s employees and subsidiaries; a description of the processes put in place to implement due diligence , including the measures taken to verify compliance with the code of conduct and to extend its application to established business relationships. the code of conduct should apply in all relevant corporate functions and operations , including procurement and purchasing decisions. companies should also update their due diligence policy annually. ### (28) in order to ensure that due diligence forms part of undertakings' corporate policies , and in line with the relevant international framework and global framework agreements the undertaking has signed , undertakings should integrate due diligence into all their corporate policies and have in place a due diligence policy. the due diligence policy should contain a description of the undertaking’s approach , including in the long term , to due diligence , a code of conduct describing the rules and principles to be followed by the undertaking’s employees and subsidiaries; a description of the processes put in place to implement due diligence , including the measures taken to verify compliance with the code of conduct and to extend its application to business relationships. the code of conduct should apply in all relevant corporate functions and operations , including procurement and purchasing decisions. undertakings should also update their due diligence policy annually.


### (54) in order to ensure effective enforcement of national measures implementing this directive , member states should provide for dissuasive , proportionate and effective sanctions for infringements of those measures. in order for such sanction regime to be effective , administrative sanctions to be imposed by the national supervisory authorities should include pecuniary sanctions. where the legal system of a member state does not provide for administrative sanctions as foreseen in this directive , the rules on administrative sanctions should be applied in such a way that the sanction is initiated by the competent supervisory authority and imposed by the judicial authority. therefore , it is necessary that those member states ensure that the application of the rules and sanctions has an equivalent effect to the administrative sanctions imposed by the competent supervisory authorities. ### (54) in order to ensure effective enforcement of national measures implementing this directive , member states should provide for dissuasive , proportionate and effective sanctions for infringements of those measures. in order for such sanction regime to be effective , administrative sanctions to be imposed by the national supervisory authorities should take into account the severity and the duration of the infringement; whether or not it has taken place repeatedly; any previous infringements by the company; penalties imposed in respect of the same infringement in other member states; the degree to which the company has dealt with complaints by stakeholders. sanctions can include pecuniary sanctions , temporary or indefinite exclusion from public procurement , from state aid , from public schemes , including schemes relying on export credit agencies , loans and seizure of commodities. where the legal system of a member state does not provide for administrative sanctions as foreseen in this directive , the rules on administrative sanctions should be applied in such a way that the sanction is initiated by the competent supervisory authority and imposed by the judicial authority. therefore , it is necessary that those member states ensure that the application of the rules and sanctions has an equivalent effect to the administrative sanctions imposed by the competent supervisory authorities.


### 3. this directive shall be without prejudice to obligations in the areas of human rights , protection of the environment and climate change under other union legislative acts. if the provisions of this directive conflict with a provision of another union legislative act pursuing the same objectives and providing for more extensive or more specific obligations , the provisions of the other union legislative act shall prevail to the extent of the conflict and shall apply to those specific obligations. ### 3. this directive shall be without prejudice to obligations in the areas of human rights , protection of the environment and climate change under other international and union legislative acts and instruments. if the provisions of this directive conflict with a provision of another union legislative act pursuing the same objectives and providing for more extensive or more specific obligations , the provisions of the other union legislative act shall prevail to the extent of the conflict and shall apply to those specific obligations.


### 3. this directive shall be without prejudice to obligations in the areas of human rights , protection of the environment and climate change under other union legislative acts. if the provisions of this directive conflict with a provision of another union legislative act pursuing the same objectives and providing for more extensive or more specific obligations , the provisions of the other union legislative act shall prevail to the extent of the conflict and shall apply to those specific obligations. ### 3. this directive shall be without prejudice to obligations in the areas of human rights , protection of the environment and climate change under other union legislative acts and international and european human rights standards as specified in the annex. if the provisions of this directive conflict with a provision of another union legislative act pursuing the same objectives and providing for more extensive or more specific obligations , the provisions of the other union legislative act shall prevail to the extent of the conflict and shall apply to those specific obligations.


### — an alternative investment fund (aif) managed by an aifm as defined in article 4(1) , point (b) , of directive 2011/61/eu or an aif supervised under the applicable national law; ### deleted


### — ucits in the meaning of article 1(2) of directive 2009/65/ec; ### deleted


### (52) in order to allow for the effective oversight of and , where necessary , enforcement of this directive in relation to those companies that are not governed by the law of a member state , those companies should designate a sufficiently mandated authorised representative in the union and provide information relating to their authorised representatives. it should be possible for the authorised representative to also function as point of contact , provided the relevant requirements of this directive are complied with. ### (52) in order to allow for the effective oversight of and , where necessary , enforcement of this directive in relation to those companies that are not governed by the law of a member state , those companies should designate a sufficiently mandated authorised representative in the union and provide information relating to their authorised representatives. it should be possible for the authorised representative to also function as point of contact , namely for the purpose of receiving notifications and official communications , provided the relevant requirements of this directive are complied with.


### this directive lays down rules ### this directive aims to ensure that companies respect human rights , the environment and good governance within their own operations , the operations of their subsidiaries and operations of entities throughout their entire value chain.


### article 12 ### deleted


### 1. member states shall ensure that each company referred to in article 2(2) designates a legal or natural person as its authorised representative , established or domiciled in one of the member states where it operates. the designation shall be valid when confirmed as accepted by the authorised representative. ### 1. member states shall ensure that each company referred to in article 2(2) designates a legal or natural person as its authorised representative , established or domiciled in one of the member states where it operates , namely for the purpose of receiving notifications and official communications ,. the designation shall be valid when confirmed as accepted by the authorised representative


### 5. member states shall ensure that the persons submitting the substantiated concern according to this article and having , in accordance with national law , a legitimate interest in the matter have access to a court or other independent and impartial public body competent to review the procedural and substantive legality of the decisions , acts or failure to act of the supervisory authority. ### 5. regardless of the possibility to submit the substantiated concern according to this article and having a legitimate interest in the matter , member states shall ensure access to a court or other independent and impartial public body competent to review the procedural and substantive legality of the decisions , acts or failure to act of the supervisory authority.


### ‘company’ means any of the following: ### ‘undertaking' is defined in article 3 of the accounting directive (2013/34/eu).


### (ii) a legal person constituted in accordance with the law of a third country in a form comparable to those listed in annex i and ii of that directive; ### deleted


### (iii) a legal person constituted as one of the legal forms listed in annex ii to directive 2013/34/eu composed entirely of undertakings organised in one of the legal forms falling within points (i) and (ii); ### deleted


### (iv) [...] ### deleted


### — a credit institution as defined in article 4(1) , point (1) , of regulation (eu) no 575/2013 the european parliament and of the council111 ; ### deleted


### — an investment firm as defined in article 4(1) , point (1) , of directive 2014/65/eu the european parliament and of the council112 ; ### deleted


### — an alternative investment fund manager (aifm) as defined in article 4(1) , point (b) , of directive 2011/61/eu of the european parliament and of the council (2) , including a manager of euveca under regulation (eu) no 345/2013 of the european parliament and of the council113 , a manager of eusef under regulation (eu) no 346/2013 of the european parliament and of the council114 and a manager of eltif under regulation (eu) 2015/760 of the european parliament and of the council115 ; ### deleted


### — an undertaking for collective investment in transferable securities (ucits) management company as defined article 2(1) , point (b) , of directive 2009/65/ec of the european parliament and of the council116 ; ### deleted


### — an insurance undertaking as defined in article 13 , point (1) , of directive 2009/138/ec of the european parliament and of the council117 ; ### deleted


### — a reinsurance undertaking as defined in article 13 , point (4) , of directive 2009/138/ec; ### deleted


### — an institution for occupational retirement provision as defined in article 1 , point (6) of directive 2016/2341 of the european parliament and of the council118 ; ### deleted


### — a central counterparty as defined in article 2 , point (1) , of regulation (eu) no 648/2012 of the european parliament and of the council121 ; ### deleted


### — a central securities depository as defined in article 2(1) , point (1) , of regulation (eu) no 909/2014 of the european parliament and of the council122 ; ### deleted


### — an insurance or reinsurance special purpose vehicle authorised in accordance with article 211 of directive 2009/138/ec; ### deleted


### — ‘securitisation special purpose entity’ as defined in article 2 , point (2) , of regulation (eu) no 2017/2402 of the european parliament and of the council123 ; ### deleted


### — an insurance holding company as defined in article 212(1) , point (f) , of directive 2009/138/ec or a mixed financial holding company as defined in article 212(1) , point (h) , of directive 2009/138/ec , which is part of an insurance group that is subject to supervision at the level of the group pursuant to article 213 of that directive and which is not exempted from group supervision pursuant to article 214(2) of directive 2009/138/ec; ### deleted


### — a payment institution as defined in point (d) of article 1(1) of directive (eu) 2015/2366 of the european parliament and of the council124 ; ### deleted


### — an electronic money institution as defined in point (1) of article 2 of directive 2009/110/ec of the european parliament and of the council125 ; ### deleted


### — a crowdfunding service provider as defined in point (e) article 2(1) of regulation (eu) 2020/1503 of the european parliament and of the council126 ; ### deleted


### — a crypto-asset service provider as defined in article 3(1) , point (8) , of [the proposal for a regulation of the european parliament and of the council on markets in crypto-assets , and amending directive (eu) 2019/1937127 ] where performing one or more crypto-asset services as defined in article 3(1) , point (9) , of [the proposal for a regulation of the european parliament and of the council on markets in crypto-assets , and amending directive (eu) 2019/1937]; ### deleted


### ‘net turnover’ means ### deleted


### the ‘net turnover’ as defined in article 2 , point (5) , of directive 2013/34/eu; or , ### deleted


### (ii) where the company applies international accounting standards adopted on the basis of regulation (ec) no 1606/2002 of the european parliament and of the council129 or is a company within the meaning of point (a)(ii) , the revenue as defined by or within the meaning of the financial reporting framework on the basis of which the financial statements of the company are prepared; ### deleted


### — the international labour organization’s declaration on fundamental principles and rights at work; ### — the international labour organization’s declaration on fundamental principles and rights at work , including the right to safe and healthy working environment;


### 7. the commission shall make publicly available , including on its website , a list of the supervisory authorities. the commission shall regularly update the list on the basis of the information received from the member states. ### 7. the commission shall make publicly available , including on its website , a list of the supervisory authorities , and , when applicable , the respective competences of those authorities. the commission shall regularly update the list on the basis of the information received from the member states.


### they shall apply those provisions as follows: ### they shall apply those provisions from… [oj to insert: 2 years from the entry into force of this directive]


### ‘subsidiary’ means a legal person through which the activity of a ‘controlled undertaking’ as defined in article 2(1) , point (f) , of directive 2004/109/ec of the european parliament and of the council128 is exercised; ### ‘subsidiary’ means a legal person to which the undertaking is a shareholder;


### ‘net turnover’ means ### ‘net turnover’ means the combined aggregate worldwide turnover of an undertaking or a group of undertakings as defined in council regulation (ec) no 139/2004;


### bringing actual adverse impacts to an end ### mitigating and bringing actual adverse impacts to an end


### 6. 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: ### deleted


### 1. welcomes the fact that on 16 april 2020 the polish parliament voted to refer back to committee the two draft laws stemming from citizens’ initiatives on access to abortion and on the sexual education of minors; ### 1. regrets that parliament did not flatly reject these two draft laws; and rejects any attempts to backtrack on srhr and lgbti rights , and in this context condemn[ed] the attempts to further criminalise abortion care , stigmatise hiv-positive people , and undermine young people’s access to sexuality education in poland;


### 1. strongly supports the conclusion of the negotiations on the voluntary partnership agreement (vpa) between the eu and honduras , which not only promotes sustainable trade in legal timber products , but also aims to address illegal logging and improve forest governance , law enforcement and transparency; ### 1. takes note of the conclusion of the negotiations on the voluntary partnership agreement (vpa) between the eu and honduras , which not only promotes sustainable trade in legal timber products , but also aims to address illegal logging and improve forest governance , law enforcement and transparency;


### 2. calls on the polish government to halt consideration of these two draft laws , given that a vigorous , necessary and legitimate debate is under way in the country and throughout europe in response to the moral issues and grievances they raise , and that the lives and fundamental rights of thousands of women , couples and families , many of them among the youngest and most vulnerable in society , would be irreparably damaged; ### 2. calls on the polish government and members of the polish parliament to halt consideration of these two draft laws , given that a vigorous , necessary and legitimate debate is under way in the country and throughout europe in response to the moral issues and grievances they raise , and that the lives and fundamental rights of thousands of women , couples and families , many of them among the youngest and most vulnerable in society , would be irreparably damaged; urges members of the polish parliament to refrain from any further attempts to restrict women’s and adolescents’ sexual and reproductive health and rights;


### 2. welcomes the commitment shown by honduras and the progress made so far , and is aware that the full implementation of the vpa will be a long-term process entailing the adoption of a whole batch of legislation to establish the timber legality assurance system (tlas) and to make it operational; stresses that the implementation of the vpa will require sustained political will , as well as the dedication of significant human and financial resources to running the tlas; ### 2. take notes of the commitment shown by honduras and express its concern about the few progress made so far in tackling illegal logging; stresses that the implementation of the vpa will require a real political will and commitment against organized crimes and illegal business;


### 3. is concerned at the loss of women’s rights and at the level of protection in poland of the right of women and adolescent girls to health , of which sexual and reproductive health is an essential component , and of the rights of young lgbti people , whose health and physical safety are particularly at risk; ### 3. emphasizes that universal access to healthcare , including sexual and reproductive healthcare and related rights , is a fundamental human right; is concerned at the loss of women’s rights and at the level of protection in poland of the right of women and adolescent girls to health , of which sexual and reproductive health is an essential component , and of the rights of young lgbti people , whose health and physical safety are particularly at risk; reminds that the measures that roll back protections for women’s rights and self-determination violate poland’s international human rights obligations to protect women’s rights to privacy , health , and freedom from inhuman treatment;


### 6. recalls that land tenure has been a major source of violence and human rights abuses in honduras; believes , in this context , that the vpa process could contribute to clarifying land tenure rights; ### 6. recalls that land tenure has been a major source of violence and human rights abuses in honduras; believes , in this context , that the vpa process could contribute to end human rights abuses and persecution of environmental defenders in honduras;


### 7. emphasises that the success of the agreement will also depend , inter alia , on tackling fraud and corruption; ### 7. emphasises that the success of the agreement will deeply depend on tackling fraud and corruption and human rights abuses and impunity in the country;


### c. whereas the sejm was legally obliged , within six months of taking up its duties , to consider draft laws stemming from citizens’ initiatives; ### c. whereas the sejm was legally obliged , within six months of taking up its duties , to consider draft laws stemming from citizens’ initiatives; whereas on 16 april 2020 the polish parliament voted to refer back to committee the two draft laws stemming from citizens’ initiatives on access to abortion and on the sexual education of minors; whereas the dates on which the parliamentary committees will study the bills have not yet been announced;


### e. whereas the sfpa should contribute to the sustainable development of the seychelles fisheries sector , with the aim of ensuring long-term food security and food sovereignty for the seychelles population; ### e. whereas the sfpa should contribute to the sustainable development of the seychelles fisheries sector , with the aim of ensuring long-term food security and food sovereignty for the seychelles population; whereas , to achieve this , systematic consultation of representatives from the local fisheries sector , including its artisanal component , should be provided for and should continue throughout the period that the sfpa is in force;


### 4. calls on the polish government to condemn and take appropriate legal measures against the resolutions adopted by regional and local authorities concerning the establishment of ‘lgbti-free areas’ in poland , which violate fundamental rights and fuel more hatred , fear and threats against lgbti + people in poland; urges the polish government to take steps to protect lgbti + people and to combat all human rights violations faced by them in poland; ### 4. calls on the polish government to condemn and take appropriate legal measures against the resolutions adopted by regional and local authorities concerning the establishment of ‘lgbti-free areas’ in poland , which violate fundamental rights and fuel more hatred , fear and threats against lgbti + people in poland; urges the polish government to take steps to protect lgbti + people and to combat all human rights violations faced by them in poland; ; recalls its position outlined in its resolution of 18 december 2019 on public discrimination and hate speech against lgbti people , and condemns the law suits against the civil society activists who published the so called ”atlas of hate” that documents the spread of homophobia in poland , and rejects the way the current legal framework and courts and these lawsuits are being used to silence lgbti activists and prevent them from exercising their right to free speech;


### (9) ensuring uniform recognition and protection throughout the union for the intellectual property rights related to names protected in the union is a priority that can be effectively achieved only at union level. geographical indications protecting the names of wines , spirit drinks and agricultural products having characteristics , attributes or reputation linked to their place of production are an exclusive union’s competence. a unitary and exclusive system of geographical indications therefore needs to be provided. geographical indications are a collective right held by all eligible producers in a designated area willing to adhere to a product specification. producers acting collectively have more powers than individual producers and take collective responsibilities to manage their geographical indications , including responding to societal demands for products resulting from sustainable production. operating geographical indications reward producers fairly for their efforts to produce a diverse range of quality products. at the same time , this can benefit the rural economy , which is particularly the case in areas with natural or other specific constraints , such as mountain areas and the most remote regions , where the farming sector accounts for a significant part of the economy and production costs are high. in this way , quality schemes are able to contribute to and complement rural development policy as well as market and income support policies of the cap. in particular , they may contribute to the developments in the farming sector and , especially , disadvantaged areas. a union framework that protects geographical indications by providing for their inclusion in a register at union level facilitates the development of the agricultural sector , since the resulting , more uniform approach ensures fair competition between the producers of products bearing such indications and enhances the credibility of the products in the consumers’ eyes. the system of geographical indications aims at enabling consumers to make more informed purchasing choices and , through labelling and advertising , helping them to correctly identify their products on the market. geographical indications , being a type of intellectual property right , help operators and companies valorise their intangible assets. to avoid creating unfair conditions of competition and to sustain the internal market , any producer , including a third country producer , should be able to use a registered name and market products designated as geographical indications throughout the union and in electronic commerce , provided that the product concerned complies with the requirements of the relevant specification and that the producer is covered by a system of controls. in light of the experience gained from the implementation of regulations (eu) no 1308/2013 , (eu) 2019/787 and (eu) no 1151/2012 of the european parliament and of the council27 , there is a need to address certain legal issues , to clarify and simplify some rules and to streamline the procedures. ### (9) ensuring uniform recognition and protection throughout the union for the intellectual property rights related to names protected in the union is a priority that can be effectively achieved only at union level. geographical indications protecting the names of wines , spirit drinks and agricultural products having characteristics , attributes or reputation linked to their place of production are an exclusive union’s competence. a unitary and exclusive system of geographical indications therefore needs to be provided. geographical indications are a collective right held by all eligible producers in a designated area willing to adhere to a product specification. producers acting collectively have more powers than individual producers and take collective responsibilities to manage their geographical indications , including responding to societal demands for products resulting from sustainable production. operating geographical indications reward producers fairly for their efforts to produce a diverse range of quality products. at the same time , this can benefit the rural economy , which is particularly the case in areas with natural or other specific constraints , such as mountain areas and the most remote regions , where the farming sector accounts for a significant part of the economy and production costs are high. in this way , quality schemes are able to contribute to and complement rural development policy as well as market and income support policies of the cap. in particular , they may contribute to the developments in the farming sector and , especially , disadvantaged areas. a union framework that protects geographical indications by providing for their inclusion in a register at union level facilitates the development of the agricultural sector , since the resulting , more uniform approach ensures fair competition between the producers of products bearing such indications and enhances the credibility of the products in the consumers’ eyes. the system of geographical indications aims at enabling consumers to make more informed purchasing choices and , through labelling , the provision of essential information on the product’s geographical indication and advertising , helping them to correctly identify their products on the market. geographical indications , being a type of intellectual property right , help operators and companies valorise their intangible assets. to avoid creating unfair conditions of competition and to sustain the internal market , any producer , including a third country producer , should be able to use a registered name and market products designated as geographical indications throughout the union and in electronic commerce , provided that the product concerned complies with the requirements of the relevant specification and that the producer is covered by a system of controls. in light of the experience gained from the implementation of regulations (eu) no 1308/2013 , (eu) 2019/787 and (eu) no 1151/2012 of the european parliament and of the council27 , there is a need to address certain legal issues , to clarify and simplify some rules and to streamline the procedures.


### (29) the labelling of wine , spirit drinks and agricultural products should be subject to the general rules laid down in regulation (eu) no 1169/2011 of the european parliament and of the council29 , and in particular the provisions aimed at preventing labelling that may confuse or mislead consumers. ### (does not affect the english version.)


### (29) the labelling of wine , spirit drinks and agricultural products should be subject to the general rules laid down in regulation (eu) no 1169/2011 of the european parliament and of the council29 , and in particular the provisions aimed at preventing labelling that may confuse or mislead consumers. ### (29) the labelling of wine , spirit drinks and agricultural products should be subject to the general rules laid down in regulation (eu) no 1169/2011 of the european parliament and of the council29 , and in particular the provisions aimed at preventing labelling that may confuse or mislead consumers.


### (30) the use of union symbols or indications on the packaging of products designated by a geographical indication should be made obligatory in order to make this category of products , and the guarantees attached to them , better known to consumers and to permit easier identification of these products on the market , thereby facilitating checks. however , in view of the specific nature of products covered by this regulation , special provisions concerning labelling should be maintained for wine and spirit drinks. the use of such symbols or indications should remain voluntary for third country geographical indications and designations of origin. ### (30) the use of union symbols or indications on the packaging of , and on the presentation pages of retail websites for , products designated by a geographical indication should be made obligatory in order to make this category of products , and the guarantees attached to them , better known to consumers and to permit easier identification of these products on the market , thereby facilitating checks. however , in view of the specific nature of products covered by this regulation , special provisions concerning labelling should be maintained for wine and spirit drinks. the use of such symbols or indications should remain voluntary for third country geographical indications and designations of origin.


### (36) online platforms have become increasingly used for sales of products , including of those designated as geographical indications , and in some cases they might represent an important space as regards preventing fraud. in this regard , this regulation should establish rules to ensure appropriate labelling of products sold via online platforms , and to provide powers to member states to disable access to the content that contravenes the rules. these rules should be without prejudice to regulation (eu) no 2022/xx of the european parliament and of the council32. ### (36) online platforms have become increasingly used for sales of products , including of those designated as geographical indications , and in some cases they might represent an important space as regards preventing fraud. in this regard , this regulation should establish rules to ensure appropriate labelling of products sold via online platforms , and that all information on the geographical indication of the product is included on its presentation page , and to provide powers to member states to disable access to the content that contravenes the rules. these rules should be without prejudice to regulation (eu) no 2022/xx of the european parliament and of the council32.


### (39) the procedures for registration , amendment and cancellation of geographical indications , including the scrutiny and the opposition procedure , should be carried out in the most efficient way. this can be achieved by using the assistance for the scrutiny of the applications provided by the european union intellectual property office (euipo). while a partial outsourcing to euipo has been considered , the commission would remain responsible for registration , amendment and cancellation , due to a strong relation with the common agricultural policy and to the expertise needed to ensure that specificities of wine , spirit drinks and agricultural products are adequately assessed. ### (39) the procedures for registration , amendment and cancellation of geographical indications , including the scrutiny and the opposition procedure , should be carried out in the most efficient way. to that end , the commission should remain responsible for registration , amendment and cancellation , due to a strong relation with the common agricultural policy and to the expertise needed to ensure that specificities of wine , spirit drinks and agricultural products are adequately assessed.


### (40) criteria should be set to assess the performance of the euipo. these criteria should ensure quality , coherence and efficiency of the assistance provided. the commission should prepare a report to the parliament and to the council on the results and experience of the execution of these tasks by the euipo. ### deleted


### (56) in order to supplement or amend certain non-essential elements of this regulation , the power to adopt acts in accordance with article 290 of the treaty on the functioning of the european union should be delegated to the commission in respect of defining sustainability standards and laying down criteria for the recognition of existing sustainability standards; entrusting the euipo with the tasks related to scrutiny for opposition and the opposition procedure , operation of the register , publication of standard amendments to a product specification , consultation in the context of cancellation procedure , establishment and management of an alert system informing applicants about the availability of their geographical indication as a domain name , scrutiny of third country geographical indications other than geographical indications under the geneva act of the lisbon agreement on appellations of origin and geographical indications34 , proposed for protection pursuant to international negotiations or international agreements; establishing appropriate criteria for monitoring performance of the euipo in the execution of the tasks entrusted to it; laying down additional rules on the use of geographical indications to identify ingredients in processed products; laying down additional rules for determining the generic status of terms; establishing the restrictions and derogations with regard to the sourcing of feed in the case of a designation of origin; establishing restrictions and derogations with regard to the slaughtering of live animals or with regard to the sourcing of raw materials; laying down rules for determining the use of the denomination of a plant variety or of an animal breed; laying down rules which limit the information contained in the product specification for geographical indications and traditional specialities guaranteed; laying down further details of the eligibility criteria for traditional specialities guaranteed; laying down additional rules to provide for appropriate certification and accreditation procedures to apply in respect of product certification bodies; laying down additional rules to further detail protection of traditional specialities guaranteed; laying down for traditional specialities guaranteed additional rules for determining the generic status of terms , conditions for use of plant variety and animal breed denominations , and relation to intellectual property rights; defining additional rules for joint applications concerning more than one national territory and complementing the rules of the application process for traditional specialities guaranteed; complementing the rules for the opposition procedure for traditional specialities guaranteed to establish detailed procedures and deadlines; supplementing the rules regarding the amendment application process for traditional specialities guaranteed; supplementing the rules regarding the cancellation process for traditional specialities guaranteed; laying down detailed rules relating to the criteria for optional quality terms; reserving an additional optional quality term , laying down its conditions of use; laying down derogations to the use of the term ‘mountain product’ and establishing the methods of production , and other criteria relevant for the application of that optional quality term , in particular , laying down the conditions under which raw materials or feedstuffs are permitted to come from outside the mountain areas. it is of particular importance that the commission carry out appropriate consultations during its preparatory work , including at expert level , and that those consultations be conducted in accordance with the principles laid down in the interinstitutional agreement of 13 april 2016 on better law-making35 . in particular , to ensure equal participation in the preparation of delegated acts , the european parliament and the council receive all documents at the same time as member states’ experts , and their experts systematically have access to meetings of commission expert groups dealing with the preparation of delegated acts. ### (56) in order to supplement or amend certain non-essential elements of this regulation , the power to adopt acts in accordance with article 290 of the treaty on the functioning of the european union should be delegated to the commission in respect of defining sustainability standards and laying down criteria for the recognition of existing sustainability standards; entrusting the euipo with the tasks related to scrutiny of third country geographical indications other than geographical indications under the geneva act of the lisbon agreement on appellations of origin and geographical indications34 , proposed for protection pursuant to international negotiations or international agreements; establishing appropriate criteria for monitoring performance of the euipo in the execution of the tasks entrusted to it; laying down additional rules on the use of geographical indications to identify ingredients in processed products; laying down additional rules for determining the generic status of terms; establishing the restrictions and derogations with regard to the sourcing of feed in the case of a designation of origin; establishing restrictions and derogations with regard to the slaughtering of live animals or with regard to the sourcing of raw materials; laying down rules for determining the use of the denomination of a plant variety or of an animal breed; laying down rules which limit the information contained in the product specification for geographical indications and traditional specialities guaranteed; laying down further details of the eligibility criteria for traditional specialities guaranteed; laying down additional rules to provide for appropriate certification and accreditation procedures to apply in respect of product certification bodies; laying down additional rules to further detail protection of traditional specialities guaranteed; laying down for traditional specialities guaranteed additional rules for determining the generic status of terms , conditions for use of plant variety and animal breed denominations , and relation to intellectual property rights; defining additional rules for joint applications concerning more than one national territory and complementing the rules of the application process for traditional specialities guaranteed; complementing the rules for the opposition procedure for traditional specialities guaranteed to establish detailed procedures and deadlines; supplementing the rules regarding the amendment application process for traditional specialities guaranteed; supplementing the rules regarding the cancellation process for traditional specialities guaranteed; laying down detailed rules relating to the criteria for optional quality terms; reserving an additional optional quality term , laying down its conditions of use; laying down derogations to the use of the term ‘mountain product’ and establishing the methods of production , and other criteria relevant for the application of that optional quality term , in particular , laying down the conditions under which raw materials or feedstuffs are permitted to come from outside the mountain areas. it is of particular importance that the commission carry out appropriate consultations during its preparatory work , including at expert level , and that those consultations be conducted in accordance with the principles laid down in the interinstitutional agreement of 13 april 2016 on better law-making35 . in particular , to ensure equal participation in the preparation of delegated acts , the european parliament and the council receive all documents at the same time as member states’ experts , and their experts systematically have access to meetings of commission expert groups dealing with the preparation of delegated acts.