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Titre : EU legislation on non-financial reporting by companies : Position Paper of the European Coalition for Corporate Justice Type de document : document électronique Auteurs : ECCJ, Auteur Editeur : ECCJ Année de publication : 30 May 2012 Importance : 5 p Langues : Anglais (eng) Tags : Entreprises Comptabilité des entreprises Union européenne Justice des entreprises Résumé : The lack of information on corporate operations is a major factor inhibiting corporate accountability and responsible
behaviour. If the right information is not collected, analysed and duly disclosed, it is difficult for affected people, the
general public, consumers, investors, or even the very management of these companies, to understand the scope
and impact of their corporate operations on society.
Despite the proliferation of CSR reports, they tend to be difficult to understand and are highly inconsistent.
Furthermore, such reports often provide extensive unnecessary information whilst failing to include the vital
information needed to assess a company’s social, environmental and human rights impacts. The existing
framework results in a situation where companies either do not report at all, or invest a lot of energy in producing
complex reports that are of little value both to themselves and their stakeholders. By offering clear guidance, EU
legislation can therefore improve the quality of reporting, as well as bring about significant cost savings, both for
companies currently reporting, and for those who would, or should, start reporting.
Disclosure of the right information is also vital to ensure that affected people and communities are able to assert
their rights; it enables stakeholders and the public to fulfil their role as watchdog on companies’ environmental and
human rights performance, and provides tools for companies to carry out human rights due diligence.
The ECCJ believes the reform of the existing EU Accounting Directives should provide a simple, straightforward,
harmonised and enforceable framework of mandatory "non-financial" reporting.En ligne : http://www.corporatejustice.org/IMG/pdf/position_paper_final-2.pdf EU legislation on non-financial reporting by companies : Position Paper of the European Coalition for Corporate Justice [document électronique] / ECCJ, Auteur . - [S.l.] : ECCJ, 30 May 2012 . - 5 p.
Langues : Anglais (eng)
Tags : Entreprises Comptabilité des entreprises Union européenne Justice des entreprises Résumé : The lack of information on corporate operations is a major factor inhibiting corporate accountability and responsible
behaviour. If the right information is not collected, analysed and duly disclosed, it is difficult for affected people, the
general public, consumers, investors, or even the very management of these companies, to understand the scope
and impact of their corporate operations on society.
Despite the proliferation of CSR reports, they tend to be difficult to understand and are highly inconsistent.
Furthermore, such reports often provide extensive unnecessary information whilst failing to include the vital
information needed to assess a company’s social, environmental and human rights impacts. The existing
framework results in a situation where companies either do not report at all, or invest a lot of energy in producing
complex reports that are of little value both to themselves and their stakeholders. By offering clear guidance, EU
legislation can therefore improve the quality of reporting, as well as bring about significant cost savings, both for
companies currently reporting, and for those who would, or should, start reporting.
Disclosure of the right information is also vital to ensure that affected people and communities are able to assert
their rights; it enables stakeholders and the public to fulfil their role as watchdog on companies’ environmental and
human rights performance, and provides tools for companies to carry out human rights due diligence.
The ECCJ believes the reform of the existing EU Accounting Directives should provide a simple, straightforward,
harmonised and enforceable framework of mandatory "non-financial" reporting.En ligne : http://www.corporatejustice.org/IMG/pdf/position_paper_final-2.pdf Documents numériques
EU legislation on non-financial reporting by companiesAdobe Acrobat PDF
Titre : Human rights due diligence : the role of states Type de document : texte imprimé Auteurs : Olivier De Schutter, Auteur ; Anita Ramasastry, Auteur ; Mark B. Taylor ; Robert C. Thompson Editeur : ECCJ Année de publication : December 2012 Importance : 89 p Langues : Anglais (eng) Tags : Droits de l'homme Entreprises Résumé : The Report builds off of a set of global Consultations with legal practitioners, academics and experts from around the world and examines how States are using their regulatory authority to mandate due diligence for human rights or areas akin to human rights, such as environmental protection and workplace health and safety. The Report seeks to establish the extent to which the legal systems of States already make use of due diligence to ensure that businesses respect established standards and to describe for policymakers a range of regulatory options they might use to take the next steps in ensuring businesses respect human rights. En ligne : http://accountabilityroundtable.org/analysis/hrdd/ Human rights due diligence : the role of states [texte imprimé] / Olivier De Schutter, Auteur ; Anita Ramasastry, Auteur ; Mark B. Taylor ; Robert C. Thompson . - [S.l.] : ECCJ, December 2012 . - 89 p.
Langues : Anglais (eng)
Tags : Droits de l'homme Entreprises Résumé : The Report builds off of a set of global Consultations with legal practitioners, academics and experts from around the world and examines how States are using their regulatory authority to mandate due diligence for human rights or areas akin to human rights, such as environmental protection and workplace health and safety. The Report seeks to establish the extent to which the legal systems of States already make use of due diligence to ensure that businesses respect established standards and to describe for policymakers a range of regulatory options they might use to take the next steps in ensuring businesses respect human rights. En ligne : http://accountabilityroundtable.org/analysis/hrdd/ Documents numériques
Human-Rights-Due-Diligence-The-Role-of-States.pdfAdobe Acrobat PDF
Titre : Principes & Pathways : legal opprtunities to improve europe's corporate accountability framework Type de document : texte imprimé Auteurs : Filip Gregor, Auteur Editeur : ECCJ Année de publication : november 2010 Importance : 23 p Présentation : 04.03.GRE Langues : Anglais (eng) Tags : Entreprises multinationales Économie mondiale Marché financier Capitalisme Régulations Europe Index. décimale : 04.03 - Gestion Résumé : European companies are central to the success of the European Union. Yet some companies are far too often associated with violations of workers' rights, environmental damage and harm to local communities. These range from European involvement in the illegal dumping of highly towical chemical in the Ivory Coast poisoning 30000 people, or the clothes on our high streets across Europe being made by the use of child labour in Bangladesh and India. Principes & Pathways : legal opprtunities to improve europe's corporate accountability framework [texte imprimé] / Filip Gregor, Auteur . - [S.l.] : ECCJ, november 2010 . - 23 p : 04.03.GRE.
Langues : Anglais (eng)
Tags : Entreprises multinationales Économie mondiale Marché financier Capitalisme Régulations Europe Index. décimale : 04.03 - Gestion Résumé : European companies are central to the success of the European Union. Yet some companies are far too often associated with violations of workers' rights, environmental damage and harm to local communities. These range from European involvement in the illegal dumping of highly towical chemical in the Ivory Coast poisoning 30000 people, or the clothes on our high streets across Europe being made by the use of child labour in Bangladesh and India. Principles and pathways
Titre : Principles and pathways : Legal opportunities to improve Europe’s corporate accountability framework Type de document : texte imprimé Editeur : ECCJ Année de publication : 2010 Importance : 23 p Présentation : 04.01.PRI Langues : Anglais (eng) Catégories : Europe
DroitTags : Entreprises Normes comptables UE RSE Index. décimale : 04.01 Entreprises - Généralités Résumé : The European Union (EU) prides itself on promoting Europe’s economy alongside protecting the environment and caring for the people. Since the Treaty of Rome, Europe has expanded in size, and sphere of influence. The EU’s legal capacity has put it in an exceptional position to create and implement some of the best environmental and human rights laws internationally, yet the Multinational Enterprises (MNE) it hosts have continually and increasingly been associated with gross environmental and human rights violations within the EU and internationally, documented by civil society groups, academia and the EU itself. The reason for these continued violations of rights is complex and multifaceted, yet of central significance is the European law that governs these MNEs’ legal structure and accountability. En ligne : http://corporatejustice.org/eccj-publications/51-principles-and-pathways-legal-o [...] Principles and pathways : Legal opportunities to improve Europe’s corporate accountability framework [texte imprimé] . - [S.l.] : ECCJ, 2010 . - 23 p : 04.01.PRI.
Langues : Anglais (eng)
Catégories : Europe
DroitTags : Entreprises Normes comptables UE RSE Index. décimale : 04.01 Entreprises - Généralités Résumé : The European Union (EU) prides itself on promoting Europe’s economy alongside protecting the environment and caring for the people. Since the Treaty of Rome, Europe has expanded in size, and sphere of influence. The EU’s legal capacity has put it in an exceptional position to create and implement some of the best environmental and human rights laws internationally, yet the Multinational Enterprises (MNE) it hosts have continually and increasingly been associated with gross environmental and human rights violations within the EU and internationally, documented by civil society groups, academia and the EU itself. The reason for these continued violations of rights is complex and multifaceted, yet of central significance is the European law that governs these MNEs’ legal structure and accountability. En ligne : http://corporatejustice.org/eccj-publications/51-principles-and-pathways-legal-o [...]
