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Non-financial Reporting Directive

Briefing 28-01-2021

In line with the European Green Deal, a key element to foster sustainable growth and finance the green transition will be to channel funding in economic activities that contribute to environmental, social and governance-related objectives. Directive 2014/95/EU on the disclosure of non-financial and diversity information (NFRD) has set the EU on a clear course towards greater business transparency and accountability on social and environmental issues. It helps to measure, monitor and manage companies ...

Gender balance on company boards

Kort overzicht 30-09-2020

In 2012, the European Commission proposed a directive to improve gender balance on company boards. It required that the under-represented sex make up 40 % of board members of companies listed on stock exchanges. Although the European Parliament supported the proposal in 2013, the directive has still not been adopted due to reservations from several Member States in the Council. Parliament is expected to hold a debate on the state of play of the proposed directive during its first October plenary ...

The Note sets out areas where digitalisation could bring benefits in the company law area, looking at issues such as online formation of companies, electronic filing of documents, safeguards for information, information sharing by business registries, digital communication between a company and its shareholders including relating to general meetings, a company's email address and URL, electronic company records, and digital signature of contracts and execution of documents.

Understanding innovation

Briefing 03-02-2016

Innovation can be defined as the adoption of new products, processes, marketing or organisational approaches that create a valuable outcome in terms of financial benefit, wellbeing or efficiency, to name a few. Given its impact on smart, inclusive and sustainable growth, innovation is at the heart of European policies and one of the priorities of the Dutch Presidency of the Council of the European Union for the first six months of 2016. The innovation process occurs in an ecosystem in which companies ...

This paper forms part of a series of analytical pieces on various key tax issues, prepared by Policy Department A at the request of the TAXE Special Committee of the European Parliament. The international tax system is at a critical juncture. The G20 and the OECD are leading an important international project for its reform: the Base Erosion and Profit Shifting (BEPS). The project was launched following unprecedented public and political anger at the aggressive tax planning activities of multinational ...

First launched in 2001, the European Commission (EC) is now reviewing its strategy for corporate social responsibility (CSR) to maximise the creation of shared value for society and companies.

Proper functioning of the supervisory body and the quality of its relations with the management are among the essential conditions enabling a business to create value over the long term. The advances proposed in these two areas pertain, in particular, to the membership of the body, the training of its members and the functions of its committees, for which recommendations at the European level may be useful. They also involve the place of stakeholders (gender balance, employee involvement). These ...