5 Amendments of Michael CASHMAN related to 2013/0110(COD)
Amendment 33 #
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, anti- discrimination measures, 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 44 #
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, geographical diversity, educational and professional backgroundArticle 21 of the Charter of Fundamental Rights and Article 19 of the TFEU should only apply to large listed companies. 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 47 #
Proposal for a directive
Article 1 – paragraph 1 – point a
Article 1 – paragraph 1 – point a
Directive 78/660/EEC
Article 46 – paragraph 1 – point b – subparagraph 1
Article 46 – paragraph 1 – point b – subparagraph 1
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, anti-discrimination measures, respect for human rights, anti- corruption and bribery matters, including:
Amendment 52 #
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 – point 1(g)
Article 46a – point 1(g)
(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 backgroundArticle 21 of the Charter of Fundamental Rights and Article 19 of the TFEU, 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 56 #
Proposal for a directive
Article 2 – paragraph 1 – point a
Article 2 – paragraph 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 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, anti-discrimination measures, respect for human rights, anti- corruption and bribery matters, including the following: