5 Amendments of Santiago FISAS AYXELÀ related to 2012/2097(INI)
Amendment 2 #
Draft opinion
Paragraph 1
Paragraph 1
1. Notes that owing to the heterogeneity of the concept of CSR, with different companies having developed different standards on accounting, auditing and reporting, levels of CSR are hard to compare; emphasises that compulsory regulationminimum rules following the guiding principles of the UN in the context of CSR would create trust and fairness in business relations and have the benefits of certainomparability, enforceability, universality and stakeholder empowerment;
Amendment 8 #
Draft opinion
Paragraph 2
Paragraph 2
2. Points out that CSR is essential to achieving the objective of policy coherence for development (PCD); welcomes the Commission’s commitment to promote CSR in full consistency with current international guidelines; regrets, however, that the language of CSR is mostly voluntary;
Amendment 18 #
Draft opinion
Paragraph 4
Paragraph 4
4. Stresses that CSR should result in clear commitments with performance indicators, and that provision should be made for objective monitoring and effective accountability mechanisms for dealing with non-compliance;
Amendment 20 #
Draft opinion
Paragraph 5
Paragraph 5
Amendment 27 #
Draft opinion
Paragraph 7
Paragraph 7