A nagyvállalati szociális jelentéstételi kötelezettség új szabályai az Európai Unióban
The necessity to improve undertakings’ disclosure of social and environmental information is a part of the EU-strategy to promote CSR (corporate social responsibility). Non-financial reporting can induce corporate-self-reflection and boost legal compliance. Furthermore, disclosure can identify risks...
Elmentve itt :
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| Dokumentumtípus: | Cikk |
| Megjelent: |
Szegedi Tudományegyetem Állam- és Jogtudományi Kar
Szeged
2016
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| Sorozat: | Acta Universitatis Szegediensis : acta juridica et politica
79 |
| Kulcsszavak: | Szociális jog |
| Tárgyszavak: | |
| Online Access: | http://acta.bibl.u-szeged.hu/53922 |
| Tartalmi kivonat: | The necessity to improve undertakings’ disclosure of social and environmental information is a part of the EU-strategy to promote CSR (corporate social responsibility). Non-financial reporting can induce corporate-self-reflection and boost legal compliance. Furthermore, disclosure can identify risks and might increase investor and consumer trust. The new directive (Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups) provides the EU with the first concrete legislation on non-financial information reporting. New measures will require certain big EU companies to draw up, on a yearly basis, a statement relating to environmental, social and employee-related matters, respect for human rights, anticorruption and bribery matters. The statement will have to include a description of the policies, outcomes and the risks related to those matters. Where a company does not pursue policies in relation to these matters, it will have to explain why this is the case. The new measures are aimed at strengthening the company's transparency and accountability, while limiting any undue administrative burden, and ensuring a level playing field across the EU. Mandatory social reporting is an innovative regulatory method which can contribute to improved compliance with labour laws and can foster responsible, decent employment practices. |
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| Terjedelem/Fizikai jellemzők: | 391-400 |
| ISBN: | 978-963-306-479-5 |
| ISSN: | 0324-6523 |