11 Amendments of Eugenia RODRÍGUEZ PALOP related to 2021/0104(COD)
Amendment 72 #
Proposal for a directive
Recital 43
Recital 43
(43) Sustainability reporting standards should specify the information that undertakings should disclose on social factors, including employee factors and, human rights, gender equality, diversity and inclusion. Such information should cover the impacts of undertakings on people, including on human health. The information that undertakings disclose about human rights should include information about forced labour in their value chains where relevant. Reporting standards that address social factors should specify the information that undertakings should disclose with regard to the principles of the European Pillar of Social Rights that are relevant to businesses, including equal opportunities for all and working conditions. The European Pillar of Social Rights Action Plan adopted in March 2021 calls for stronger requirements on undertakings to report on social issues. The reporting standards should also specify the information that undertakings should disclose with regard to the human rights, fundamental freedoms, democratic principles and standards established in the International Bill of Human Rights and other core UN human rights conventions, the International Labour Organization’s Declaration on Fundamental Principles and Rights at Work, the fundamental conventions of the International Labour Organisation, and the Charter of Fundamental Rights of the European Union.
Amendment 84 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
2013/34/EU
Article 19a – paragraph 2– subparagraph 1 – point a – point ii a (new)
Article 19a – paragraph 2– subparagraph 1 – point a – point ii a (new)
(ii a) the plans of the undertaking to ensure that gender mainstreaming and diversity and inclusion policies are implemented, particularly regarding pay gap, including measures to strengthen the application of the principle of equal pay for equal work or work of equal value through pay transparency, gender- balance participation in decision-making and work-life balance;
Amendment 90 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2013/34/EU
Article 19a – paragraph 2 – subparagraph 1 – point e – point i
Article 19a – paragraph 2 – subparagraph 1 – point e – point i
(i) the due diligence process implemented with regard to sustainability matters, including a gender-responsive due diligence approach;
Amendment 101 #
Proposal for a directive
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Directive 2013/34/EU
Article 19b – paragraph 2 – subparagraph 2 – point b
Article 19b – paragraph 2 – subparagraph 2 – point b
(b) specify the information that undertakings are to disclose about social factors, disaggregated by sex when possible, including information about:
Amendment 104 #
Proposal for a directive
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Directive 2013/34/EU
Article 19b – paragraph 2– subparagraph 2 – point b – point i
Article 19b – paragraph 2– subparagraph 2 – point b – point i
(i) workforce diversity, equal opportunities for all, including gender equality and equal pay for equal work, measures to strengthen the application of the principle of equal pay for equal work or work of equal value, including through pay transparency, training and skills development, and employment and inclusion of people with disabilities;
Amendment 110 #
Proposal for a directive
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Directive 2013/34/EU
Article 19b – paragraph 2 – subparagraph 2 – point b – point ii
Article 19b – paragraph 2 – subparagraph 2 – point b – point ii
(ii) working conditions, including secure and adaptable employment, wages, social dialogue, collective bargaining and the involvement of workers, work-life balance, including flexible working arrangements, maternity, paternity and parental leave, and a healthy, safe and well- adapted work environment, including measures to prevent and eliminate violence and harassment from an inclusive, integrated and gender- responsive approach;
Amendment 121 #
Proposal for a directive
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Directive 2013/34/EU
Article 19b – paragraph 2 – subparagraph 2 – point c – point i
Article 19b – paragraph 2 – subparagraph 2 – point c – point i
(i) the role of the undertaking’s administrative, management and supervisory bodies, including with regard to sustainability matters, and their composition disaggregated by sex;
Amendment 128 #
Proposal for a directive
Article 1 – paragraph 1 – point 5 – point a
Article 1 – paragraph 1 – point 5 – point a
Directive 2013/34/EU
Article 20 – paragraph 1 – point g
Article 20 – paragraph 1 – point g
(g) a description of the diversitygender, equality, diversity and inclusion policy applied in relation to the undertaking's administrative, management and supervisory bodies with regard to gender and other aspects such as, age, disability or educational and professional backgrounds, and the measures to prevent multiple discrimination, as well as the objectives of that diversity policy, how it has been implemented and the results in the reporting period. If no such policy is applied, the statement shall contain an explanation as to why this is the case proposal to incorporate it within a reasonable time limit.;
Amendment 132 #
Proposal for a directive
Article 1 – paragraph 1 – point 7
Article 1 – paragraph 1 – point 7
Directive 2013/34/EU
Article 29a – paragraph 2 – subparagrap 1 – point a – point ii a (new)
Article 29a – paragraph 2 – subparagrap 1 – point a – point ii a (new)
(ii a) the plans of the undertaking to ensure that gender mainstreaming and diversity and inclusion policies are implemented, particularly regarding pay gap, including measures to strengthen the application of the principle of equal pay for equal work or work of equal value through pay transparency, gender- balance participation in decision-making and work-life balance;
Amendment 137 #
Proposal for a directive
Article 1 – paragraph 1 – point 7
Article 1 – paragraph 1 – point 7
Directive 2013/34/EU
Article 29a – paragraph 2 –subparagraph 1 – point e – point i
Article 29a – paragraph 2 –subparagraph 1 – point e – point i
(i) the due diligence process implemented with regard to sustainability matters, including a gender-responsive due diligence approach;
Amendment 145 #
Proposal for a directive
Article 2 – paragraph 1 – point 4
Article 2 – paragraph 1 – point 4
Directive 2004/109/EC
Article 28d – paragraph 1
Article 28d – paragraph 1
After consulting the European Environment Agency and, the European Union Agency for Fundamental Rights and the European Institute for Gender Equality, ESMA shall issue guidelines in accordance with Article 16 of Regulation 1095/2010 on the supervision of sustainability reporting by national competent authorities.