Activities of Andrzej GRZYB related to 2013/0110(COD)
Shadow opinions (1)
OPINION on the proposal for a directive of the European Parliament and of the Council amending Council Directives 78/660/EEC and 83/349/EEC as regards disclosure of non-financial and diversity information by certain large companies and groups
Amendments (6)
Amendment 4 #
Proposal for a directive
Recital 6
Recital 6
(6) In order to enhance consistency and comparability of non-financial information disclosed throughout the Union, companies should be required to include in their annual report a non-financial statement containing information relating to at least environmental matters, social and employee-related matters, respect for human rights, anti-corruption and bribery matters. Such statement should include a description of the policies, results, and the risks related to those matters. It should also include companies’ supply chains and their subcontractors in the case of major actors in these chains.
Amendment 11 #
Proposal for a directive
Recital 11 a (new)
Recital 11 a (new)
(11a) When adopting the criteria for determining which bodies are to be covered by the obligation to disclose non-financial information, differences in the levels of economic development in the individual Member States should be taken into account, and, as follows, that in order to achieve the same outcome from economic activity, different countries will require a different average number of employees. Therefore, when selecting criteria for determining which bodies are to be covered by these new reporting requirements, greater emphasis should be placed on the balance-sheet amount or on net turnover.
Amendment 18 #
Proposal for a directive
Article 1 – point 1 – point a
Article 1 – point 1 – point a
Directive 78/660/EEC
Article 46 – paragraph 1
Article 46 – paragraph 1
In providing such information the company may rely on national, EU-based or international frameworks and, if so, shall specify which frameworks it has relied upon, such as: the Eco-Management and Audit Scheme (EMAS), and international frameworks such as the United Nations (UN) Global Compact, the Guiding Principles on Business and Human Rights implementing the UN “Protect, Respect and Remedy” Framework, the Organisation for Economic Co-operation and Development (OECD) Guidelines for Multinational Enterprises, the International Organisation for Standardisation (ISO) 26000, the International Labour Organization (ILO) Tripartite Declaration of principles concerning multinational enterprises and social policy, and the Global Reporting Initiative.
Amendment 20 #
Proposal for a directive
Article 1 – point 1 – point a
Article 1 – point 1 – point a
Directive 78/660/EEC
Article 46 – paragraph 1
Article 46 – paragraph 1
When providing such non-financial information, the company shall indicate which legal framework it has used.
Amendment 32 #
Proposal for a directive
Article 2 – point 1 – point a
Article 2 – point 1 – point a
Directive 83/349/EEC
Article 36 – paragraph 1
Article 36 – paragraph 1
In providing such information the consolidated annual reportmpany may rely on national, EU-based or international frameworks and if so, shall specify which frameworks it has relied upon, such as: the Eco-Management and Audit Scheme (EMAS), and international frameworks such as the United Nations (UN) Global Compact, the Guiding Principles on Business and Human Rights implementing the UN “Protect, Respect and Remedy” Framework, the Organisation for Economic Co-operation and Development (OECD) Guidelines for Multinational Enterprises, the International Organisation for Standardisation (ISO) 26000, the International Labour Organization (ILO) Tripartite Declaration of principles concerning multinational enterprises and social policy, and the Global Reporting Initiative.
Amendment 34 #
Proposal for a directive
Article 2 – point 1 – point a
Article 2 – point 1 – point a
Directive 83/349/EEC
Article 36 – paragraph 1
Article 36 – paragraph 1
When providing such non-financial information, the company shall indicate which legal framework it has used.