### the commission shall adopt delegated acts in accordance with article 28 concerning the content and criteria for such reporting under paragraph 1 , specifying information on the description of due diligence , potential and actual adverse impacts and actions taken on those. ### the commission shall adopt delegated acts in accordance with article 28 concerning the content and criteria for such reporting under paragraph 1 , specifying information on the description of due diligence , potential and actual adverse impacts and actions taken on those , as well as related information in order to support companies , their subsidiaries and business partners operating in developing countries to identify , prevent and effectively address actual or potential adverse impacts on human rights and the environment.


### 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 and methodology , potential and actual adverse impacts and actions taken on those. this reporting should be accessible and sufficiently detailed to demonstrate it complied with the obligations under this directive.


### in order to provide support to companies to facilitate their compliance with article 7(2) , point (b) , and article 8(3) , point (c) , the commission shall adopt guidance about voluntary model contract clauses. ### in order to provide support to companies to facilitate their compliance with article 7(2) , point (b) , and article 8(3) , point (c) , the commission shall adopt guidance prior to the first application date of this directive 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 union agency for criminal justice cooperation (eurojust) , the european union agency for law enforcement cooperation (europol) , the european public prosecutor’s office , the european anti-fraud office (olaf) and where appropriate with international bodies having expertise in due diligence , shall issue guidelines , including for the following aspects:


### 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 undertakings should fulfil their due diligence obligations , the commission , in consultation with member states , the european cross-industry and sectoral social partners , other relevant stakeholders , the european union agency for fundamental rights , the european environment agency , the european labour authority and where appropriate with international bodies from the un , ilo and council of europe , having expertise in due diligence , shall issue guidelines , including for specific sectors or specific adverse impacts and guidance on identifying high-risk economic activities.


### 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 , the european cross-industry and sectoral social partners , other relevant stakeholders , the european union agency for fundamental rights , the european environment agency , the european labour authority and where appropriate with international bodies like the un , the ilo and the council of europe having expertise in due diligence , shall issue guidelines , including for specific sectors or specific adverse impacts and guidance on identifying high-risk activities.


### 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 prior to the first application date of this directive , including for specific sectors or specific adverse impacts.


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


### 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.


### 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 smes.


### 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.


### 2. without prejudice to applicable state aid rules , member states may financially support smes. ### 2. without prejudice to applicable state aid rules , member states shall provide financial and technical support to smes in order to help them comply with the obligations set out in this directive , in particular those operating along the value chains


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


### 1. member states shall ensure that companies referred to in article 2(1) , point (a) , and article 2(2) , point (a) , shall adopt a plan to ensure that the business model and strategy of the company are compatible with the transition to a sustainable economy and with the limiting of global warming to 1.5 °c in line with the paris agreement. this plan shall , in particular , identify , on the basis of information reasonably available to the company , the extent to which climate change is a risk for , or an impact of , the company’s operations. ### 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. special attention shall be given to methane emissions and full respect of chapter 5 of the methane emissions reductions in the energy sector regulation regarding the importer requirements along the value chain in all relevant sectors , such as energy , agriculture , waste and waste water.


### 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) , and article 2(2) , 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 under the united nations framework convention on climate change adopted on 12december 2015 (the ‘paris agreement’) and the objective of achieving climate neutrality by 2050 as established in regulation (eu) 2021/1119 of the european parliament and of the council , and , where relevant , the exposure of the undertaking to coal- , oil- and gas-related activities. this plan shall include implementing actions and related financial and investment plans and , 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. where applicable , it shall be designed according to requirements referred to in article 19a , 29b and 40b of directive 2013/34/eu.


### 1. each member state shall designate one or more supervisory authorities to supervise compliance with the obligations laid down in national provisions adopted pursuant to articles 6 to 11 and article 15(1) and (2) (‘supervisory authority’). ### 1. each member state shall designate one or more supervisory authorities to supervise compliance with the obligations laid down in national provisions adopted pursuant to articles 6 to 11 and article 15(1) and (2) (‘supervisory authority’) and ensure the supervisory authorities designated are sufficiently resourced to supervise the measures 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. those competences shall include the power to require companies to provide necessary information and to carry out investigations , including interviews with stakeholders and on site examination.


### 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 and shall initiate an investigation 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.


### 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 , where appropriate , exercise their powers as referred to in article 18.


### 4. the supervisory authority shall , as soon as possible and in accordance with the relevant provisions of national law and in compliance with union law , inform the person referred to in paragraph 1 of the result of the assessment of their substantiated concern and shall provide the reasoning for it. ### 4. the supervisory authority shall , as soon as possible and in accordance with the relevant provisions of national law and in compliance with union law , inform the person referred to in paragraph 1 of the result of the assessment of their substantiated concern , of its decisions , shall provide the reasoning for it and shall publish the assessment and decision.


### 1. member states shall lay down the rules on sanctions applicable to infringements of national provisions adopted pursuant to this directive , and shall take all measures necessary to ensure that they are implemented. the sanctions provided for shall be effective , proportionate and dissuasive. ### 1. member states shall lay down the rules on sanctions applicable to infringements of national provisions adopted pursuant to this directive. sanctions should include exclusion award/renewal of public contracts/procurement and other public support/funding. repeated violations should also be considered as an aggravating circumstance and thus higher sanction. member states shall take all measures necessary to ensure that they are implemented. the sanctions provided for shall be effective , proportionate and dissuasive.


### the commission shall set up a european network of supervisory authorities , composed of representatives of the supervisory authorities. the network shall facilitate the cooperation of the supervisory authorities and the coordination and alignment of regulatory , investigative , sanctioning and supervisory practices of the supervisory authorities and , as appropriate , sharing of information among them. ### the commission shall set up a european network of supervisory authorities , composed of representatives of the supervisory authorities. the network shall facilitate the cooperation of the supervisory authorities and the coordination and alignment of regulatory , investigative , sanctioning and supervisory practices of the supervisory authorities and , as appropriate , sharing of information among them , as well as ensuring the regular public disclosure of the activities of the network.


### they failed to comply with the obligations laid down in articles 7 and 8 and; ### they intentionally or negligently failed to comply with the obligations laid down in articles 7 and 8 and;


### 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 an established business relationship , unless the company can prove that it has complied with its obligations as laid down in the directive and that it took and implemented effective and appropriate measures to prevent , mitigate , bring to an end or minimise the extent of the adverse impact.


### 21. violation of a prohibition or right not covered by points 1 to 20 above but included in the human rights agreements listed in section 2 of this part , which directly impairs a legal interest protected in those agreements , provided that the company concerned could have reasonably established the risk of such impairment and any appropriate measures to be taken in order to comply with the obligations referred to in article 4 of this directive taking into account all relevant circumstances of their operations , such as the sector and operational context. ### 21. a prohibition or right not covered by points 1 to 21 above but included in the human rights agreements listed in section 2 of this part.


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


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


### 2. member states shall ensure that , for the purposes of due diligence , companies are entitled to share resources and information within their respective groups of companies and with other legal entities in compliance with applicable competition law. ### 2. member states shall ensure that for any of the actions described above , the undertakings will ensure that the involvement , information , consultation and participation rights of trade unions and workers’ representatives , as provided for in union law , national law and practice are fully respected and applied. member states shall also ensure that trade unions and workers’ representatives have access to the relevant resources , in particular in the form of training , to exercise their rights.


### 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 appropriate follow-up without undue delay on the complaint from the company with which they have filed a complaint pursuant to paragraph 1 ,


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


### 7. violation of the right to enjoy just and favourable conditions of work including a fair wage , a decent living , safe and healthy working conditions and reasonable limitation of working hours in accordance with article 7 of the international covenant on economic , social and cultural rights; ### 7. the right to enjoy just and favourable conditions of work including a remuneration that provides for a decent living , safe and healthy working conditions and reasonable limitation of working hours. this includes both the right to a fair wage for employees and the right to living income for self-employed workers and smallholders in accordance with article 7 of the international covenant on economic , social and cultural rights;


### 16. violation of the prohibition of unequal treatment in employment , unless this is justified by the requirements of the employment in accordance with article 2 and article 3 of the international labour organisation equal remuneration convention , 1951 (no. 100) , article 1 and article 2 of the international labour organisation discrimination (employment and occupation) convention , 1958 (no. 111) and article 7 of the international covenant on economic , social and cultural rights; unequal treatment includes , in particular , the payment of unequal remuneration for work of equal value; ### 16. violation of the prohibition of unequal treatment in employment , unless this is justified in accordance with article 2 and article 3 of the international labour organisation equal remuneration convention , 1951 (no. 100) , article 1 and article 2 of the international labour organisation discrimination (employment and occupation) convention , 1958 (no. 111); unequal treatment includes , in particular , the payment of unequal remuneration for work of equal value;


### 18. violation of the prohibition of causing any measurable environmental degradation , such as harmful soil change , water or air pollution , harmful emissions or excessive water consumption or other impact on natural resources , that ### 18. violation of the prohibition of causing any measurable environmental degradation and contributing to climate change , such as harmful soil change , water or air pollution , harmful emissions (including ghs emission) or excessive water consumption or other impact on natural resources , that


### in accordance with article 3 of the universal declaration of human rights , article 5 of the international covenant on civil and political rights and article 12 of the international covenant on economic , social and cultural rights; ### in accordance with article 3 of the universal declaration of human rights , article 5 of the international covenant on civil and political rights and article 12 of the international covenant on economic , social and cultural rights and the right to a clean , healthy , and sustainable environment;


### human rights and fundamental freedoms conventions ### international and european human rights instruments


### reporting of breaches and protection of reporting persons ### protection of stakeholders , including human rights and environmental defenders , and reporting persons


### directive (eu) 2019/1937 shall apply to the reporting of all breaches of this directive and the protection of persons reporting such breaches. ### 1. member states shall protect all stakeholders and their representatives , including human rights and environmental defenders , from any reprisals or adverse impact when seeking to exercise their rights under this directive.


### 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 and in line with national special legislation , 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.


### violations of internationally recognized objectives and prohibitions included in environmental conventions ### violations of union and internationally recognized objectives and prohibitions included in environmental and climate conventions and union legislation


### (2) a high level of protection and improvement of the quality of the environment and promoting european core values are among the priorities of the union , as set out in the commission’s communication on a european green deal74 . these objectives require the involvement not only of the public authorities but also of private actors , in particular companies. ### (2) a high level of protection and improvement of the quality of the environment , achieving climate neutrality by 2050 , and promoting european core values are among the priorities of the union , as set out in the commission’s communication on a european green deal74 . these objectives require the involvement not only of the public authorities but also of private actors , in particular companies. to achieve these objectives , the green transition should ensure that the union economy respects planetary boundaries , is achieved in a just and inclusive way , and contributes to reducing inequalities and ensuring the right to a clean , healthy , and sustainable environment.


### (11) the action plan on a circular economy91 , the biodiversity strategy92 , the farm to fork strategy93 and the chemicals strategy94 and updating the 2020 new industrial strategy: building a stronger single market for europe’s recovery95 , industry 5.096 and the european pillar of social rights action plan97 and the 2021 trade policy review98 list an initiative on sustainable corporate governance among their elements. ### (11) the action plan on a circular economy91 , the biodiversity strategy92 , the farm to fork strategy93 and the chemicals strategy94 the pharmaceuticalstrategy1a , the 2021 eu action plan towards zero pollution for air , water and soil1b , and updating the 2020 new industrial strategy: building a stronger single market for europe’s recovery95 , industry 5.096 and the european pillar of social rights action plan97 and the 2021 trade policy review98 list an initiative on sustainable corporate governance among their elements. due diligence requirements under this directive should therefore contribute to preserving and restoring marine and terrestrial biodiversity by , inter alia , halting , mitigating and reversing biodiversity loss and improving the state of ecosystems and their functions and the services they provide , and by improving the state of the environment , in particular air , water and soil , as well as combating desertification and soil degradation. they should also contribute towards accelerating the transition to a non-toxic circular economy , where growth is regenerative , resources are used efficiently and sustainably , and the waste hierarchy is respected as well as significantly reducing key environmental and climate pressures related to the union’s production and consumption. due diligence requirements under this directive should also contribute to the objectives of the zero pollution action plan of creating a toxic-free environment , including for air , water and soil , as well as in relation to light and noise pollution , and protecting the health and well-being of people , animals and ecosystems from environment-related risks and negative impacts.


### (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 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 with short- , medium-and long-term measures and targets. 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 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 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 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.


### (33) under the due diligence obligations set out by this directive , if a company identifies potential adverse human rights or environmental impacts , it should take appropriate measures to prevent and adequately mitigate them. to provide companies with legal clarity and certainty , this directive should set out the actions companies should be expected to take for prevention and mitigation of potential adverse impacts where relevant depending on the circumstances. ### (33) under the due diligence obligations set out by this directive , if a company identifies potential adverse human rights , environmental , and climate impacts , it should take appropriate measures to prevent and adequately mitigate them. to provide companies with legal clarity and certainty , this directive should set out the actions companies should be expected to take for prevention and mitigation of potential adverse impacts.


### 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 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.


### with whom the company has a commercial agreement or to whom the company provides financing , insurance or reinsurance , or ### deleted


### (ii) that performs business operations related to the products or services of the company for or on behalf of the company; ### deleted


### d. whereas in 2018 the draft law imposing restrictions on abortion triggered massive protests throughout poland and beyond; ### d. whereas in 2016 an attempt to introduce a total ban on the right to abortion sparked a mass mobilisation of women and civil society organisations and the ‘black monday’ women’s strike; whereas in 2018 the draft law imposing restrictions on abortion triggered massive protests throughout poland and beyond;


### f. whereas in 2013 , honduras became the first latin american country to start negotiations with the eu on a flegt vpa , resulting in the initialling of a draft agreement in 2018; ### f. whereas in 2013 , honduras became the first latin american country to start negotiations with the eu on a flegt vpa , resulting in the initialling of a draft agreement in 2018; whereas honduras shall ensure that the implementation and monitoring of this agreement involves the relevant stakeholders , irrespective of their gender , age , location , religion or beliefs , ethnic origin , race , language , disability or any other condition , so fostering the participation of the private sector , civil society , local communities , indigenous and afro-descendant peoples of honduras and others dependent on forests1a.


### n. whereas the purpose and expected benefits of flegt vpas go beyond the facilitation of trade in legal timber , as they are also designed to bring about systemic changes in forest governance , law enforcement , transparency and the inclusion of various stakeholders in the political decision-making process , in particular civil society organisations and indigenous communities , as well as support for economic integration and respect for international sustainable development goals; ### n. whereas the purpose and expected benefits of flegt vpas go beyond the facilitation of trade in legal timber , as they are also designed to bring about systemic changes in forest governance , law enforcement , transparency and the inclusion of various stakeholders in the political decision-making process , in particular civil society organisations , workers organisations and indigenous communities , as well as support for economic integration and respect for international sustainable development goals;


### 1. expresses deep concern about the deliberate and systematic efforts of the hungarian government to undermine the founding values of the union enshrined in article 2 teu , in particular through the removal of the constitutional checks and balances , by the limitation of the independence of the judiciary , by intentional alterations of the national electoral system and by hampering freedom of expression; highlights that these trends have substantially worsened since the triggering of article 7(1) teu and have been severely amplified by the covid-19 crisis; ### 1. expresses deep concern about the deliberate and systematic efforts of the hungarian government to undermine the founding values of the union enshrined in article 2 teu , in particular through the removal of the constitutional checks and balances , by the limitation of the independence of the judiciary , by intentional alterations of the national electoral system and by hampering freedom of expression , academic freedoms , media pluralism and media independence , and by challenging the right to equal treatment as well as rights of migrants and asylum seekers; highlights that these trends have substantially worsened since the triggering of article 7(1) teu and have been severely amplified by the covid-19 crisis;


### 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. welcomes the fact that on 16 april 2020 the polish parliament did not adopt the two draft laws stemming from citizens’ initiatives on access to abortion and on the sexual education of minors but objects to these bills being referred back to committee for further consideration given that each would significantly undermine human rights and the prospect of any future vote on these bills presents a potential threat to the eu’s founding principles enshrined in article 2 teu , notably the respect for human rights and dignity , non-discrimination and equality , including equality between women and men , as well as for the work of civil society;


### 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. 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 comprehensive sexuality education for minors;


### 1. underlines that economic development and multilateralism are important tools to improve people’s lives; points out that one of the objectives of the ipa is to strengthen the economic , trade and investment relationship between the eu and viet nam in accordance with the objective of sustainable development , and to promote trade and investment in a manner that is mindful of high levels of environmental and labour protection and relevant internationally recognised standards and agreements; ### 1. underlines that economic development and multilateralism are important tools to improve people’s lives; points out that one of the objectives of the ipa is to strengthen the economic , trade and investment relationship between the eu and viet nam in accordance with the objective of sustainable development , and to promote trade and investment in full compliance with human rights , environmental and labour internationally recognised standards and agreements;


### 1. recalls that parliament gave its consent to the eu-viet nam framework agreement on comprehensive partnership and cooperation (pca) on 17 december 20151 , which defines future relations and aims to enhance further cooperation on global and regional challenges; ### 1. recalls that parliament gave its consent to the eu-viet nam framework agreement on comprehensive partnership and cooperation (pca) on 17 december 20151 , which defines future relations and aims to enhance further cooperation on global and regional challenges; notes with concern that serious human rights violations have continued since the entry into force of the pca;


### 2. deplores the fact that the constitutional balance in hungary has continued to be significantly altered by a deliberately broad and instrumental use of cardinal laws and constitutional amendments aiming to entrench the issues which are to be regulated by ordinary legislation , with no or limited public consultation , in a very expedient manner , without any effective involvement of the opposition or civil society; highlights that such a trend is contrary to the rule of law , to constitutional traditions and to principles common to member states and has been a source of open and consistent criticism by the eu and by the council of europe institutions; denounces the excessive use of extraordinary powers with the declaration of the state of danger at the outset of the covid-19 pandemic; ### 2. recalls that the rule of law does not mean rule by law , but is underlined by the principle of legality , implying a transparent , accountable , democratic and pluralistic process of enacting laws; deplores the fact that the constitutional balance in hungary has continued to be significantly altered by a deliberately broad and instrumental use of cardinal laws and constitutional amendments aiming to entrench the issues which are to be regulated by ordinary legislation , through amendments of constitutional level , with no or limited public consultation , in a very expedient manner , without any effective involvement of the opposition or civil society; highlights that such a trend of locking in issues at the constitutional level is problematic with regard to both the constitution and ordinary laws , is contrary to the rule of law , to constitutional traditions and to principles common to member states and has been a source of open and consistent criticism by the eu and by the council of europe institutions; denounces the excessive use of extraordinary powers with the declaration of the state of danger at the outset of the covid-19 pandemic without limitation and with full discretionary powers granted to the government to extend or terminate it and with including a capacity for the government to set aside any law by a simple executive decree and insists that any such measures should remain necessary and proportionate and with relevant constitutional guarantees for their legislative oversight;


### 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 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 , families , children and adolescents , many of them among the youngest and most vulnerable in society , would be irreparably damaged as could the lives and rights of sexual and reproductive health educators including teachers , outreach workers , health care personnel , and rights activists;


### 2. welcomes the enhanced political dialogue between the eu and viet nam and the upgraded potential to address human rights concerns in the framework of the institutional mechanisms established under article 35 of the pca and article 13 of the fta; believes that those articles provide the necessary tools to address human rights concerns related to the ipa; ### 2. welcomes the enhanced political dialogue between the eu and viet nam and the possibility to address human rights concerns in the framework of the institutional mechanisms established under article 35 of the pca and article 13 of the fta; takes note that even if a party may unilaterally take appropriate measures when it considers that the other party has committed a material breach of the pca , these measures are in full discretion of the parties and have been used in very exceptional circumstances;


### 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. 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; urges therefore the commission to assist honduras all along the process of issuing flegt licences and provide the necessary technical support to ensure the full implementation and correct operationalisation of tlas; recalls to this end that monitoring , follow-up and assessment arrangements are integral part of a sound and effective agreement;


### 3. underlines that several recently adopted provisions in fundamental law or in cardinal acts aimed to curb the operational functioning of civil law institutions such as universities or to increase obstacles for political parties to be able to run a national list of candidates in the parliamentary elections; recalls that the osce decided to send a full-scale election observation mission to the 2022 hungarian parliamentary elections because campaign finance legislation has remained largely unchanged and the latest amendments thereto have not addressed the recommendations of the odihr and greco; ### 3. underlines that several recently adopted provisions in fundamental law or in cardinal acts aimed to curb the operational functioning of civil law institutions such as universities or to introduce unnecessary hurdles for making changes needed for an effective administration election , in particular by increasing obstacles for the parties to be able to run in a national list of candidates; insist that also practice adopting such laws shortly before the election is contrary to established practice and the recommendations of venice commission in its rule of law checklist; insist that on the other hand , the hungarian government has pushed for expedient amendments without any consultation to several ordinary laws which had far-reaching negative impact on fundamental rights and right of equal treatment to increase obstacles for political parties to be able to run a national list of candidates in the parliamentary elections; recalls that the osce decided to send a full-scale election observation mission to the 2022 hungarian parliamentary elections because campaign finance legislation has remained largely unchanged and the latest amendments thereto have not addressed the recommendations of the odihr and greco;


### 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. 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 their sexual and reproductive health and rights is an essential component , and of the rights of lgbti people , whose mental and physical health and safety are particularly at risk; deplores the government’s continuing attacks on women’s rights activists and organisations through raids , defunding and intimidation , heavily impacting their work and creating an environment of fear;


### 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. is concerned about the backlash of women’s rights and inadequate protection in poland of the right of women and adolescent girls to health , of which sexual and reproductive health is an essential component , which includes the right to access information about sexual and reproductive health and rights , and of the rights of young lgbti people , whose health and physical safety are particularly at risk;


### 3. stresses that under article 35 of the pca , the parties agree to cooperate in the promotion and protection of human rights , including with regard to the implementation of international human rights instruments to which they are parties; ### 3. stresses that under article 35 of the pca , the parties agree to cooperate in the promotion and protection of human rights , including with regard to the implementation of international human rights instruments to which they are parties; underlines that the parties and investors must respect all relevant international human rights standards and obligations; stresses the responsibilities of investors according to the oecd guidelines for multinational enterprises and the un guiding principles on business and human rights;


### 3. stresses that under article 35 of the pca , the parties agree to cooperate in the promotion and protection of human rights , including with regard to the implementation of international human rights instruments to which they are parties; ### 3. stresses that under article 35 of the pca , the parties agree to cooperate in the promotion and protection of human rights , including with regard to the implementation of international human rights instruments to which they are parties; notes with concern that it has proved to be insufficient as serious human rights violations have continued since the entry into force of the pca;


### 3. acknowledges viet nam’s efforts to undertake an ambitious reform agenda , notably on the environmental and labour rights of the sustainable development chapter of the fta; welcomes the ratification of six out of eight core ilo conventions , namely no. 29 on forced labour , nos. 100 and 111 on non-discrimination , nos. 138 and 182 on child labour and most recently no. 98 on the right to organise and collective bargaining; calls on the vietnamese government to quickly ratify the outstanding conventions; ### 3. acknowledges viet nam’s efforts to undertake a reform agenda , notably on the environmental and labour rights of the sustainable development chapter of the fta; welcomes the ratification of six out of eight core ilo conventions , namely no. 29 on forced labour , nos. 100 and 111 on non-discrimination , nos. 138 and 182 on child labour and most recently no. 98 on the right to organise and collective bargaining; calls on the vietnamese government to quickly ratify and fully implement the outstanding conventions; regrets that the sustainable development chapter does not create any legal and binding obligation; calls for a public and binding calendar for the ratification of ilo conventions no. 87 on freedom of association and protection of the right to organize and no. 105 on the abolition of forced labour;


### 3. stresses that fishing is an important sector for mauritania’s economy and is essential to the country’s economic development , employment opportunities and food security; ### 3. stresses that fishing is an important sector for mauritania’s economy and is essential to the country’s economic development , employment opportunities , food security and to ensure inclusive and sustainable economic development for all;


### 5. calls on the polish government to include sexual orientation as a protected characteristic in the criminal code; ### 5. calls on the polish government to include sexual orientation , gender identity and sex characteristics as a protected personal characteristics in the criminal code to ensure the rights of all lgbti+ people in poland;


### 5. underscores the importance of the ipa in contributing to raising living standards , promoting economic growth and stability , helping advance the rule of law , good governance , sustainable development and respect for human rights in viet nam , while also enabling the eu to foster its objectives of peace and stability in the region. ### 5. underscores the importance of the ipa in contributing to raising living standards , promoting economic growth and stability , while also enabling the eu to foster its objectives of peace and stability in the region.


### 5. underlines that article 13 of the fta embodies a cooperative approach based on common values and interests , taking into account the differences in the parties’ respective levels of development; welcomes the possibility of first resolving matters that fall under article 13 on trade and sustainable development through exchange in the committee on trade and sustainable development; recalls that a party may request that a panel of experts be convened to examine such matters in the event that the committee is unable to resolve them satisfactorily; ### 5. underlines that article 13 of the fta embodies a cooperative approach based on common values and interests , taking into account the differences in the parties’ respective levels of development; welcomes the possibility of first resolving matters that fall under article 13 on trade and sustainable development through exchange in the committee on trade and sustainable development; regrets that in case that the matters are not resolved , the second mechanism that allows a party to request a panel of experts remains subordinated to the willingness of the parties and lacks legal guarantees;


### 5. calls for transparency regarding the use of eu sectoral funding in order to allow for better monitoring and improved linkages with other eu and donor activities financed in the fisheries sector. ### 5. calls for transparency regarding the use of eu sectoral funding in order to allow for better monitoring and improved linkages with other eu and donor activities financed in the fisheries sector , with a view , essentially , to preventing duplication and ensuring public awareness of the financing options for projects.


### 5. recommends that this agreement be brought into line with other programmes , financed by other donors such as the world bank. ### 5. recommends that this agreement be brought into line with other programmes , financed by other donors such as the world bank , to prevent duplication and to ensure public awareness of the different financing sources for different projects.


### 6. stresses that the success of the flegt also depends on tackling fraud and corruption throughout the timber supply chain; urges the government of honduras to work to stop widespread corruption and address other factors fuelling illegal logging and forest degradation , with particular regard to customs and other authorities that will play a pivotal role in the implementation and enforcement of the vpa; stresses the need to end impunity in the forest sector by ensuring that infractions are prosecuted; ### 6. stresses that the success of the flegt also depends on tackling fraud and corruption throughout the timber supply chain; urges the government of honduras to work to stop widespread corruption and address other factors fuelling illegal logging and forest degradation , with particular regard to customs and other authorities , such as the honduras forest authority and the ministries dealing with forests and land rights , that will play a pivotal role in the implementation and enforcement of the vpa; stresses the need to end impunity in the forest sector by ensuring that infractions are prosecuted;


### 6. calls on the polish government to comply with the recommendations made by the european parliament in its resolution of 14 november 2019 on the criminalisation of sexual education in poland , as well as with those of the council of europe and the who. ### 6. calls on the polish government to comply with the recommendations made by the european parliament in its resolution of 14 november 2019 on the criminalisation of comprehensive sexuality education in poland , as well as with those of the council of europe and the who.


### 6. highlights that the fta creates an institutional and legally binding link to the pca; points out that article 1 of the pca contains a standard human rights clause which can trigger appropriate measures , including , as a last resort , the suspension of the pca , or parts thereof , without delay; ### 6. highlights that the fta creates an institutional and legally binding link to the pca; points out that article 1 of the pca contains a standard human rights clause which can trigger appropriate measures , including , as a last resort , the suspension of the pca , or parts thereof , without delay; recalls that the european ombudsman , in case1409/2014/mhz on the eu-vietnam fta , found that the preamble of the eu-vietnam fta and other traditional tools , such as the ‘essential element’ clause of pca and the human rights dialogue , are insufficient to adequately respect eu obligations , especially when the third country´s legislation is not in line with international human rights standards;


### 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 clarifying land tenure rights as a question of social justice;


### 6. advocates the development of infrastructures for the in situ landing and exploitation of fishery products to ensure that the agreement produces tangible results for local and artisanal fisheries; ### 6. advocates the development of infrastructures , including a deep-water port , for the in situ landing and exploitation of fishery products to ensure that the agreement produces tangible results for local and artisanal fisheries; takes the view that priority should be given to introducing a certification centre tasked with enforcing additional conditions in guinea-bissau so that more value can be gained from its fish; in these specific areas , the eu can play a prominent role by providing technical assistance and support for the measures taken by guinea-bissau.


### 7. urges the government of honduras to renew the mandate for the mission to support the fight against corruption and impunity in honduras (maccih) , which ended in january 2020; ### 7. urges the government of honduras to renew the mandate for the mission to support the fight against corruption and impunity in honduras (maccih) , which ended in january 2020 , and to sign the escazú regionalagreement on access to information , public participation and justice in environmental matters , as this will be critical for raising the level of protection for environmental human rights defenders;


### 7. encourages the commission to step up technical assistance and available funding to viet nam and its independent civil society in order to support viet nam’s compliance with its international human rights obligations and the monitoring of the proper implementation of article 13 of the fta. ### 7. encourages the commission to step up technical assistance and available funding to viet nam and its independent civil society in order to support viet nam’s compliance with its international human rights obligations and the monitoring of the proper implementation of article 13 of the fta; notes with concerns that vietnamese independent civil society has been violently repressed; calls on the commission to indicate which vietnamese independent civil society groups will be included in the domestic advisory groups and how it will ensure that their independence is preserved;


### 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 also depend , inter alia , on tackling fraud , corruption and poor governance at all levels of administration , especially in the forestry sector and timber trade in order to tackle illegal logging and mismanagement of natural resources;


### 7. calls on the commission and the islamic republic of mauritania to ensure that small-scale artisanal fishers and small-scale processors of fish are able to make a living by promoting a sustainable local blue economy , acknowledging the role of women in fish processing; ### 7. calls on the commission and the islamic republic of mauritania to ensure that small-scale artisanal fishers and small-scale processors of fish are able to make a living by promoting a sustainable local blue economy , strengthening the position of women and young people , who play an important role in the selling and fish processing.


### 8. welcomes the fact that honduras is the first vpa country that had indigenous peoples as a separate interest group at the negotiating table , and the brave participation of indigenous peoples’ groups , with their particular insights and contributions; calls for the rapid inclusion of free , prior and informed consent in the legality definition and for the adoption of the relevant laws in honduras; ### 8. welcomes the fact that honduras is the first vpa country that had indigenous peoples as a separate interest group at the negotiating table , and the brave participation of indigenous peoples’ groups , with their particular insights and contributions; calls for the rapid inclusion of free , prior and informed consent (fpic) in the legality definition and regrets that the relevant laws in honduras have not been adopted despite the calls of the eu over several years to do so; expects honduras to make continued and sustained efforts to pass the fpic legislation in such a form that it meets all the requirements of ilo convention 169;


### 8. calls for the eu to ensure the coherence of the vpa agreement with all of its policies. ### 8. calls for the eu to ensure the coherence of the vpa agreement with all of its policies , notably in the fields of development , environment , agriculture and trade , while ensuring complementary with eu commitments to environmental and climate protection.


### a. whereas almost half of the land area in honduras is covered by forests , half of which is tropical rainforest; whereas honduras has lost about 12.5 % of its forest area since 2015 due mainly to climate change , forest fires , deforestation and illegal logging , and suffered a pest infestation in 2016; ### a. whereas almost half of the land area in honduras is covered by forests , half of which is tropical rainforest; whereas honduras has lost about 12.5 % of its forest area since 2015 due mainly to a pest infestation , most likely caused by climate change , while some forest area has been lost due to forest fires , deforestation and illegal logging;


### b. whereas two draft laws stemming from citizens’ initiatives are before the polish parliament , one of which seeks to tighten up even further a law on abortion which is already one of the most restrictive in the eu , and the other to make providing sexual education to minors a criminal offence punishable by imprisonment; ### b. whereas two draft laws stemming from citizens’ initiatives are before the polish parliament , one of which seeks to tighten up even further a law on abortion which is already one of the most restrictive in the eu , and the other to make providing comprehensive sexuality education to minors a criminal offence punishable by imprisonment;


### c. whereas the share of the forest sector in honduras’ economy has decreased over the years owing to stricter requirements on the legality of timber in honduras’ export markets and to forest destruction; whereas the voluntary partnership agreement (vpa) process , which emphasises legality and good governance , is helping the forest sector to increase its share , provide rural jobs and generate income for hondurans; ### c. whereas the share of the forest sector in honduras’ economy has decreased over the years owing to stricter requirements on the legality of timber in honduras’ export markets and to forest destruction; whereas the voluntary partnership agreement (vpa) process , which emphasises legality and good governance , is helping the forest sector to increase its share , provide quality rural jobs and generate income for hondurans;


### e. whereas honduras is a lower middle-income country where poverty , inequality , corruption , violence and impunity remain persistent concerns; ### e. whereas honduras is a lower middle-income country where poverty , inequality , corruption , violence and impunity remain persistent concerns; whereas the eu and its member states had called the honduran government to renew the mandate of the mission to support the fight against corruption and impunity in honduras (maccih) for the strengthening of the rule of law in the country;


### j. whereas the purpose and expected benefits of flegt vpas go beyond the facilitation of trade in legal timber , as they are also designed to bring about systemic changes in forest governance , law enforcement , transparency and the inclusion of various stakeholders in the political decision-making process; ### j. whereas the purpose and expected benefits of flegt vpas go beyond the facilitation of trade in legal timber , as they are also designed to bring about systemic changes in forest governance , law enforcement , transparency , enforcement of labour law , rights of indigenous peoples and the inclusion of various stakeholders in the political decision-making process;


### 4. stresses that the implementation stage requires continued consultations and stakeholder involvement; calls on the commission and the eu delegation in honduras to provide sufficient capacity-building and logistical and technical support in the framework of present and future development cooperation instruments in order to enable honduras to fulfil the commitments for the implementation of its tlas and related measures; ### 4. stresses that the implementation stage requires continued consultations and stakeholder involvement; calls on the commission , the eu delegation in honduras and member states to provide sufficient capacity-building and logistical and technical support in the framework of present and future development cooperation instruments in order to enable honduras to fulfil the commitments for the implementation of its tlas and related measures;


### 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 ‘lgbt-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 address all human rights violations lgbti+ people and organisations in poland; call on the polish government to ensure the rights and freedoms of the civil society organisations working to ensure representation of women’s and lgbti+ peoples interests in public policy and society at large.


### 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 urgently 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. fully supports the human rights dialogue between the eu and viet nam , which is a very effective way to discuss issues related to human rights; calls for the strengthening of the annual eu-viet nam human rights dialogue with the involvement of local and international civil society and taking into account information received from relevant international organisations; ### 4. fully supports the human rights dialogue between the eu and viet nam , which is a way to discuss issues related to human rights; regrets the lack of any tangible result after several rounds of eu-vietnam human rights dialogues; further regrets that on at least two occasions vietnam detained activists right before the dialogues; calls for the strengthening of the annual eu-viet nam human rights dialogue with the involvement of local and international civil society and taking into account information received from relevant international organisations; calls for the dialogue to be geared around concrete deliverables; notes with concerns that vietnamese independent civil society has been violently repressed and largely operates underground for fear of persecution and retaliations;


### 4. remains concerned about human rights violations , including the application of the death penalty in viet nam; calls on viet nam to introduce a moratorium and move towards abolition; highlights that human rights constitute a cornerstone of the trade and sustainable development chapter of the fta; calls for periodic evaluation of the impact of the agreement; ### 4. remains concerned about human rights violations , including the application of the death penalty in viet nam; calls on viet nam to introduce a moratorium and move towards abolition; calls for periodic evaluation of the impact of the agreement; deeply regrets that the number of political prisoners , human rights , labour , religious and environmental activists , journalists and bloggers has dramatically increased in recent years , and calls for the immediate and unconditional release of all persons detained for the peaceful exercise of their freedom of expression;


### 10. is aware of the fact that the crucial land tenure rights in honduras need future clarification and that concrete safeguards for local and indigenous communities on land tenure are needed; ### 10. is aware of the fact that the crucial property rights and land tenure rights in honduras need immediate clarification; stresses that concrete safeguards for local and indigenous communities are key in this process; underlines that particular attention should be put on quantitative and qualitative gender-disaggregated analysis of land tenure , ownership of assets and financial inclusion in sectors that have been impacted by trade; calls on the commission and the member states to assist in this endeavour with technical and human resources; notes in this respect the crucial importance of honduras adopting and enforcing the fpic legislation;


### 13. calls for gender analysis to be mainstreamed into all activities and projects linked to the implementation of the flegt vpa; ### 13. calls for gender analysis to be mainstreamed into all activities and projects linked to the implementation of the flegt vpa; calls for sufficient and adequate gender disaggregated data on the impact of trade to be collected; calls on the eu and its member states to include ex-ante and ex-post gender sensitive impact assessments and recalls this should be accompanied by measures to prevent or compensate possible negative effects;


### 14. asks the commission to report to parliament regularly on the implementation of the agreement , including on the work of the joint implementation committee , ### 14. asks the commission to report to parliament regularly on the implementation of the agreement , including on the work of the joint implementation committee , and invites the commission to actively engage with the european parliament regarding its participation in this committee;


### - having regard to the charter of fundamental rights of the european union , in particular articles 1 , 2 , 3 , 10 , 21 and 35 thereof , ### - having regard to the charter of fundamental rights of the european union , in particular articles 1 , 2 , 3 , 10 , 11 , 21 and 35 thereof ,


### – promoting a sustainable blue economy by supporting small-scale local fisheries and strengthening the position of women , who play an important part in marketing and processing; ### – promoting a sustainable blue economy by supporting small-scale local fisheries and strengthening the position of women and young people , who play an important part in marketing and processing;


### - promoting a sustainable blue economy by supporting small-scale local fisheries , the modernisation of port infrastructure and the position of women , who play an important part in marketing and processing; ### - promoting a sustainable blue economy by supporting small-scale local fisheries , the modernisation of port infrastructure and the position of young people and women , who play an important part in marketing and processing;


### 1. recalls the statement of the un economic commission for africa indicating that it believes the economic partnership agreements between eu and african countries could have negative consequences for intra-african trade; is concerned about the negative effects that the new partnership agreement between the eu and the members of the organisation of african , caribbean and pacific states (oacps – post-cotonou agreement) might have on intra-african trade; ### 1. acknowledges the statement of the un economic commission for africa indicating that it believes the economic partnership agreements between eu and african countries could have negative consequences for intra-african trade; is attentive to the effects that the new partnership agreement between the eu and the members of the oacps might have on intra-african trade; calls on the commission to uphold the political , financial , technical and policy assistance provided to oacps countries , namely its african partners , towards the smooth implementation of the afcfta in view of promoting intra-african trade;


### 2. insists that the agreement’s trade and investment provisions must be tailored to benefit all parties; is concerned about a misbalance benefiting the eu over the oacps countries; calls on the commission to guarantee that the oacps countries benefit from trade relations; calls on the commission to improve eu market access for oacps producers; calls on the commission to promote sustainable investment opportunities to advance digital and green infrastructure in the oacps countries; ### 2. insists that the agreement’s trade and investment provisions must be tailored to benefit all parties in pursuance of a just and fair partnership; underlines the need to strike the right balance of benefits between the eu and the oacps countries , in line with the parties' rights and obligations under the post-cotonou agreement; calls on the commission to guarantee that the oacps countries benefit from trade relations; calls on the commission to optimise eu market access for oacps producers; calls on the commission to promote sustainable investment opportunities to advance digital and green infrastructure in the oacps countries;


### 3. recognises that the western interpretation of sustainability has been applied in the post-cotonou agreement; is concerned that the terminology of the agreement focuses on the goals and perspectives of the eu; calls for an investigation into the differences in interpretation and application of sustainability criteria and the application of these criteria in the post-cotonou agreement; ### 3. recognises that an ambitious interpretation of sustainability has been applied for the first time in the post-cotonou agreement , while being mindful of the parties’ respective levels of development and policy priorities; believes that the terminology of the agreement takes into account the goals and perspectives of the eu and those of the oacps countries to the same extent; calls for an investigation into the differences in interpretation and application of sustainability criteria and the application of these criteria in the post-cotonou agreement;


### 4. is concerned that the suspension clauses may not be legally valid; calls on the commission to guarantee that the suspension clauses will be correctly applied in the event of violations of essential elements; emphasises that suspension of clauses should not harm the population , but should target those responsible for violations; ### 4. recalls the juridical standing of the post-cotonou agreement and the legally-binding nature of its provisions , including the suspension clauses in article 101(8); calls on the commission to guarantee that the suspension clauses will be correctly applied in the event of violations of essential elements; emphasises that suspension of clauses should not harm the population , but should target those responsible for violations; underlines the importance of dialogue throughout said procedures , and welcomes the inclusion of the mechanism for consultation as a positive and distinctive feature of the agreement;


### 5. strongly stresses the important link between trade , the eradication of poverty and support for sustainable development; underlines the role of women in the economies and societies of the oacps countries; calls on the commission to increase the participation of women in eu-oacps trade and investment relations. ### 5. strongly stresses the important link between trade , the eradication of poverty and support for sustainable development; underlines the role of women in the economies and societies of the oacps countries; calls on the commission to increase the participation of women in eu-oacps trade and investment relations; urges the parties to take actions to achieve gender equality and women’s economic empowerment;


### (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 and advertising , helping them to correctly identify these types of products on the market. the establishment of effective rules which guarantee proper verification and controls over product specifications and adherence to production rules and guidelines for geographical indications originating in the internal market and in third markets is essential to secure consumer protection , trust and growth of trade of these products. 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.


### (15) to ensure transparency and uniformity across member states , it is necessary to establish and maintain an electronic union register of geographical indications , registered as protected designations of origin or protected geographical indications. the register should provide information to consumers and to those involved in trade. the register should be an electronic database stored within an information system , and should be accessible to the public. ### (15) to ensure transparency and uniformity across member states , it is necessary to establish and maintain an electronic union register of geographical indications , registered as protected designations of origin or protected geographical indications. the periodically updated register should provide uniform information to consumers and to those involved in trade on all types of geographical indications entered into the register pursuant to their registration in the member state , by third country application , as a result of a concluded international trade agreement or upon international registration derived from the geneva act of the lisbon treaty system. the register should be an electronic database stored within an information system , and should be accessible to the public.


### (16) the union negotiates international agreements , including those concerning the protection of designations of origin and geographical indications , with its trade partners. in order to facilitate the provision to the public of information about the names protected by those international agreements , and in particular to ensure protection and control of the use to which those names are put , those names may be entered in the union register of geographical indications. unless specifically identified as designations of origin in such international agreements , the names should be entered in the register as protected geographical indications. ### (16) the union negotiates international agreements , including those concerning the protection of designations of origin and geographical indications , with its trade partners. in order to facilitate the provision to the public of information about the names protected by those international agreements , and in particular to ensure protection and control of the use to which those names are put , those names should be entered in the union register of geographical indications. unless specifically identified as designations of origin in such international agreements , the names should be entered in the register as protected geographical indications.


### (23) producer groups play an essential role in the application process for the registration of geographical indications , as well as in the amendment of specifications and cancellation requests. they should be equipped with the means to better identify and market the specific characteristics of their products. the role of the producer group should hence be clarified. ### (23) producer groups play an essential role in the application process for the registration of geographical indications , as well as in the amendment of specifications and cancellation requests. they should be equipped with the means to better identify and market the specific characteristics of their products. the role of the producer group should hence be clarified to include the right to: participation in consultative bodies , exchanging information with public authorities on geographical indication policy-related topics and the right to participate in consultations with the commission in the run-up to trade negotiations concerning geographical indications with third countries.


### (27) in order to avoid creating unfair conditions of competition , any producer , including a third-country producer , should be able to use a registered geographical indication , provided that the product concerned complies with the requirements of the relevant product specification or single document or an equivalent to the latter , i.e. a complete summary of the product specification. the system set up by the member states should also guarantee that producers complying with the rules are entitled to be covered by the verification of compliance of the product specification. ### (27) in order to avoid creating unfair conditions of competition , any producer , including a third-country producer , should be able to use a registered geographical indication , provided that the product concerned complies with the requirements of the relevant product specification or single document or an equivalent to the latter , i.e. a complete summary of the product specification. the system set up by the member states should also guarantee that producers complying with the rules are entitled to be covered by the verification of compliance of the product specification. third country producers should be subject to eu-comparable verification procedures set up by their respective oversight authorities.


### (31) the added value of the geographical indications is based on consumer trust. the system of geographical indications significantly relies on self-control , due diligence and individual responsibility of producers , while it is the role of the competent authorities of the member states to take the necessary steps to prevent or stop the use of names of products , which are in breach of the rules governing geographical indications. the role of the commission is to intervene in case of a systemic failure to apply union law. geographical indications should be subject to the system of official controls , in line with the principles set out in regulation (eu) 2017/625 of the european parliament and of the council30 , which should include a system of controls at all stages of production , processing and distribution. each operator should be subject to a control system that verifies compliance with the product specification. taking into account that wine is subject to specific controls defined in the sectoral legislation , this regulation should lay down controls for spirit drinks and agricultural products only. ### (31) the added value of the geographical indications is based on consumer trust. the system of geographical indications significantly relies on self-control , due diligence and individual responsibility of producers , while it is the role of the competent authorities of the member states to take the necessary steps to prevent or stop the use of names of products , which are in breach of the rules governing geographical indications. the role of the commission is to intervene in case of a systemic failure to apply union law. geographical indications should be subject to the system of official controls , in line with the principles set out in regulation (eu) 2017/625 of the european parliament and of the council30 , which should include a system of controls at all stages of production , processing and distribution. each operator should be subject to a control system that verifies compliance with the product specification. consumers should be able to receive information on conformity with the product specification upon demand from institutions and authorities responsible for controls and checks. this should apply to all geographical indications registered in the internal market. taking into account that wine is subject to specific controls defined in the sectoral legislation , this regulation should lay down controls for spirit drinks and agricultural products only.