Activities of Eva LICHTENBERGER related to 2013/0110(COD)
Legal basis opinions (0)
Amendments (25)
Amendment 47 #
Proposal for a directive
Recital 3 a (new)
Recital 3 a (new)
(3a) Increased transparency regarding the activities of large companies, and in particular regarding the name(s) of establishments, nature of activities and their geographical locations, turnover, number of employees on a full time equivalent basis, profits made, taxes on profit paid and subsidies received, is essential for ensuring the trust of EU citizens in companies. Mandatory reporting in this area can therefore be seen as an important element of the corporate responsibility of companies to stakeholders and society.
Amendment 50 #
Proposal for a directive
Recital 3 d (new)
Recital 3 d (new)
(3d) Sustainability reporting is a vital step for managing change towards a sustainable global economy, one that combines long term profitability with social justice and environmental protection. Transparency and accountability are now becoming an intrinsic part of the discussions on the post-2015 development agenda and the Sustainable Development Goals. As sustainability reporting helps to measure, monitor and manage performance and impacts, it offers an opportunity to further harness the capacity of the private sector to positively impact sustainable development.
Amendment 57 #
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, 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, taking into account the companies' complete supply chain.
Amendment 63 #
Proposal for a directive
Recital 6 a (new)
Recital 6 a (new)
(6a) The disclosure of non-financial information should be based on risk- based due diligence carried out by companies to identify, prevent and mitigate actual and potential adverse impacts, as appropriate, to the size of the companies, the nature and context of operations and the severity of the risks of adverse impacts. The principles of due diligence have been outlined in the Organisation for Economic Co-operation and Development (OECD) Guidelines for Multinational Enterprises and the UN Guiding Principles on Business and Human Rights implementing the UN "Protect, Respect and Remedy" Framework by which the Commission committed to abide.
Amendment 74 #
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, on their compliance with rights and values protected by norms of international law, companies shall apply the Guiding Principles on Business and Human Rights implementing the UN ‘"Protect, Respect and Remedy’" Framework, and the Organisation for Economic Co-operation and Development (OECD) Guidelines for Multinational EnterprisesECD Guidelines for Multinational Enterprises, companies may also rely on EU-based frameworks such as the Eco-Management and Audit Scheme (EMAS), and other international frameworks such as the United Nations (UN) Global Compact, the International Organisation for Standardisation (ISO) 26000 standard, the International Labour Organization (ILO) Tripartite Declaration of principles concerning multinational enterprises and social policy, and the Global Reporting Initiative.
Amendment 76 #
Proposal for a directive
Recital 7 a (new)
Recital 7 a (new)
(7a) To the extent necessary for an understanding of the companies' human rights, social and environmental impacts, the annual reports shall include non- financial key performance indicators relevant to the particular business' sector. For environmental aspects, the non- financial indicators should include an assessment of greenhouse gas emissions and the use of materials, water and land. This assessment should include an estimate of the use of these resources in the company's supply chain.
Amendment 95 #
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 125 #
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 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, respect for human rights, anti- corruption and bribery matters, taking into account the company´s complete supply chain, including:
Amendment 129 #
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 iii
Article 46 – paragraph 1 – point b – subparagraph 1 – point iii
(iii) the risks related to these matters linked to the company's operations, which are likely to cause, or have caused, adverse social, environmental and human rights' impacts; and how the company manages those risks.;
Amendment 132 #
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 iii a (new)
Article 46 – paragraph 1 – point b – subparagraph 1 – point iii a (new)
(iiia) an analysis of resource use, including at least land use, water use, greenhouse gas emissions and use of material;
Amendment 133 #
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 iii b (new)
Article 46 – paragraph 1 – point b – subparagraph 1 – point iii b (new)
(iiib) 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;
Amendment 137 #
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 reasoned explanation for not doing so. based on assessment of risks related to these matters linked to the company's operations, which are likely to cause, or have caused, adverse social, environmental and human rights' impacts; and how the company manages those risks;
Amendment 140 #
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 may rely on national, EU-based or international frameworks and, if so, shall specify which frameworks it has relied upon.shall take into account its responsibility to respect rights and values protected by norms of international law. In this respect the company shall apply 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. The company may, in addition, rely on EU-based or international frameworks and, if so, shall specify which frameworks it has relied upon. This provision shall apply without prejudice to the requirements of this Directive or to other European Union legislation or guidance containing more specific rules for companies' non-financial disclosure
Amendment 141 #
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
Article 46 – paragraph 1 – point c
(c) To the extent necessary for an understanding of the company's development, performance or position, and human rights, social and environmental impacts, the analysis shall include both financial and non-financial key performance indicators relevant to the particular business.
Amendment 142 #
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 a (new)
Article 46 – paragraph 1 – point c a (new)
(ca) The European Commission shall develop guidance on the methodology and use of international standards and non- financial performance indicators, as referred to in Article 46.1 in order to assist companies in their reporting. The Commission shall publish the guidance. It shall submit a report to the European Parliament and the Council on the development of the guidance, at the latest 18 months after the adoption of the Directive.
Amendment 147 #
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 163 #
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 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, respect for human rights, anti- corruption and bribery matters, taking into account the company´s complete supply chain, including the following:
Amendment 165 #
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 iii
Article 36 – paragraph 1 – subparagraph 3 – point iii
(iii) the risks related to these matters linked to the company's operations which are likely to cause, or have caused, adverse social, environmental or human rights impacts, and how the company manages those risks.
Amendment 166 #
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 iii a (new)
Article 36 – paragraph 1 – subparagraph 3 – point iii a (new)
(iiia) an analysis of resource use, including at least land use, water use, greenhouse gas emissions and use of materials;
Amendment 167 #
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 iii b (new)
Article 36 – paragraph 1 – subparagraph 3 – point iii b (new)
(iiib) gender segregated data on average pay of employees per hour over the reporting period;
Amendment 171 #
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 reasoned explanation for not doing so. based on assessment of risks related to these matters linked to the company's operations, which are likely to cause, or have caused, adverse social, environmental and human rights' impacts; and how the company manages those risks;
Amendment 172 #
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 company shall take into account its responsibility to respect rights and values protected by norms of international law. In this respect the company shall apply the Guiding Principles on Business and Human Rights implementing the United Nations' "Protect, Respect and Remedy" Framework and the Organisation for Economic Cooperation and Development (OECD) Guidelines for Multinational Enterprises. In addition, the consolidated annual report may rely on national, EU- based or international frameworks and if so, shall specify which frameworks it has relied upon. This provision shall apply without prejudice to the requirements of this Directive or to other European Union legislation or guidance containing more specific rules for companies' non- financial disclosure.
Amendment 203 #
Proposal for a directive
Article 2 a (new) – point h
Article 2 a (new) – point h
Directive 2013/34/EU
Article 41 a (new)
Article 41 a (new)
(h) The following Article is inserted: "Article 41a Country-by-country disclosure for all sectors 1. Member States shall require each company to publicly disclose annually, 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(s), nature of activities and geographical location, b) turnover, c) number of employees on a full time equivalent basis, d) profit or loss before tax, e) tax on profit or loss, f) public subsidies received. 2. The obligation set out in paragraph 1 of this article shall not apply to any company governed by the law of a Member State whose parent company is subject to the laws of a Member State and whose information is included in the information disclosed by that parent company/undertaking in accordance with paragraph 1 of this article. 3. The information referred to in paragraph 1 shall be audited in accordance with Directive 2006/43/EC and shall be published, where possible, as an annex to the annual financial statements or, where applicable, to the consolidated financial statements of the company concerned."
Amendment 206 #
Proposal for a directive
Article 2 a (new) – point j
Article 2 a (new) – point j
Directive 2013/34
Article 50 a (new)
Article 50 a (new)
(j) The following Article is inserted: "Article 50a Monitoring and enforcement 1. Member States shall ensure that adequate and effective means exist to monitor and enforce the disclosure of non-financial information by companies in compliance with the provisions of this Directive 2 Member States shall ensure that judicial and/or administrative procedures for the enforcement of obligations under this Directive are available to all persons, including legal entities, who have in accordance with the criteria laid down by their national law, a legitimate interest in ensuring that the provisions of this Directive are complied with."
Amendment 208 #
Proposal for a directive
Article 2 a (new) – point l
Article 2 a (new) – point l
Directive 2013/34
Article 53 a (new)
Article 53 a (new)