6 Amendments of Atidzhe ALIEVA-VELI related to 2021/0104(COD)
Amendment 109 #
Proposal for a directive
Recital 43
Recital 43
(43) Sustainability reporting standards should specify the information that undertakings should disclose on social factors, including employee factors andworkers' social and labour rights, equality, diversity and inclusion as well as human rights. Such information should cover the impacts of undertakings on its workers, people, including on human health. The information that undertakings disclose about human rights should include information about forced labour in their value chains where relevant. Reporting standards that address social factors should specify the information that undertakings should disclose with regard to the principles of the European Pillar of Social Rights that are relevant to businesses, including equal opportunities for all and fair working conditions. The European Pillar of Social Rights Action Plan adopted in March 2021 calls for stronger requirements on undertakings to report on social issues. The reporting standards should also specify the information that undertakings should disclose with regard to the human rights, fundamental freedoms, democratic principles and standards established in the International Bill of Human Rights and other core UN human rights conventions, the International Labour Organization’s Declaration on Fundamental Principles and Rights at Work, the fundamental conventions of the International Labour Organisation, and the Charter of Fundamental Rights of the European Union.
Amendment 129 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Article 2 – point 20 a (new)
Article 2 – point 20 a (new)
(20a) ‘High-risk economic activity sector’ means economic activities likely to have serious negative impacts on sustainability matters
Amendment 136 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2013/34/EU
Article 19a – paragraph 1 a (new)
Article 19a – paragraph 1 a (new)
1a. In accordance with the EU labour law acquis and national law and practice, the central management shall consult with the trade unions and/or workers' representatives at the beginning of the reporting period on the reporting system and in the identification of risks and impacts of the undertaking on the environment and people. Trade unions and workers' representatives shall be provided with the adequate resources to ensure the effective exercise of the rights arising from this Directive. Member States shall ensure that workers' rights to information and consultation are respected in relation to sustainability reporting and are exercised in accordance with EU law and national law and practice.
Amendment 198 #
Proposal for a directive
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Directive 2013/34/EU
Article 19b – paragraph 2 – subparagraph 2 – point b – point i
Article 19b – paragraph 2 – subparagraph 2 – point b – point i
(i) equal treatment and opportunities for all, including gender equality and equal pay for equal work, training and skills developmentwork of equal value, diversity, pay transparency, measures against violence and harassment, training and skills development, in particular the rate of workers participating in training, and employment and inclusion of people with disabilities, in particular the rate of disabled workers;
Amendment 207 #
Proposal for a directive
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Directive 2013/34/EU
Article 19b – paragraph 2 – subparagraph 2 – point b – point ii
Article 19b – paragraph 2 – subparagraph 2 – point b – point ii
(ii) working conditions, including secure and adaptable employment, wages, social dialogue, collective bargaining and the involvementemployment, adequacy of wages in allowing workers a decent standard of living, social dialogue, freedom of association, collective bargaining and the information, consultation and participation rights of workers, work-life balance, and a healthy, and safe and well- adapted work envirty, the rate of workers who have been injured at work, and just transition ment; asures adopted through social dialogue;
Amendment 248 #
Proposal for a directive
Article 1 – paragraph 1 – point 10 – point a – point ii
Article 1 – paragraph 1 – point 10 – point a – point ii
Directive 2013/34/EU
Article 34 – paragraph 1 – subparagraph 2 – point aa
Article 34 – paragraph 1 – subparagraph 2 – point aa
(aa) where applicable, express an opinion based on a limited assurance engagement as regards the compliance of the sustainability reporting with the requirements and scope of this Directive, including the compliance of the sustainability reporting with the reporting standards adopted pursuant to Article 19b, the process carried out by the undertaking to identify the information reported pursuant to those reporting standards, and the compliance with the requirement to mark- up sustainability reporting in accordance with Article 19d, and as regards the compliance with the reporting requirements of Article 8 of Regulation (EU) 2020/852.;