Activities of Jytte GUTELAND related to 2014/0121(COD)
Legal basis opinions (0)
Amendments (6)
Amendment 98 #
Proposal for a directive
Recital 11
Recital 11
(11) Therefore, institutional investors and asset managers should develop a policy on shareholder engagement, which determines, amongst others, how they integrate shareholder engagement in their investment strategy, monitor investee companies, conduct dialogues with investee companies and exercise voting rights. Such engagement policy should include policies to manage actual or potential conflicts of interests, such as the provision of financial services by the institutional investor or asset manager, or companies affiliated to them, to the investee company. This policy, its implementation and the results thereof should be publicly disclosed on an annual basis. Where institutional investors or asset managers decide not to develop an engagement policy and/or decide not to disclose the implementation and results thereof, they shall give a clear and reasoned explanation as to why this is the case.
Amendment 130 #
Proposal for a directive
Recital 18 a (new)
Recital 18 a (new)
(18a) There is a need to differentiate between procedures for establishing the remuneration of directors and systems of wage formation for employees. Consequently, the provisions on remuneration should be without prejudice to the full exercise of fundamental rights guaranteed by Article 153(5) Treaty on the Functioning of the European Union (TFEU), general principles of national contract and labour law, and the rights, where applicable, of the social partners to conclude and enforce collective agreements, in accordance with national law and customs.
Amendment 131 #
Proposal for a directive
Recital 18 b (new)
Recital 18 b (new)
(18b) The provisions on remuneration should also, where applicable, be without prejudice to provisions on the representation of employees in the administrative, management or supervisory body as provided for by national law.
Amendment 248 #
Proposal for a directive
Article 1 – point 3
Article 1 – point 3
Directive 2007/36/EC
Article 3f – paragraph 4
Article 3f – paragraph 4
Amendment 478 #
Proposal for a directive
Article 2 – paragraph -1 a (new)
Article 2 – paragraph -1 a (new)
Directive 2013/34/EU
Article 18 – paragraph 2 a (new)
Article 18 – paragraph 2 a (new)
(-1a) In Article 18, the following paragraph is inserted after paragraph 2: '2a. In the notes to the financial statements large undertakings and public- interest entities shall also disclose, specifying by Member State and by third country in which they have an establishment, the following information on a consolidated basis for the financial year: (a) name(s), nature of activities and geographical location; (b) turnover; (c) number of employees on a full time equivalent basis; (d) value of assets and annual cost of maintaining those assets; (e) sales and purchases; (f) profit or loss before tax; (g) tax on profit or loss; (h) public subsidies received; (i) parent companies shall provide a list of subsidiaries operating in each Member State or third country alongside the relevant data.'
Amendment 479 #
Proposal for a directive
Article 2 – point -1 b (new)
Article 2 – point -1 b (new)
(-1b) In Article 18, paragraph 3 is replaced by the following: '3. Member States may provide that point (b) of paragraph 1 and paragraph 2a are not to apply to the annual financial statements of an undertaking where that undertaking is included within the consolidated financial statements required to be drawn up under Article 22, provided that that information is given in the notes to the consolidated financial statement.