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The highlight of the November I 2022 plenary session was the debate on the conclusions of the European Council meeting of 20 21 October 2022, during which European Union leaders discussed the latest developments in Russia's military campaign against Ukraine, Europe's energy crisis, and external relations – with China in particular. Members also debated Commission statements on the outcome of the modernisation of the Energy Charter, the EU response to the increasing crack-down on protests in Iran, ...

In April 2021, the European Commission proposed a directive on corporate sustainability reporting. The directive would establish new rules on sustainability reporting in the European Union, based on amending and enlarging the scope of reporting and increasing standardisation under the current Non-financial Reporting Directive. A provisional political agreement reached between the Parliament and Council is scheduled for a vote at first reading during the November I plenary session.

The impact assessment (IA) accompanying the proposal on corporate sustainability due diligence received two negative opinions from the Commission's Regulatory Scrutiny Board. Additional evidence was provided in a follow-up document to the Board's second opinion, explaining how the IA's preferred options were revised in the proposal, but no change was made to the IA itself. The IA cannot therefore be read without this follow-up document. It also makes the analysis quite difficult to follow, as evidence ...

On 23 February 2022, the European Commission (EC) published its proposal for a corporate sustainability due diligence directive. This In-depth Analysis for the European Parliament Sub-Committee on Human Rights (DROI) initially presents the EC proposal and its main features, contextualising these against broader European and international developments in business and human rights regulations. It then undertakes an in-depth comparative analysis of the EC’s 2022 draft Directive against (i) the position ...

Social Economy in Spain

Briefing 08-02-2022

The concept of the "social economy" has gained attention and momentum in recent years although the degree of recognition varies largely from one Member State to another.Spain is an example where the social economy benefits from wide recognition. It is the first European country to enact a law on the social economy concept in 2011. In view of the EMPL delegation visit to Madrid, this briefing elaborates first on the concept applied in the SEAP - presented by the Commission on 9 December 2021 - and ...

This Briefing forms part of an EPRS series which offers a synthesis of the pre-legislative state-of-play and advance consultation on a range of key European Commission priorities during the latter's five-year term in office. It seeks to summarise the state of affairs in the relevant policy field, examine how existing policy is working on the ground, and identify best practice and ideas for the future on the part of governmental organisations at all levels of European system of multilevel governance ...

The original full study is a structured analysis of the current scientific evidence on the effects of sustainability reporting including non-financial performance indicators, stand-alone sustainability reporting as well as integrated reporting. It discusses the benefits and challenges particularly related to internal decision-making, external transparency as well as financial and non-financial/environmental, social and governance effects. Further, it offers policy recommendations in view of the ...

Structured analysis of the current scientific evidence on the effects of sustainability reporting including non-financial performance indicators, stand-alone sustainability reporting as well as integrated reporting. It discusses the benefits and challenges particularly related to internal decision-making, external transparency as well as financial and non-financial/environmental, social and governance effects. Further, it offers policy recommendations in view of the European Commission’s proposal ...

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 ...

Building on both European Union (EU) law and chosen Member States’ legislation, this study, commissioned by the European Parliament’s Policy Department for Citizens’ Rights and Constitutional Affairs at the request of the JURI Committee aims at understanding to what extent Member States are supporting the development and the implementation of CSR strategies in the business community, with particular focus on due diligence requirements. It also attempts at providing some recommendations aimed at ...