Activities of Jürgen CREUTZMANN related to 2013/0110(COD)
Shadow opinions (2)
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
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 (23)
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 38 #
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 1 – introductory part
Article 46 – paragraph 1 – point b – subparagraph 1 – introductory part
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 20 million or a net turnover of EUR 40 million, the review shall also include, where appropriate, a non-financial statement containing information in particular relating to at least environmental, social and employee matters, respect for human rights, anti- corruption and bribery matters, including:
Amendment 42 #
Proposal for a directive
Article 1 – point 1 – point a
Article 1 – point 1 – point a
Directive 78/660/EEC
Article 46 – paragraph 1 – point b – paragraph 1 – introductory part
Article 46 – paragraph 1 – point b – paragraph 1 – introductory part
(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 20 million or a net turnover of EUR 40 million, the review shall also include, where appropriate, a non-financial statement containing information in particular relating to at least environmental, social and employee matters, respect for human rights, anti- corruption and bribery matters, including:
Amendment 42 #
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 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 50 #
Proposal for a directive
Article 1 – point 1 – point a
Article 1 – point 1 – point a
Directive 78/660/EEC
Article 46 – paragraph 1 – point b – paragraph 2
Article 46 – paragraph 1 – point b – paragraph 2
Amendment 54 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point a
Article 1 – paragraph 1 – point 1 – point a
To the extent necessary for an understanding of the company's development, performance or position, the analysis shall include both financial and, where appropriate, non-financial key performance indicators relevant to the particular business.
Amendment 56 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Directive 78/660/EEC
Article 46 – paragraph 4
Article 46 – paragraph 4
Where a company prepares a comprehensive report corresponding to the same financial year relying on national, EU-based or international frameworks and which covers the information provided for in paragraph 1(b), it shall be exempt from the obligation to prepare the non-financial statement set out in paragraph 1(b), provided that such report is part of the annual report, published together with it or referenced in it.
Amendment 57 #
Proposal for a directive
Article 1 – point 1 – point a
Article 1 – point 1 – point a
Directive 78/660/EEC
Article 46 – paragraph 1 – point c
Article 46 – paragraph 1 – point c
(c) To the extent necessary for an understanding of the company's development, performance or position, the analysis shall include both financial and, where appropriate, non-financial key performance indicators relevant to the particular business.
Amendment 57 #
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
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 61 #
Proposal for a directive
Article 1 – point 1 – point b
Article 1 – point 1 – point b
Directive 78/660/EEC
Article 46 – paragraph 4
Article 46 – paragraph 4
'4. Where a company prepares a comprehensive report corresponding to the same financial year relying on national, EU-based or international frameworks and which covers the information provided for in paragraph 1(b), it shall be exempt from the obligation to prepare the non-financial statement set out in paragraph 1(b), provided that such report is part of the annual report, published together with it or referenced in it.'
Amendment 62 #
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 – introductory part
Article 36 – paragraph 1 – subparagraph 3 – introductory part
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 20 million or a net turnover of EUR 40 million, the review shall, where appropriate, also include a non-financial statement containing information, in particular, relating to at least environmental, social and employee matters, respect for human rights, anti- corruption and bribery matters, including the following:
Amendment 65 #
Proposal for a directive
Article 1 – point 2 – point a
Article 1 – point 2 – point a
Directive 78/660/EEC
Article 46a – paragraph 1 – point g
Article 46a – paragraph 1 – point g
Amendment 67 #
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 4
Article 36 – paragraph 1 – subparagraph 4
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 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 – paragraph 3 – introductory part
Article 36 – paragraph 1 – paragraph 3 – introductory part
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 20 million or a net turnover of EUR 40 million, the review shall, where appropriate, also include a non-financial statement containing information, in particular, relating to at least environmental, social and employee matters, respect for human rights, anti- corruption and bribery matters, including the following:
Amendment 79 #
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 6
Article 36 – paragraph 1 – subparagraph 6
To the extent necessary for an understanding of such development, performance or position, the analysis shall include both financial and, where appropriate, non- financial key performance indicators relevant to the particular business.
Amendment 81 #
Proposal for a directive
Article 2 – point 1 – point b
Article 2 – point 1 – point b
Directive 83/349/EEC
Article 36 – paragraph 4
Article 36 – paragraph 4
Where a parent undertaking prepares a comprehensive report corresponding to the same financial year, referring to the whole group of consolidated undertakings, relying on national, EU-based or international frameworks and covering the information provided for in the third subparagraph of paragraph 1, the parent undertaking shall be exempt from the obligation to prepare the non-financial statement set out in the third subparagraph of paragraph 1, provided that such comprehensive report is part of the consolidated annual report, published together with it or referenced in it.
Amendment 84 #
Proposal for a directive
Article 2 – point 1 – point a
Article 2 – point 1 – point a
Directive 83/349/EEC
Article 36 – paragraph 1 – paragraph 4
Article 36 – paragraph 1 – paragraph 4
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
Amendment 91 #
Proposal for a directive
Article 2 – point 1 – point a
Article 2 – point 1 – point a
Directive 83/349/EEC
Article 36 – paragraph 1 – paragraph 6
Article 36 – paragraph 1 – paragraph 6
To the extent necessary for an understanding of such development, performance or position, the analysis shall include both financial and, where appropriate, non- financial key performance indicators relevant to the particular business.
Amendment 93 #
Proposal for a directive
Article 2 – point 1 – point b
Article 2 – point 1 – point b
Directive 83/349/EEC
Article 36 – paragraph 4
Article 36 – paragraph 4
Where a parent undertaking prepares a comprehensive report corresponding to the same financial year, referring to the whole group of consolidated undertakings, relying on national, EU-based or international frameworks and covering the information provided for in the third subparagraph of paragraph 1, the parent undertaking shall be exempt from the obligation to prepare the non-financial statement set out in the third subparagraph of paragraph 1, provided that such comprehensive report is part of the consolidated annual report, published together with it or referenced in it.