21 Amendments of Sari ESSAYAH related to 2013/0110(COD)
Amendment 50 #
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
Article 46 – paragraph 1 – point b
For listed 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 or a reference to a non-financial statement containing information relating to mat least environmental, social and employeeters which are material for understanding the company's development, performance or position, including at least environmental and employee matters and on a voluntary basis, also for instance social matters, respect for human rights, anti- corruption and bribery matters, including::
Amendment 53 #
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 – subpoint iii
Article 46 – paragraph 1 – point b – subpoint iii
Amendment 60 #
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 2
Article 46 – paragraph 1 – point b – subparagraph 2
Where a company does not pursue policies in relation toreport on one or more of these matters, it shall provide an explanation for not doing so.
Amendment 68 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Directive 78/660/EEC
Article 46 – paragraph 1 – point b– subparagraph 4
Article 46 – paragraph 1 – point b– subparagraph 4
Where a company prepares a comprehensivseparate 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 separate report (a) is part of the annual report.or referred to in the annual report.' or (b) is publicly available on the undertaking's website after the annual report has been published
Amendment 69 #
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 – paragraph 1 – point g
Article 46a – paragraph 1 – point g
Amendment 80 #
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 listed 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 or a reference to a non- financial statement containing information relating to mat least environmental, social and employeeters which are material for understanding the company's development, performance or position, including at least environmental and employee matters and on a voluntary basis, also for instance social matters, respect for human rights, anti- corruption and bribery matters, including the following:
Amendment 82 #
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 – subpoint iii
Article 36 – paragraph 1 – subparagraph 3 – subpoint iii
Amendment 86 #
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 toreport on one or more of these matters, the company shall provide an explanation for not doing so.
Amendment 88 #
Proposal for a directive
Article 2 – point 1 – point b – introductory part
Article 2 – point 1 – point b – introductory part
Directive 83/349/EEC
Article 36 – paragraph 1 – point b – introductory part
Article 36 – paragraph 1 – point b – introductory part
(b) The following paragraphs 4,5 and 56 are added:
Amendment 90 #
Proposal for a directive
Article 2 – point 1 – point b
Article 2 – point 1 – point b
Directive 83/349/EEC
Article 36 – paragraph 1 – point b – subparagraph 4
Article 36 – paragraph 1 – point b – subparagraph 4
Where a parent undertaking prepares a comprehensivseparate 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 ofseparate report is (a) is part of or referred to in the consolidated annual report.' or (b) is publicly available on the undertaking's website after the consolidated annual report. has been published
Amendment 92 #
Proposal for a directive
Article 2 – point 1 – point b
Article 2 – point 1 – point b
Directive 83/349/EEC
Article 36 – paragraph 1 – point b – point 5 a (new)
Article 36 – paragraph 1 – point b – point 5 a (new)
In accordance Directive 2013/34/EU article 19 paragraph 4 the Member States may exempt small and medium-sized undertakings from the obligation to include non- financial information in their management report.
Amendment 100 #
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 listed 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 or a reference to a non-financial statement containing information relating to mat least environmental, social and employeeters which are material for understanding the company's development, performance or position, including at least environmental and employee matters and on a voluntary basis, also for instance social matters, respect for human rights, anti- corruption and bribery matters, including:
Amendment 109 #
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 – subpoint iii
Article 46 – paragraph 1 – point b – subparagraph 1 – subpoint iii
Amendment 117 #
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 toreport on one or more of these matters, it shall provide an explanation for not doing so.
Amendment 130 #
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 comprehensivseparate 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 separate report (a) is part of the annual reportor referred to in the annual report, or (b) is publicly available on the undertaking's website after the annual report has been published.
Amendment 133 #
Proposal for a directive
Article – point 2 – point a
Article – point 2 – point a
Directive 78/660/EEC
Article 46a – paragraph 1 – point g
Article 46a – paragraph 1 – point g
Amendment 161 #
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 listed 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 or a reference to a non- financial statement containing information relating to mat least environmental, social and employeeters which are material for understanding the company's development, performance or position, including at least environmental and employee matters and on a voluntary basis, also for instance social matters, respect for human rights, anti- corruption and bribery matters, including the following:
Amendment 169 #
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 – subpoint iii
Article 36 – paragraph 1 – subparagraph 3 – subpoint iii
Amendment 177 #
Proposal for a directive
Article 2 – point 1 – point a
Article 2 – point 1 – point a
Where the undertakings included in the consolidation taken as a whole do not pursue policies in relation toreport on one or more of these matters, the company shall provide an explanation for not doing so.
Amendment 185 #
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 comprehensivseparate 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 reportseparate report is (a) is part of or referred to in the consolidated annual report, or (b) is part ofublicly available on the undertaking's website after the consolidated annual report has been published.
Amendment 186 #
Proposal for a directive
Article 2 – point 1 – point b
Article 2 – point 1 – point b
Directive 83/349/EEC
Article 36 – paragraph 5 a (new)
Article 36 – paragraph 5 a (new)
5a. In accordance with Article 19(4) of Directive 2013/34/EU, the Member States may exempt small and medium-sized undertakings from the obligation to include non- financial information in their management report.