5 Amendments of Nadja HIRSCH related to 2013/0110(COD)
Amendment 37 #
Proposal for a directive
Recital 11
Recital 11
(11) The scope of these non-financial disclosure requirements should be defined by reference to the average number of employees, total assets and turnover.; SMEs should be exempted from additional requirements, and the obligation to disclose a non-financial statement in the annual report should only apply to those companies whose average number of employees exceeds 500, and exceed either a balance sheet total of EUR 2086 million or a netn annual turnover of EUR 4100 million. Article 2 of the annex to Recommendation 2003/361/EC defines small and medium-sized enterprises. Given that the Commission proposal doubles the number of employees, it makes sense also to double the annual turnover of EUR 50 million and the annual balance sheet total of EUR 43 million.Or. de Begründung
Amendment 48 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point a
Article 1 – paragraph 1 – point 1 – point a
Directive 78/660/EEC
Article 46 – paragraph 1– point b
Article 46 – paragraph 1– point b
For companies whose average number of employees during the financial year exceeds 500 and, on their balance sheet dates, exceed either a balance sheet total of EUR 2086 million or a netn annual turnover of EUR 4100 million, the review shall also include a non-financial statement containing information relating to at least environmental, social and employee matters, respect for human rights, anti- corruption and bribery matters, including: Article 2 of the annex to Recommendation 2003/361/EC defines small and medium-sized enterprises. Given that the Commission proposal doubles the number of employees, it makes sense also to double the annual turnover of EUR 50 million and the annual balance sheet total of EUR 43 million.Or. de Begründung
Amendment 58 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point a
Article 1 – paragraph 1 – point 1 – point a
Directive 78/660/EEC
Article 46 – paragraph 1 – point b – subparagraph 2
Article 46 – paragraph 1 – point b – subparagraph 2
Amendment 78 #
Proposal for a directive
Article 2 – point 1 – point a
Article 2 – point 1 – point a
Directive 83/349 / EEC
Article 36 – paragraph 1 – subparagraph 3
Article 36 – paragraph 1 – subparagraph 3
For parent undertakings of undertakings to be consolidated that together exceed an average number of 500 employees during the financial year, and, on their balance sheet dates, exceed either a balance sheet total of EUR 2086 million or a netn annual turnover of EUR 4100 million, the review shall also include a non-financial statement containing information relating to at least environmental, social and employee matters, respect for human rights, anti- corruption and bribery matters, including the following:
Amendment 85 #
Proposal for a directive
Article 2 – point 1 – point a
Article 2 – point 1 – point a
Directive 83/349/CEE
Article 36 – paragraph 1 – point a – subparagraph 4
Article 36 – paragraph 1 – point a – subparagraph 4