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Relatório

3 Set 2020

Committee on Legal Affairs draft report (sustainable corporate governance)

MOTION FOR A EUROPEAN PARLIAMENT RESOLUTION

on Sustainable corporate governance...

The European Parliament, ...

1 Welcomes the Commission’s commitment to reviewing the NFRD [Non-Financial Reporting Directive]...

2 Reiterates its call for an enlargement of the scope of the NRFD to cover all listed and non-listed large undertakings established in the Union territory...; invites the Commission to identify high-risk sectors of economic activity with a significant impact on sustainability matters that could justify the inclusion of small and medium enterprises (SMEs) in those sectors, within the scope of the NFRD; ...

5 [H]ighlights... that the EU framework should ensure that the disclosures are clear, balanced, understandable, comparable among companies within a sector, verifiable and objective; stresses that this framework should include, where relevant, mandatory sector-specific standards...

10 Notes the major role of directors in defining a company’s strategy and overseeing its operations; considers that directors should have a duty to integrate long-term interests and sustainability risks, impacts, opportunities and dependencies in the overall strategy of the company;

11 Calls on the Commission to present a legislative proposal ensuring that members of the administrative, management and supervisory bodies of limited liability companies... have collective responsibility for defining, disclosing and monitoring a corporate sustainability strategy;

12 Considers that the sustainability strategy should identify and address, in line with companies’ due diligence obligations, the significant impacts that the company might have on environmental, climate, social and employee matters, respect for human rights and anti-corruption and bribery matters connected to the company’s business model, operations and supply chains, including outside the European Union...

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