Activities of Jean LAMBERT 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 (8)
Amendment 24 #
Proposal for a directive
Recital 6
Recital 6
(6) In order to enhance consistency, transparency 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 taking into account the companies' complete value chain.
Amendment 31 #
Proposal for a directive
Recital 8 a (new)
Recital 8 a (new)
(8a) Companies should provide detailed information in relation to severe impacts most likely to materialise along with those that have already materialised. Severity of impacts should be judged by their scale and gravity, the number of individuals impacted in the past, present or in the future so that any restoration of a negative impact is at least the same as, or equivalent to, the situation before an adverse impact occurred.
Amendment 39 #
Proposal for a directive
Recital 11 a (new)
Recital 11 a (new)
(11a) In order to maximise shared value, optimise corporate sustainability and enhance the relevance, consistency and comparability of non-financial information provided by companies, the Commission in cooperation the European Parliament and the Council shall, within 12 months after the adoption of the Directive, and with priorities based on an overall risk assessment, provide sectoral guidance and horizontal guidance on the use of appropriate key performance indicators, resource measurement methodology and on the international frameworks, in particular as regards the corporate responsibility to respect rights and values protected by norms of international law.
Amendment 44 #
Proposal for a directive
Recital 16
Recital 16
(16) The obligation to disclose their diversity policies for their administrative, management and supervisory bodies with regard to aspects such as age, gender, geographical diversity, educational and professional background should only apply to large listed companies. Therefore small and medium-sized companies that may be exempted from certain accounting obligations under article 27 of Directive 78/660/EEC should not be covered to by this obligation. Disclosure of the diversity policy should be part of the corporate governance statement, as laid down by Article 46a of Directive 78/660/EEC. Companies not having a such a diversity policy should not be obliged to put one in place, but they should clearly explain why this is the case. These companies are encouraged to consult the Diversity Charters of the EU.
Amendment 54 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point a
Article 1 – paragraph 1 – point 1 – point a
the risks related to these matter company in relation to its operations, products, services, staff, fixed assets and business relationships and how the company manages those risks.;
Amendment 62 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 a
Article 1 – paragraph 1 – point 1 a
Directive 78/660/EEC
Article 46 – paragraph 1 – point b (new)
Article 46 – paragraph 1 – point b (new)
(1b) 2. Member States shall ensure that judicial and/or administrative procedures for the enforcement of obligations under this Directive are put in place, made known and available to all persons, including legal entities, who have in accordance with the criteria laid down by their national law, a legitimate interest in ensuring that the provisions of this Directive are complied with.
Amendment 66 #
Proposal for a directive
Article 1 – paragraph 1 – point 1
Article 1 – paragraph 1 – point 1
Directive 78/660/EEC
Article 46 – point 1 a (new)
Article 46 – point 1 a (new)
The European Commission in cooperation with the European Parliament and Council shall, within 12 months after the adoption of the Directive, and with priorities based on an overall risk assessment, provide sectoral guidance and guidance on the methodology and use of international standards and non- financial performance indicators as referred to in Article 46.1 in order to assist companies in their reporting.
Amendment 72 #
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point a
Article 1 – paragraph 1 – point 2 – point a
Directive 78/660/EEC
Article 46a – paragraph 1 – point g
Article 46a – paragraph 1 – point g
a description of the company's diversity policy for all its bodies, in particular its administrative, management and supervisory bodies with regard to aspects such as age, gender, geographical diversity, disability, racial or ethnic origin, educational and professional background, the objectives of this diversity policy, how it has been implemented and the results in the reporting period. If the company has no such policy, the statement shall contain a clear and reasoned explanation as to why this is the case.