Activities of Evelyn REGNER related to 2013/0110(COD)
Legal basis opinions (0)
Amendments (20)
Amendment 47 #
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 2500 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 a non-financial statement containing information relating to at least environmental, social, equality and employee matters, respect for human rights, anti- corruption and bribery matters, taking account of the corporate value chain, including:
Amendment 62 #
Proposal for a directive
Recital 6
Recital 6
(6) In order to enhance consistency and comparability of non-financial information disclosed throughout the Union, companlarge undertakings and public-interest entities should be required to include in their mannualagement report a non-financial statement containing information on undertakings' activity impact on society relating to at least environmental matters, social, gender and employee-related matters,ment matters, including social dialogue and respect of trade unions' rights, and respect for human rights, anti-corruption and bribery matters. Such statement should include a description of the policies, results, and the riskssignificant incidents occurred during the reporting period as well as an assessment of all current and potential risks to the undertaking and society related to those matters.
Amendment 65 #
Proposal for a directive
Article 1 – paragraph 1 – point 1
Article 1 – paragraph 1 – point 1
Directive 78/660/EEC
Article 46 – point 1a(new)
Article 46 – point 1a(new)
Country by Country Reporting 2a. In the notes to the financial statements, large undertaking and public- interest entities shall disclose, specifying by Member State and by third country in which it has an establishment, the following information on a consolidated basis for the financial year : a) name, nature of activities and geographical location; b) turnover; c) number of employees on a full time equivalent basis; d) sales and purchases; e) profit or loss before tax; f) tax on profit or loss; g) public subsidies received.
Amendment 73 #
Proposal for a directive
Recital 7
Recital 7
(7) In providing this information, companies may rely on national frameworks, EU-based frameworks such as the Eco-Management and Audit Scnon-financial- information undertakings should rely on the guidelines adopted by means of delegated acts by the European Commission. Before themse (EMAS), and international frameworks such as the United Nations (UN) Global Compact,guidelines are available, undertakings should rely as minimum on the Guiding Principles on Business and Human Rights implementing the UN ‘nited Nations "Protect, Respect and Remedy’" Framework, and the Organisation for Economic Co-operation and Development (OECD) Guidelines for Multinational Enterprises, the International Organisation for Standardisation (ISO) 26000, the International Labour Organization (ILO) Tripartite Declaration of principles concerning multinational enterprises and social policy, and the Global Reporting Initiative. The undertakings may additionally rely also on national, EU-based or international frameworks and, if so, should specify which frameworks they have relied upon.
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 3
Article 36 – paragraph 1 – subparagraph 3
For parent undertakings of undertakings to be consolidated that together exceed an average number of 2500 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 also include a non-financial statement containing information relating to at least environmental, social, equality and employee matters, respect for human rights, anti- corruption and bribery matters, including the following:
Amendment 87 #
Proposal for a directive
Article 2 – point 1 – point a
Article 2 – point 1 – point a
Directive 78/660/EEC
Article 36 – paragraph 1 – subparagraph 4a(new)
Article 36 – paragraph 1 – subparagraph 4a(new)
The explanation shall contain a risk assessment of the decision of not pursuing policies relating to these matters. The companies' activity impact on society shall include the impacts generated by the activities of the reporting company as well as by other companies' activities that are linked to the reporting company by business relationships, such as joint venture initiatives and the supply and subcontracting chains. The Commission shall adopt, by means of delegated acts in accordance with Article [49 new Directive 2013/34], by the end of 2015, and regularly update, guidelines for the application of the measures of this Directive relating to the non-financial statement. These guidelines shall build on the Guiding Principles on Business and Human Rights implementing the United Nations "Protect, Respect and Remedy" Framework and the Organisation for Economic Co-operation and Development (OECD) Guidelines for Multinational Enterprises. These guidelines shall contain Key Performance Indicators (KPIs) in the matters on which information has to be provided. The KPIs developed to measure the company's activity impact regarding environmental matters shall at least cover land use, water use, greenhouse gas emissions and use of materials. The guidelines shall contain general provisions as well as sector based provisions.
Amendment 88 #
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 2500, and exceed either a balance sheet total of EUR 2017.5 million or a net turnover of EUR 4035 million.
Amendment 111 #
Proposal for a directive
Recital 18
Recital 18
(18) This Directive respects the fundamental rights and observes the principles recognised in particular by the Charter of Fundamental Rights of the European Union, including equality between women and men, the freedom to conduct a business, respect for private life and the protection of personal data. This Directive has to be implemented in accordance with these rights and principles.
Amendment 120 #
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 – introductory wording
Article 46 – paragraph 1 – point b – subparagraph 1 – introductory wording
For companies whose average number of employees during the financial year exceeds 2500 and, on their balance sheet dates, exceed either a balance sheet total of EUR 2017.5 million or a net turnover of EUR 4035 million, the review shall also include a non-financial statement containing information relating to at least environmental, social, equality and employee matters, respect for human rights, anti- corruption and bribery matters, taking into account the corporate value chain, including:
Amendment 127 #
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 – point ii
Article 46 – paragraph 1 – point b – subparagraph 1 – point ii
(ii) the results and consequences of these policies;
Amendment 135 #
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 2
Article 46 – paragraph 1 – point b – subparagraph 2
Where a company does not pursue policies in relation to one or more of these matters, it shall provide an explanation for not doing sobe subject to administrative and financial sanctions.
Amendment 138 #
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 3
Article 46 – paragraph 1 – point b – subparagraph 3
In providing such information the company mayshall rely on national, EU-based or international frameworks and, if so, shall specify which frameworks ithe framework of the UN Guiding Principles on Business and Human Rights and the OECD Guidelines for Multinational Enterprises. It shas relied upoll undertake due to diligence in the company´s supply chain.
Amendment 143 #
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 b (new)
Article 46 – paragraph 1 – point c b (new)
(cb) The European Commission shall work out and promote guidelines on the methodology and the use of international standards and non-financial performance frameworks as referred to in article 46 to support companies in their reporting.
Amendment 148 #
Proposal for a directive
Article 1 – point 1 – point c
Article 1 – point 1 – point c
Directive 78/660/EEC
Article 46 – paragraph 5
Article 46 – paragraph 5
Amendment 152 #
Proposal for a directive
Article 1 – point 2 – point a
Article 1 – point 2 – point a
Directive 76/660/EEC
Article 46 a – paragraph 1 – point g
Article 46 a – paragraph 1 – point g
(g) a description of the company's diversity policy for its administrative, management and supervisory bodies with regard to equality aspects and other aspects such as age, gender, geographical diversity, 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 explit shall be subject to administrative and financial sanaction as to why this is the cases.
Amendment 159 #
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 wording
Article 36 – paragraph 1 – subparagraph 3 – introductory wording
For parent undertakings of undertakings to be consolidated that together exceed an average number of 2500 employees during the financial year, and, on their balance sheet dates, exceed either a balance sheet total of EUR 2017.5 million or a net turnover of EUR 420 million, the review shall also include a non-financial statement containing information relating to at least environmental, equality, social and employee matters, respect for human rights, anti- corruption and bribery matters, including the following:
Amendment 164 #
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 – point ii
Article 36 – paragraph 1 – subparagraph 3 – point ii
(ii) the results and the consequences of these policies;
Amendment 169 #
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 whole do not pursue policies in relation to one or more of these matters, the company shall provide an explanation for not doing sobe subject to administrative and financial sanctions.
Amendment 173 #
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 5
Article 36 – paragraph 1 – subparagraph 5
In providing such information the consolidated annual report mayshall rely on national, EU-based or international frameworks and if so, shall specify which frameworks ithe framework of the UN Guiding Principles on Business and Human Rights and the OECD Guidelines for Multinational Enterprises. It shas relied upoll undertake due diligence on the company´s supply chain.
Amendment 186 #
Proposal for a directive
Article 2 a (new) – point d
Article 2 a (new) – point d
Directive 2013/34/EU
Article 19 – paragraph 2 a (new)
Article 19 – paragraph 2 a (new)
(d) In Article 19, the following paragraph is inserted: 2a. In the notes to the financial statements, large undertaking and public- interest entities shall disclose, specifying by Member State and by third country in which it has an establishment, the following information on a consolidated basis for the financial year : a) name, nature of activities and geographical location; b) turnover; c) number of employees on a full time equivalent basis; d) sales and purchases; e) profit or loss before tax; f) tax on profit or loss; g) public subsidies received.