1 Amendments of Dimitar STOYANOV related to 2013/0110(COD)
Amendment 55 #
Proposal for a directive
Recital 5
Recital 5
(5) It is also nrecessaryommendable to establish a certain minimum legal requirement as regards the extent of the information that should be made available to the public by undertakings across the Union. Annualctivity reports should give a fair and comprehensive view of an undertaking'’s policies, results, and risks, with the greater transparency in respect of non-financial aspects helping undertakings to manage risk more effectively and enhance their competitiveness.