14 Amendments of Inese VAIDERE related to 2013/0110(COD)
Amendment 8 #
Proposal for a directive
Recital 10
Recital 10
(10) The European Council of 24 and 25 March 2011 called for the overall regulatory burden, in particular for small and medium-sized enterprises (‘SMEs’), to be reduced at both European and national levels, welcomed the intention of the Commission to propose ways of exempting micro-enterprises from certain regulations, and suggested measures to increase productivity while the Europe 2020 Strategy for smart, sustainable and inclusive growth aims to improve the business environment for SMEs and to promote their internationalisation. Thus, according to the ‘think-small-first’ principle, the disclosure requirements under Directive 78/660/EEC and Directive 83/349/EEC should only apply to certain large undertakings and groups.
Amendment 9 #
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. Micro-enterprises and 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 500, and exceed either a balance sheet total of EUR 20 million or a net turnover of EUR 40 million.
Amendment 74 #
Proposal for a directive
Recital 10
Recital 10
(10) The European Council of 24 and 25 March 2011 called for the overall regulatory burden, in particular for small and medium-sized enterprises (‘SMEs’), to be reduced at both European and national levels, welcomed the intention of the Commission to propose ways of exempting micro-enterprises from certain regulations, and suggested measures to increase productivity while the Europe 2020 Strategy for smart, sustainable and inclusive growth aims to improve the business environment for SMEs and to promote their internationalisation. Thus, according to the ‘think-small-first’ principle, the disclosure requirements under Directive 78/660/EEC and Directive 83/349/EEC should only apply to certain large undertakings and groups.
Amendment 78 #
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. Micro-enterprises and 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 500, and exceed either a balance sheet total of EUR 240 million or a net turnover of EUR 480 million.
Amendment 85 #
Proposal for a directive
Recital 10
Recital 10
(10) The European Council of 24 and 25 March 2011 called for the overall regulatory burden, in particular for small and medium-sized enterprises (‘SMEs’), to be reduced at both European and national levels, welcomed the intention of the Commission to propose ways of exempting micro-enterprises from certain regulations, and suggested measures to increase productivity while the Europe 2020 Strategy for smart, sustainable and inclusive growth aims to improve the business environment for SMEs and to promote their internationalisation. Thus, according to the ‘think-small-first’ principle, the disclosure requirements under Directive 78/660/EEC and Directive 83/349/EEC should only apply to certain large undertakings and groups.
Amendment 92 #
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. Micro-enterprises and 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 500, and exceed either a balance sheet total of EUR 240 million or a net turnover of EUR 480 million.
Amendment 106 #
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
Article 46 – paragraph 1 – point b – subparagraph 1
(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 240 million or a net turnover of EUR 480 million, the review shall also include a non-financial statement containingor refer to this or any other report containing non-financial information relating to at least environmental, social and employee matters, respect for human rights, anti- corruption and bribery matters, including:
Amendment 123 #
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 500 and, on their balance sheet dates, exceed either a balance sheet total of EUR 240 million or a net turnover of EUR 480 million, the review shall also include a non-financial statement containingor refer to this or any other report containing non-financial information relating to at least environmental, social and employee matters, respect for human rights, anti- corruption and bribery matters, including:
Amendment 131 #
Proposal for a directive
Article 1 point 1 – point b
Article 1 point 1 – point b
Directive 78/660/EEC
Article 46 – paragraph 4
Article 46 – paragraph 4
4. Where a company prepares a comprehensive report corresponding to the same financial year relying on national, EU-based or international frameworks and which covers the information provided for in paragraph 1(b), it shall be exempt from the obligation to prepare the non-financial statement set out in paragraph 1(b), provided that such report is part of or referred to in the annual report.
Amendment 145 #
Proposal for a directive
Article 1 – point 1 – point b
Article 1 – point 1 – point b
Directive 78/660/EEC
Article 46 – paragraph 4
Article 46 – paragraph 4
4. Where a company prepares a comprehensive report corresponding to the same financial year relying on national, EU-based or international frameworks and which covers the information provided for in paragraph 1(b), it shall be exempt from the obligation to prepare the non-financial statement set out in paragraph 1(b), provided that such report is part of or referred to in the annual report.
Amendment 161 #
Proposal for a directive
Article 2 – point 1 – point a
Article 2 – point 1 – point a
Directive 87/349/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 500 employees during the financial year, and, on their balance sheet dates, exceed either a balance sheet total of EUR 240 million or a net turnover of EUR 480 million, the review shall also include a non-financial statement containingor refer to this or any other report containing non- financial information relating to at least environmental, social and employee matters, respect for human rights, anti- corruption and bribery matters, including the following:
Amendment 162 #
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
Article 36 – paragraph 1 – subparagraph 3
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 240 million or a net turnover of EUR 480 million, the review shall also include a non-financial statement containingor refer to this or any other report containing non- financial information relating to at least environmental, social and employee matters, respect for human rights, anti- corruption and bribery matters, including the following:
Amendment 175 #
Proposal for a directive
Article 2 – point 1 – point b
Article 2 – point 1 – point b
Directive 83/349/EEC
Article 36 – paragraph 4
Article 36 – paragraph 4
4. Where a parent undertaking prepares a comprehensive report corresponding to the same financial year, referring to the whole group of consolidated undertakings, relying on national, EU-based or international frameworks and covering the information provided for in the third subparagraph of paragraph 1, the parent undertaking shall be exempt from the obligation to prepare the non-financial statement set out in the third subparagraph of paragraph 1, provided that such comprehensive report is part of the consolidatedor referred to in the annual report.
Amendment 184 #
Proposal for a directive
Article 2 – point 1 – point b
Article 2 – point 1 – point b
Directive 83/349/EEC
Article 36 – paragraph 4
Article 36 – paragraph 4
4. Where a parent undertaking prepares a comprehensive report corresponding to the same financial year, referring to the whole group of consolidated undertakings, relying on national, EU-based or international frameworks and covering the information provided for in the third subparagraph of paragraph 1, the parent undertaking shall be exempt from the obligation to prepare the non-financial statement set out in the third subparagraph of paragraph 1, provided that such comprehensive report is part of the consolidatedor referred to in the annual report.