8 Amendments of Bernd LANGE related to 2013/0110(COD)
Amendment 24 #
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 Scheme (EMAS), and international frameworks such as the United Nations (UN) Global Compact, the Guiding Principles on Business and Human Rights implementing the UN “Protect, Respect and Remedy” Framework, the Organisation for Economic Co-operation and Development (OECD) 2011 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. In particular, however, undertakings in the EU should follow the Organisation for Economic Co-operation and Development (OECD) Guidelines for Multinational Enterprises, so as to ensure the comparability of CSR policy and set a solid standard. A binding standard should be defined five years after the entry into force of this Directive.
Amendment 28 #
Proposal for a directive
Recital 9
Recital 9
(9) Investors' access to non-financial information is a step towards reaching the milestone of having in place by 2020 market and policy incentives rewarding business investments in efficiency under the Roadmap to a Resource Efficient Europe14. Future corporate social responsibility measures should be considered in the context of the whole value chain, i.e. from raw material through trade to recycling.
Amendment 37 #
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 a – paragraph 2
Article 46 – paragraph 1 – point a – paragraph 2
The review shall be a balanced and comprehensive analysis of the development and performance of the company's business and of its position, consistent with the size and complexity of the business. The reporting obligation should therefore be based as closely as possible on the 2011 OECD Guidelines for Multinational Enterprises.
Amendment 40 #
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 a non-financial statement containing information relating to at least environmental, social and employee matters (including information relating to the right to organise, collective agreements and employee representation), respect for human rights, anti- corruption and bribery matters, including:
Amendment 60 #
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 d a (new)
Article 46 – paragraph 1 – point d a (new)
(da) European undertakings operating in third countries shall also provide information on their activity in the third countries concerned in relation to social, environmental and employee matters and respect for human rights, as part of their reporting obligation.'
Amendment 74 #
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 2
Article 36 – paragraph 1 – paragraph 2
The review shall analyse in a balanced manner the development and performance of the business and the position of the undertakings included in the consolidation taken as a whole, consistent with the size and complexity of the business. The reporting obligation should be based as closely as possible on the 2011 OECD Guidelines for Multinational Enterprises.
Amendment 77 #
Proposal for a directive
Article 2 – point 1 – point a
Article 2 – point 1 – point a
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 also include a non-financial statement containing information relating to at least environmental, social and employee matters (including information relating to the right to organise, collective agreements and employee representation), respect for human rights, anti- corruption and bribery matters, including the following:
Amendment 92 #
Proposal for a directive
Article 2 – point 1 – point a
Article 2 – point 1 – point a
European undertakings operating in third countries shall also provide information on their activity in the third countries concerned in relation to social, environmental and employee matters and respect for human rights, as part of their reporting obligation.'