27 Amendments of Jutta STEINRUCK related to 2013/0110(COD)
Amendment 25 #
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,, gender, integration, and employment matters, including social dialogue, the right to organise, compliance with the rules of collective agreements, and respect for trade union rights, as well as respect for human rights, and anti-corruption and bribery matters. Such a statement should include a description of the policies, results, significant incidents that occurred during the reporting period, and the risks related to those matters.
Amendment 26 #
Proposal for a directive
Recital 7
Recital 7
(7) In providing thissuch information, companies may rely on national frameworks, EU-based frameworks such as the Eco-Management and Audit Scheme (EMAS), and international frameworks such as the United Nations (UN) Global Compact, the Guiding Principles on Business and Human Rights implementing the UN “Protect, Respect and Remedy” Framework, the Organisation for Economic Co-operation and Development (OECD) Guidelines for Multinational Enterprises, the International Organisation for Standardisation (ISO) 26000, and on the International Labour Organization (ILO) Tripartite Declaration of principles concerning multinational enterprises and social policy, and the Global Reporting Initiative. (The OECD guidelines are couched within a broader framework than the other guidelines. If the sources mentioned are all deemed to be acceptable reference points, the CSR policies of different companies will be impossible to compare.)
Amendment 31 #
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. 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 2500, and which exceed either a balance sheet total of EUR 20 million or a net turnover of EUR 40 million.
Amendment 36 #
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 a – subparagraph 1
Article 46 – paragraph 1 – point a – subparagraph 1
The annual report shall include a fair review of the development and performance of the company’s business and of its position, together with a description of the principal risks and uncertainties that it faces. business, with reference both to the company concerned and to the entire supply chain, and of the company’s position, together with a description of the principal risks and uncertainties that it faces. Risks in this context include financial uncertainties as well as disregard for social and environmental standards.
Amendment 37 #
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 a – subparagraph 2
Article 46 – paragraph 1 – point a – subparagraph 2
The review shall be a balanced and comprehensive analysis of the development and performance of the company’s business and of its position, consistent with the size and complexity of the business. Works councils and supervisory boards shall be involved in drafting the material published. Company reporting shall be independently verified. Disregard for disclosure requirements shall be penalised by Member States.
Amendment 39 #
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 1 – introductory part
Article 46 – paragraph 1 – point b – subparagraph 1 – introductory part
For companies whose average number of employees during the financial year exceeds 2500 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 on the impact of company business on society relating to at least environmental, social, gender, and employee matters,ment matters, including social dialogue, the right to organise, compliance with the rules of collective agreements, and respect for trade union rights, as well as respect for human rights, and anti- corruption and bribery matters, including:
Amendment 41 #
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 1 – subpoint iii
Article 46 – paragraph 1 – point b – subparagraph 1 – subpoint iii
the risks for the company and society which are related to these matters and how the company manages those risks; in this context, risks for the company include financial uncertainties, as well as disregard for social and environmental standards.
Amendment 43 #
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
Amendment 45 #
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 3
Article 46 – paragraph 1 – point b – subparagraph 3
In providing such information the company mayshall rely on national, EU-based or international frameworks and, if so, shall specify which frameworks it has relied uponthe Organisation for Economic Co-operation and Development (OECD) Guidelines for Multinational Enterprises and Global Reporting Initiative (GRI) indicators.
Amendment 48 #
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 3a (new)
Article 46 – paragraph 1 – point b – subparagraph 3a (new)
In this connection, relevant employment information shall include at least the following indicators:
Amendment 49 #
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 3 – subpoint i (new)
Article 46 – paragraph 1 – point b – subparagraph 3 – subpoint i (new)
the number of persons employed under service contracts;
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 – subparagraph 3 – subpoint i a (new)
Article 46 – paragraph 1 – point b – subparagraph 3 – subpoint i a (new)
employee turnover;
Amendment 51 #
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 3 – subpoint i b (new)
Article 46 – paragraph 1 – point b – subparagraph 3 – subpoint i b (new)
Amendment 52 #
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 3 – subpoint i c (new)
Article 46 – paragraph 1 – point b – subparagraph 3 – subpoint i c (new)
the degree of trade union organisation, including the percentage of workers covered by collective agreements;
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 – subparagraph 3 – subpoint i d (new)
Article 46 – paragraph 1 – point b – subparagraph 3 – subpoint i d (new)
basic pay for men in proportion to basic pay for women.
Amendment 60 #
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 1
Article 36 – paragraph 1 – subparagraph 1
The consolidated annual report shall include a fair review of the development and performance of the business and of the position of the undertakings included in the consolidation taken as a whole, and of their suppliers, together with a description of the principal risks and uncertainties that they face. In this context, risks include financial uncertainties, as well as disregard for social and environmental standards.
Amendment 61 #
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 2
Article 36 – paragraph 1 – subparagraph 2
The review shall analyse in a balanced manner the development and performance of the business and the position of the undertakings included in the consolidation taken as a whole, consistent with the size and complexity of the business. Works councils and supervisory boards shall be involved in drafting the material published. Undertakings' reporting shall be independently verified. Disregard for disclosure requirements shall be penalised by Member States.
Amendment 63 #
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 – introductory part
Article 36 – paragraph 1 – subparagraph 3 – introductory part
For parent undertakings of undertakings to be consolidated that together exceed an average number of 2500 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 regarding the impact of the undertakings’ activity on society and relating to at least environmental, social, gender and employee matters,ment matters including the existence of social dialogue, freedom of association, observance of collective wage agreements and respect for trade union rights, as well as respect for human rights, and anti- corruption and bribery matters, including the following:
Amendment 66 #
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
the risks for the company and society which are related to these matters and how the company manages those risks; in this context, risks for the company include financial uncertainties, as well as disregard for social and environmental standards.
Amendment 68 #
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
Amendment 70 #
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 5
Article 36 – paragraph 1 – subparagraph 5
In providing such information the consolidated annual report may rely on national, EU-based or international frameworks and if so, shall specify which frameworks it has relied uponmpany shall rely on the Organisation for Economic Co-operation and Development (OECD) Guidelines for Multinational Enterprises and Global Reporting Initiative (GRI) indicators.
Amendment 73 #
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 a (new)
Article 36 – paragraph 1 – subparagraph 4 a (new)
In this connection, relevant employment information shall include at least the following indicators:
Amendment 74 #
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 – subpoint i (new)
Article 36 – paragraph 1 – subparagraph 4 – subpoint i (new)
the number of persons employed under service contracts;
Amendment 75 #
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 – subpoint i a (new)
Article 36 – paragraph 1 – subparagraph 4 – subpoint i a (new)
employee turnover;
Amendment 76 #
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 – subpoint i b (new)
Article 36 – paragraph 1 – subparagraph 4 – subpoint i b (new)
fringe benefits in connection with full- time, part-time and temporary employment;
Amendment 77 #
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 – subpoint i c (new)
Article 36 – paragraph 1 – subparagraph 4 – subpoint i c (new)
the degree of trade union organisation, including the percentage of workers covered by collective agreements;
Amendment 78 #
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 – subpoint i d (new)
Article 36 – paragraph 1 – subparagraph 4 – subpoint i d (new)
basic pay for men in proportion to basic pay for women.