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2009 - 2014 EUROPEAN PARLIAMENT Plenary sitting A7-0006/2014 08.01.2014 ***I REPORT 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 (COM(2013)0207 – C7-0103/2013 – 2013/0110(COD)) Committee on Legal Affairs Rapporteur: Raffaele Baldassarre RR\521714EN.doc PE521.714v03-00 EN United in diversity EN PR_COD_1amCom Symbols for procedures * Consultation procedure *** Consent procedure ***I Ordinary legislative procedure (first reading) ***II Ordinary legislative procedure (second reading) ***III Ordinary legislative procedure (third reading) (The type of procedure depends on the legal basis proposed by the draft act.) Amendments to a draft act Amendments by Parliament set out in two columns Deletions are indicated in bold italics in the left-hand column. Replacements are indicated in bold italics in both columns. New text is indicated in bold italics in the right-hand column. The first and second lines of the header of each amendment identify the relevant part of the draft act under consideration. If an amendment pertains to an existing act that the draft act is seeking to amend, the amendment heading includes a third line identifying the existing act and a fourth line identifying the provision in that act that Parliament wishes to amend. Amendments by Parliament in the form of a consolidated text New text is highlighted in bold italics. Deletions are indicated using either the ▌symbol or strikeout. Replacements are indicated by highlighting the new text in bold italics and by deleting or striking out the text that has been replaced. By way of exception, purely technical changes made by the drafting departments in preparing the final text are not highlighted. PE521.714v03-00 2/187 RR\521714EN.doc EN CONTENTS Page DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION ................................. 5 EXPLANATORY STATEMENT ............................................................................................ 40 OPINION OF THE COMMITTEE ON FOREIGN AFFAIRS ............................................... 44 OPINION OF THE COMMITTEE ON DEVELOPMENT .................................................... 55 OPINION OF THE COMMITTEE ON ECONOMIC AND MONETARY AFFAIRS .......... 82 OPINION OF THE COMMITTEE ON EMPLOYMENT AND SOCIAL AFFAIRS .......... 120 OPINION OF THE COMMITTEE ON INDUSTRY, RESEARCH AND ENERGY .......... 136 OPINION OF THE COMMITTEE ON THE INTERNAL MARKET AND CONSUMER PROTECTION ....................................................................................................................... 148 OPINION OF THE COMMITTEE ON WOMEN'S RIGHTS AND GENDER EQUALITY ................................................................................................................................................ 170 PROCEDURE ........................................................................................................................ 187 RR\521714EN.doc 3/187 PE521.714v03-00 EN PE521.714v03-00 4/187 RR\521714EN.doc EN DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION 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 (COM(2013)0207 – C7-0103/2013 – 2013/0110(COD)) (Ordinary legislative procedure: first reading) The European Parliament, – having regard to the Commission proposal to Parliament and the Council (COM(2013)0207), – having regard to Article 294(2) and Article 50(1) of the Treaty on the Functioning of the European Union, pursuant to which the Commission submitted the proposal to Parliament (C7-0103/2013), – having regard to Article 294(3) of the Treaty on the Functioning of the European Union, – having regard to the reasoned opinion submitted, within the framework of Protocol No 2 on the application of the principles of subsidiarity and proportionality, by the Estonian Parliament, asserting that the draft legislative act does not comply with the principle of subsidiarity, – having regard to the opinion of the European Economic and Social Committee of 11 July 20131, – having regard to Rule 55 of its Rules of Procedure, – having regard to the report of the Committee on Legal Affairs and the opinions of the Committee on Foreign Affairs, the Committee on Development, the Committee on Economic and Monetary Affairs, the Committee on Employment and Social Affairs, the Committee on Industry, Research and Energy, the Committee on the Internal Market and Consumer Protection and the Committee on Women's Rights and Gender Equality (A7- 0006/2014), 1. Adopts its position at first reading hereinafter set out; 2. Calls on the Commission to refer the matter to Parliament again if it intends to amend its proposal substantially or replace it with another text; 3. Instructs its President to forward its position to the Council, the Commission and the national parliaments. 1 OJ C 327, 12.11.2013, p. 47. RR\521714EN.doc 5/187 PE521.714v03-00 EN Amendment 1 Proposal for a directive Title Text proposed by the Commission Amendment Proposal for a Proposal for a DIRECTIVE OF THE EUROPEAN DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL PARLIAMENT AND OF THE COUNCIL amending Council Directives 78/660/EEC amending Directive 2013/34/EU as regards and 83/349/EEC as regards disclosure of disclosure of non-financial, specific non-financial and diversity information by financial and diversity information by certain large companies and groups certain large undertakings and groups (Text with EEA relevance) (Text with EEA relevance) Amendment 2 Proposal for a directive Recital 1 Text proposed by the Commission Amendment (1) In its Communication to the European (1) In its Communication to the European Parliament, the Council, the Economic and Parliament, the Council, the European Social Committee and the Committee of Economic and Social Committee and the the Regions entitled 'Single Market Act Committee of the Regions entitled 'Single Twelve levers to boost growth and Market Act Twelve levers to boost growth strengthen confidence "Working together and strengthen confidence "Working to create new growth"'9, adopted on 13 together to create new growth"'9, adopted April 2011, the Commission identifies the on 13 April 2011, the Commission need to improve the transparency of the identifies the need to raise to a similarly social and environmental information high level the transparency of the social provided by companies in all sectors, in and environmental information provided order to ensure a level playing field. by undertakings in all sectors across all Member States, in order to ensure a level playing field. __________________ __________________ 9 COM(2011) 206 final, 13 April 2011. 9 COM(2011)0206. Amendment 3 Proposal for a directive Recital 2 PE521.714v03-00 6/187 RR\521714EN.doc EN Text proposed by the Commission Amendment (2) The necessity to improve company (2) The need to improve undertakings' disclosure of social and environmental disclosure of social and environmental information, by presenting a legislative information, by presenting a legislative proposal in this field, was reiterated in the proposal in this field, was reiterated in the Communication from the Commission to Communication from the Commission to the European Parliament, the Council, the the European Parliament, the Council, the Economic and Social Committee and the European Economic and Social Committee of the Regions entitled ‘A Committee and the Committee of the renewed EU strategy 2011-14 for Regions entitled ‘A renewed EU strategy Corporate Social Responsibility’10 adopted 2011-14 for Corporate Social on 25 October 2011. Responsibility’10, adopted on 25 October 2011. __________________ __________________ 10 COM(2011) 681 final of 25 October 10 COM(2011)0681. 2011. Amendment 4 Proposal for a directive Recital 3 Text proposed by the Commission Amendment (3) The European Parliament has, in its (3) The European Parliament, in its resolutions of 6 February 2013 on, resolutions of 6 February 2013 on, respectively, ‘Corporate Social respectively, ‘Corporate social Responsibility: accountable, transparent responsibility: accountable, transparent and and responsible business behaviour and responsible business behaviour and sustainable growth’11 and ‘Corporate sustainable growth’11 and ‘Corporate social Social Responsibility: promoting society's responsibility: promoting society's interests interests and a tour to sustainable and and a route to sustainable and inclusive inclusive recovery’12 , acknowledged the recovery’12, acknowledged the importance importance of businesses divulging of businesses divulging information on information on sustainability such as social sustainability such as social and and environmental factors, with a view to environmental factors, with a view to identifying sustainability risks and identifying sustainability risks and increasing investor and consumer trust, increasing investor and consumer trust. and called the Commission to bring Indeed, sustainability reporting is vital for forward a proposal on non-financial managing change towards a sustainable disclosure by companies. global economy by combining long-term profitability with social justice and environmental protection. In this context, sustainability reporting helps measuring, monitoring and managing undertakings' RR\521714EN.doc
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