7 Amendments of Jean-Pierre AUDY related to 2013/0110(COD)
Amendment 20 #
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, and anti-corruption and, bribery, and tax evasion matters. Such a statement should include a description of the policies, results, and the risks related to those matters.
Amendment 43 #
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 – paragraph 1 – introductory part
Article 46 – paragraph 1 – point b – paragraph 1 – introductory part
(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 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, and anti- corruption and, bribery, and tax evasion matters, including:
Amendment 79 #
Proposal for a directive
Article 2 – point 1 – point a
Article 2 – point 1 – point a
Directive 78/660/EEC
Article 36 – paragraph 1 – paragraph 3 – introductory part
Article 36 – paragraph 1 – paragraph 3 – introductory part
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 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, and anti- corruption and, bribery, and tax evasion matters, including the following:
Amendment 104 #
Proposal for a directive
Article 1 – point 1 – point a
Article 1 – point 1 – point a
Directive 78/660/CEE
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 20 million or a netn annual turnover of EUR 40 million, the review shall also include a non-financial statement containing information relating to at least environmental, taxation, social and employee matters, respect for human rights, anti- corruption and bribery matters, including:
Amendment 166 #
Proposal for a directive
Article 2 – point 1 – point a
Article 2 – point 1 – point a
Directive 83/349/CEE
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 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, socialtaxation, social, equality and employee matters, respect for human rights, anti- corruption and bribery matters, including the following:
Amendment 191 #
Proposal for a directive
Article 4 – title
Article 4 – title
Entry into force and consolidation
Amendment 192 #
Proposal for a directive
Article 4 – paragraph 1
Article 4 – paragraph 1
This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. It shall be consolidated with the Directives which it amends within three months of its entry into force.