Activities of Josefa ANDRÉS BAREA related to 2013/0110(COD)
Shadow opinions (1)
OPINION on the proposal for a directive of the European Parliament and of the Council amending Council Directives 78/660/EEC and 83/349/EEC as regards disclosure of non-financial and diversity information by certain large companies and groups
Amendments (18)
Amendment 18 #
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, gender and employee-related matters,ment matters, including social dialogue and respect of trade unions' rights, and respect for human rights, anti- corruption and bribery matters. Such statement should include a description of the policies, results, significant incidents which have occurred during the reporting period and the risks related to those matters.
Amendment 30 #
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 exceed either a balance sheet total of EUR 20 million or a net turnover of EUR 40 million.
Amendment 31 #
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 gender and other aspects such as age, gender, geographical diversity, disability, educational and professional background 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 39 #
Proposal for a directive
Article 1 – point 1 – point a
Article 1 – point 1 – point a
(b) 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 regarding companies’ activity impact on society relating to at least environmental, social, gender and employee matters,ment matters, including social dialogue and respect of trade unions' rights, and respect for human rights, anti- corruption and bribery matters, including:
Amendment 45 #
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 – point ii a (new)
Article 46 – paragraph 1 – point b –paragraph 1 – point ii a (new)
(iia) the significant incidents that occurred during the reporting period in relation to these matters;
Amendment 47 #
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 – point iii
Article 46 – paragraph 1 – point b – paragraph 1 – point iii
(iii) the risks for company and society related to these matters and how the company manages those risks.
Amendment 51 #
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 2
Article 46 – paragraph 1 – point b – paragraph 2
Where a company does not pursue policies in relation to one or more of these matters, it shall provide an explanation for not doing so. The explanation shall contain a risk assessment of the decision not to pursue such policies. Impacts of companies’ activity on society shall include the impacts generated by the activities of the reporting company as well as by other companies’ activities that are linked to the reporting company by business relationships, such as joint venture initiatives and the supply and subcontracting chains.
Amendment 54 #
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 3
Article 46 – paragraph 1 – point b – paragraph 3
In providing such information the company mayshall rely on the guidelines for the application of the measures of this Directive relating to the non-financial statement, as from one year after their adoption. Before that time, the company shall rely as minimum on the Guiding Principles on Business and Human Rights implementing the United Nations ‘Protect, Respect and Remedy’ Framework and the Organisation for Economic Co-operation and Development(OECD) Guidelines for Multinational Enterprises. The company may also rely on national, EU-based or international frameworks and, if so, shall specify which frameworks it has relied upon.
Amendment 55 #
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 c
Article 46 – paragraph 1 – point c
(c) To the extent necessary for an understanding of the company’s development, performance or position and impact on society and for the transparency and comparability of the review, the analysis shall include both financial and non-financial key performance indicators (KPIs) relevant to the particular business. The analysis shall include the KPIs defined in the guidelines developed by the European Commission, as from one year after their adoption.
Amendment 66 #
Proposal for a directive
Article 1 – point 2 – point a
Article 1 – point 2 – point a
Directive 78/660/EEC
Article 46a – paragraph 1 – point g
Article 46a – paragraph 1 – point g
‘(g) a description of the company'’s diversity policy for its administrative, management and supervisory bodies with regard to gender and other aspects such as age, gender, geographical diversity, disability, educational and professional background, 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 70 #
Proposal for a directive
Article 1 – point 3
Article 1 – point 3
Directive 78/660/EEC
Article 53a – paragraph 1 a (new)
Article 53a – paragraph 1 a (new)
Member States shall ensure that effective and adequate mechanisms are in place in order to ensure correct disclosure of non- financial information by companies, in accordance with the provisions of this Directive. Member States shall ensure that effective national procedures are in place to enforce compliance with the obligations of this Directive and that these procedures are available for all persons and legal entities having a legitimate interest in ensuring that the provisions of this Directive are respected.
Amendment 75 #
Proposal for a directive
Article 2 – point 1 – point a
Article 2 – point 1 – point a
Directive 83/394/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 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 company’s activity on society, relating to at least environmental, social, gender and employeement matters, including social dialogue and respect of trade unions' rights, and respect for human rights, anti- corruption and bribery matters, including the following:
Amendment 80 #
Proposal for a directive
Article 2 – point 1 – point a
Article 2 – point 1 – point a
Directive 83/394/CEE
Article 36 – paragraph 1 – paragraph 3 – point ii a (new)
Article 36 – paragraph 1 – paragraph 3 – point ii a (new)
(iia) any significant incidents that occurred during the reporting period in relation to these matters;
Amendment 82 #
Proposal for a directive
Article 2 – point 1 – point a
Article 2 – point 1 – point a
Directive 83/394/EEC
Article 36 – paragraph 1 – paragraph 3 – point iii
Article 36 – paragraph 1 – paragraph 3 – point iii
(iii) the risks for the company and for society related to these matters and how the company manages those risks.
Amendment 85 #
Proposal for a directive
Article 2 – point 1 – point a
Article 2 – point 1 – point a
Directive 83/394/EEC
Article 36 – paragraph 1 – paragraph 4
Article 36 – paragraph 1 – paragraph 4
Where the undertakings included in the consolidation taken as a whole does not pursue policies in relation to one or more of these matters, the company shall provide an explanation for not doing soit shall provide an explanation for not doing so. The explanation shall contain a risk assessment of the decision not to pursue such policies. Impacts of companies’ activity on society shall include the impacts generated by the activities of the company included in the consolidation, as well as those caused by the activities of other companies linked to the reporting company by business relationships, such as joint venture initiatives and the supply and subcontracting chains.
Amendment 87 #
Proposal for a directive
Article 2 – point 1 – point a
Article 2 – point 1 – point a
Directive 83/394/EEC
Article 36 – paragraph 1 – paragraph 5
Article 36 – paragraph 1 – paragraph 5
In providing such information the consolidated annual report may relympany shall rely on the guidelines for the application of the measures of this Directive relating to the non-financial statement, as from one year after their adoption. Before that time, the consolidated annual report shall rely as minimum on the Guiding Principles on Business and Human Rights implementing the United Nations ‘Protect, Respect and Remedy’ Framework and the Organisation for Economic Co-operation and Development (OECD) Guidelines for Multinational Enterprises. The consolidated annual report may additionally rely also on national, EU- based or international frameworks and, if so, shall specify which frameworks it has relied upon.
Amendment 90 #
Proposal for a directive
Article 2 – point 1 – point a
Article 2 – point 1 – point a
Directive 83/349/EEC
Article 36 – paragraph 1 – paragraph 6
Article 36 – paragraph 1 – paragraph 6
To the extent necessary for an understanding of suchcompanies’ development, performance or position and impact on society and for the transparency and comparability of the review, the analysis shall include both financial and non- financial key performance indicators (KPIs) relevant to the particular business. The analysis shall include the KPIs defined in the guidelines developed by the European Commission, as from one year after their adoption.
Amendment 94 #
Proposal for a directive
Article 2 – point 1 – point b
Article 2 – point 1 – point b
Directive 83/394/EEC
Article 36 – paragraph 5 a (new)
Article 36 – paragraph 5 a (new)
5a. Member States shall ensure that effective and adequate mechanisms are in place in order to ensure correct disclosure of non-financial information by companies, in accordance with the provisions of this Directive. Member States shall ensure that effective national procedures are in place to enforce compliance with the obligations of this Directive and that these procedures are available for all persons and legal entities having a legitimate interest in ensuring that the provisions of this Directive are respected.