9 Amendments of Richard HOWITT related to 2013/0110(COD)
Amendment 25 #
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, gender balance, social and employee-related 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 those matters.
Amendment 28 #
Proposal for a directive
Recital 6 a (new)
Recital 6 a (new)
(6a) In order to promote equal treatment of workers, Member States should encourage large companies to establish a diversity policy with medium and long term targets.
Amendment 52 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point a
Article 1 – paragraph 1 – point 1 – point a
a description of the policy and a strategy plan for achieving the targets pursued by the company in relation to these matters;
Amendment 73 #
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
a description of the company's diversity policy for its administrative, management and supervisory bodies with regard to 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 and the strategy to obtain the targets in the diversity policy. If the company has no such policy, the statement shall contain a clear and reasoned explanation as to why this is the case.
Amendment 75 #
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 asundertakings should rely, as a general rule, on 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) Guidelines for Multinational Enterprises, the International Organisation for Standardisation (ISO) 26000, the International Labour Organization ( and the ILO) Tripartite Declaration of principles concerning multinational enterprises and social policy, and the Global Reporting Initiative. Undertakings may also rely on national frameworks, Union-based frameworks such as the Eco-Management and Audit Scheme (EMAS), and international frameworks such as the International Organisation for Standardisation (ISO) 26000, the Global Reporting Initiative, the Carbon Disclosure Project (CDP) and the Climate Disclosure Standards Board (CDSB).
Amendment 77 #
Proposal for a directive
Recital 7 b (new)
Recital 7 b (new)
(7b) This directive should be transposed with the objective of integrated reporting.
Amendment 78 #
Proposal for a directive
Recital 8 a (new)
Recital 8 a (new)
(8a) Companies should provide detailed information in relation to matters that stand out as being most likely for risks of severe impacts to materialise along with those that have already materialised. Severity of impacts should be judged by their scale and gravity, the number of individuals impacted at present or in the future and any irremediable character, in the sense of any limits to restore those who have been impacted by a situation to at least the same as, or equivalent to, the situation before an adverse impact.
Amendment 83 #
Proposal for a directive
Recital 9 c (new)
Recital 9 c (new)
(9c) The risks of adverse impacts may stem from companies' own initiatives or may be linked to companies' operations, products or services by a business relationship, including with their suppliers clients, subcontractors or other business partners. It is therefore necessary that this is reflected in information provided by companies on their policies, risks and results.
Amendment 128 #
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 of these policies; including quantified key performance data, historic trend analysis and performance against quantified targets.