16 Amendments of Britta THOMSEN related to 2013/0110(COD)
Amendment 22 #
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 equality and diversity, 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 25 #
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 20 million or a net turnover of EUR 40 million.
Amendment 29 #
Proposal for a directive
Recital 16
Recital 16
(16) The obligation to disclose their diversity policies for their administrative, management and supervisory bodies with regard to aspects such as age, gender and other, disability, geographical diversity, educational and professional background should only apply to large listed companies and listed public undertakings. Therefore small and medium-sized companies that may be exempted from certain accounting obligations under article 27 of Directive 78/660/EEC should not be covered to by this obligation. Disclosure of the diversity policy should be part of the corporate governance statement, as laid down by Article 46a of Directive 78/660/EEC. Companies not having a such a diversity policy should not be obliged to put one in place, but they should clearly explain why this is the case.
Amendment 31 #
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 non- discrimination and gender equality, 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 32 #
Proposal for a directive
Article 1 – paragraph -1 (new)
Article 1 – paragraph -1 (new)
Directive 78/660/EEC
Article 1 – paragraph 1 – introductory wording
Article 1 – paragraph 1 – introductory wording
Article 1, paragraph 1 is replaced by the following: The coordination measures prescribed by this Directive shall apply to the laws, regulations and administrative provisions of the Member States relating to listed public undertakings and the following types of companies:
Amendment 33 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point a
Article 1 – paragraph 1 – point 1 – point a
(a) The annual report shall include a fair review of the development and performance of the company's business and of its position, together with a description of the principal risks and uncertainties that it faces, and a description of its gender, social, environmental and human rights impacts.
Amendment 35 #
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 – subparagraph 1 – introductory wording
Article 46 – paragraph 1 – point b – subparagraph 1 – introductory wording
(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 and employee matters, gender equality, respect for human rights, anti- corruption and bribery matters, taking into account the company´s supply chain, including:
Amendment 37 #
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 – subparagraph 1 – point iii a (new)
Article 46 – paragraph 1 – point b – subparagraph 1 – point iii a (new)
(iiia) a description of the gender, human rights, social and environmental impacts of its operations, which result from the company's own activities or from its relationships with third parties;
Amendment 39 #
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 – subparagraph 3
Article 46 – paragraph 1 – point b – subparagraph 3
In providing suchthis information the company mayshould rely on national, EU-based or international frameworkseither EU-framework or the United Nations Guiding principles on Business and Human Rights and the Organisation for Economic Co-operation and Development (OECD) Guidelines for Multinational Enterprises, and, if so, the company shall specify which frameworks it has relied ups on.
Amendment 40 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point a
Article 1 – paragraph 1 – point 1 – point a
(c) To the extent necessary for an understanding of the company's development, performance or position, and its social, environmental and human rights impact, including a gender equality perspective, the analysis shall include both financial and non-financial key performance indicators relevant to the particular business.
Amendment 44 #
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point a
Article 1 – paragraph 1 – point 2 – point a
Directive78/660/EEC
Article 46a – paragraph 1 – point g
Article 46a – paragraph 1 – point g
(g) a description of the company's and listed public undertaking's diversity policy for its administrative, management and supervisory bodies with regard to aspects such as age, gender and other, disability, 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 explanation as to why this is the case.
Amendment 45 #
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 1
Article 36 – paragraph 1 –subparagraph 1
1. The consolidated annual report shall include a fair review of the development and performance of the business and of the position of the undertakings included in the consolidation taken as a whole, together with a description of the principal risks and uncertainties that they face, and a description of its impacts on gender, and social, environmental and human rights impacts.
Amendment 47 #
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 exceeds 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, gender equality social and employee matters, respect for human rights, anti- corruption and bribery matters, taking into account the company's supply chain, including the following:
Amendment 49 #
Proposal for a directive
Article 2 – point 1 – point a
Article 2 – point 1 – point a
Directive 83/349/EEC
Article 36 – parragraph 1 – subparagraph 3 – point iii a (new)
Article 36 – parragraph 1 – subparagraph 3 – point iii a (new)
(iiia) a description of the gender, human rights, social and environmental impacts of its operations, which result from the company's own activities or from its relationships with third parties;
Amendment 51 #
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 suchthis information the consolidated annual report may rely on national, EU-based or international frameworks and if so,mpany shall rely on either EU-based framework or the United Nations Guiding principles on Business and Human Rights and the Organisation for Economic Co-operation and Development (OECD) Guidelines for Multinational Enterprises, and if so, the company shall specify which frameworks it has relied ups on.
Amendment 52 #
Proposal for a directive
Article 2 – point 1 – point a
Article 2 – point 1 – point a
To the extent necessary for an understanding of such development, performance or position, and its social, environmental and human rights, including from a gender equality perspective the analysis shall include both financial and non- financial key performance indicators relevant to the particular business.