abusesaffiliationarrow-downarrow-leftarrow-rightarrow-upattack-typeblueskyburgerchevron-downchevron-leftchevron-rightchevron-upClock iconclosedeletedevelopment-povertydiscriminationdollardownloademailenvironmentexternal-linkfacebookfilterflaggenderglobeglobegroupshealthC4067174-3DD9-4B9E-AD64-284FDAAE6338@1xinformation-outlineinformationinstagraminvestment-trade-globalisationissueslabourlanguagesShapeCombined Shapeline, chart, up, arrow, graphLinkedInlocationmap-pinminusnewsorganisationotheroverviewpluspreviewArtboard 185profilerefreshIconnewssearchsecurityPathStock downStock steadyStock uptagticktooltiptwitteruniversalitywebwhatsappxIcons / Social / YouTube

Diese Seite ist nicht auf Deutsch verfügbar und wird angezeigt auf English

Artikel

15 Jun 2020

Autor:
European Coalition for Corporate Justice (ECCJ)

Reform of EU Non-Financial Reporting Directive should be aligned with future due diligence legislation, brief argues

"Moving forward with the EU Non-Financial Reporting Directive: Enforcement & review", June 2020

On the one hand, companies under the NFRD scope are not reporting properly, but only issuing high level statements without any adequate methodology or reference to any detailed HRDD processes in place. On the other hand, the national competent authorities are not adequately fulfilling their supervisory role, not drafting guidelines and toolkits for companies, not carrying our exhaustive controls and not exploiting all the compliance and enforcement mechanisms at their disposal...

[N]on-financial reporting obligations fall short of changing corporate behaviour and ... a mandatory HRDD legislation at EU level is needed... [T]he Commission’s DG for Financial Stability, Financial Services and Capital Markets Union (DG FISMA) has announced that the reporting dimension of the incoming EU Due Diligence directive (lead by DG JUST) will be incorporated in the NFRD in the upcoming review...

[I]t will be essential to ensure that DG FISMA's proposal is ambitious enough not to undermine the future EU HRDD legislation, but to stimulate and strengthen it. In order to do so, the NFRD reform should rely on the UN Guiding Principles reporting framework as the means by which European companies fulfil their existing legal HRDD duty to report under the NFRD...

Informationen zum Datenschutz

Diese Website verwendet Cookies und andere Web-Speichertechnologien. Sie können Ihre Datenschutzeinstellungen unten festlegen. Die Änderungen werden sofort wirksam.

Weitere Informationen über unsere Nutzung von Webspeicherung finden Sie in unserer Richtlinie zur Datennutzung und Cookies

Strictly necessary storage

ON
OFF

Necessary storage enables core site functionality. This site cannot function without it, so it can only be disabled by changing settings in your browser.

Analytics-Cookie

ON
OFF

When you access our website we use Google Analytics to collect information on your visit. Accepting this cookie will allow us to understand more details about your journey, and improve how we surface information. All analytics information is anonymous and we do not use it to identify you. Google provides a Google Analytics opt-out add on for all popular browsers.

Promotional cookies

ON
OFF

We share news and updates on business and human rights through third party platforms, including social media and search engines. These cookies help us to understand the performance of these promotions.

Ihre Privatsphäre-Einstellungen für diese Website

Diese Website verwendet Cookies und andere Web-Speichertechnologien, um Ihre Erfahrung über die notwendigen Kernfunktionen hinaus zu verbessern.