8 Amendments of Krišjānis KARIŅŠ related to 2013/0110(COD)
Amendment 50 #
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-relatedmatters which are 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 thoseial for an understanding of the company's development, performance or position, at least environmental and employee-related matters.
Amendment 99 #
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 – subparagraph 1
Article 46 – paragraph 1 – point b – subparagraph 1
(b) For listed 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 240 million or a net turnover of EUR 480 million, the review shall also include a non-financial statement containingor refer to this or any other report containing non- financial information relating to mat least environmental, social and employee matters, respect for human rights, anti- corruption and briberyters which are material for an understanding of the company's development, performance or position, at least environmental and employee matters, including:
Amendment 110 #
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 – subparagraph 1 – subpoint iii
Article 46 – paragraph 1 – point b – subparagraph 1 – subpoint iii
Amendment 118 #
Proposal for a directive
Article 1 – point 1 – point a
Article 1 – point 1 – point a
Where a company does not pursue policies in relation toreport on one or more of these matters, it shall provide an explanation for not doing so.
Amendment 129 #
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 (4)
Article 46 (4)
4. Member States may exempt small and medium-sized undertakings from the obligation set out in point (c) in paragraph 1 in so far as it relates to non- financial information.
Amendment 163 #
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 listed 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 240 million or a net turnover of EUR 480 million, the review shall also include a non-financial statement containingor refer to this or any other report containing non-financial information relating to mat least environmental, social and employee matters, respect for human rights, anti- corruption and briberyters which are material for an understanding of the company's development, performance or position, at least environmental and employee matters, including the following:
Amendment 168 #
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 – subpoint i
Article 36 – paragraph 1 – subparagraph 3 – subpoint i
Amendment 176 #
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
Where the undertakings included in the consolidation taken as a wholea company does not pursue policies in relation toreport on one or more of these matters, ithe company shall provide an explanation for not doing so.