Obligativitatea raportării non-financiare de către companii din UE.
Impactul Directivei 2014/95/UE asupra mediului de afaceri din România
Policy Memo 57, Centrul Român pentru Politici Europene (CRPE), Noiembrie 2014
Bibliografie
1. Urmărirea procesului legislativ european
– la nivelul Consiliului Uniunii Europene (sursa: EUR-Lex)
– la nivelul Parlamentului Europei (sursa: Observatorul Legislativ)
• 3334th Council meeting General Affairs, Brussels, 29 September 2014; Press Release, 13625/14, Brussels, 29.9.2014.
• Commission Staff Working Document: Impact Assessment accompanying the Document – 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; SWD(2013) 127 final, Brussels, 16.4.2013.
• Communication from the Commission concerning Corporate Social Responsibility: A Business Contribution to Sustainable Development; Commission of the European Communities, COM(2002) 347 final, Brussels, 2.7.2002.
• Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions. Gender Balance in Business Leadership: a contribution to smart, sustainable and inclusive growth; European Commission, COM(2012) 615 final, Brussels, 14.11.2012.
• Communication from the Commission to the European Parliament, the Council and the European Economic and Social Committee Implementing the Partnership for Growth and Jobs: Making Europe a Pole of Excellence on Corporate Social Responsibility; Commission of the European Communities, COM(2006) 136 final, Brussels, 22.3.2006.
• Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions. A Renewed EU Strategy 2011-14 for Corporate Social Responsibility; European Commission, COM(2011) 681 final, Brussels, 25.10.2011.
• Directive 2014/34/UE of the European Parliament and of the Council of 26 June 2013 on the Annual Financial Statements, Consolidated Financial Statements and Related Reports of Certain Types of Undertakings, Amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC; Oficial Journal of the European Union, 29.6.2013.
• Expert Group on Disclosure of Non-Financial Information by EU Companies. First Meeting. Brussels, Monday 11 July 2011; European Commission, Directorate General Internal Market and Services, Capital and Companies, Accounting and Financial Reporting.
• Expert Group on Disclosure of Non-Financial Information by EU Companies. Meeting Report. Brussels, Monday 12 September 2011; European Commission, Directorate General Internal Market and Services, Capital and Companies, Accounting and Financial Reporting.
• Expert Group on Disclosure of Non-Financial Information by EU Companies. Meeting Report. Brussels, Friday 30 September 2011; European Commission, Directorate General Internal Market and Services, Capital and Companies, Accounting and Financial Reporting.
• Green Paper Promoting a European Framework for Corporate Social Responsibility; Commission of the European Communities, COM(2001) 366 final, Brussels, 18.7.2001.
• Green Paper. The EU Corporate Governance Framework; European Commission, COM(2011) 164 final, Brussels, 5.4.2011.
• Improving Corporate Governance: Europe’s Largest Companies Will Have to Be More Transparent about How They Operate; European Commission, Statement/14/124, Brussels, 14.4.2014.
• New Transparency Rules on Social Responsibility for Big Companies; Press Release, ST 13606/14, Brussels, 29.9.2014.
• Proposal for a Directive of the European Parliament and of the Council on Improving the Gender Balance among Non-Executive Directors of Companies Listed on Stock Exchanges and Related Measures; European Commission, COM(2012) 614 final, Brussels, 14.11.2012.
• 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; European Commission, COM(2013) 207, Brussels, 2013/0110 (COD).
2. Alte documente relevante
• Corporate Social Responsibility and Reporting in Denmark. Impact of the Legal Requirements for Reporting on CSR in the Danish Financial Statements Act; Minister for Economic and Business Affairs, Denmark, 2010.
• Corporate Social Responsibility. National Public Policies in the European Union; European Commission, Directorate-General for Employment, Social Affairs and Equal Opportunities, Unit D. 2, 2007.
• Corporate Sustainability. A Progress Report; KMPG, 2010.
• CRPerspectives 2013. Global CR Reporting Trends and Stakeholder Views; CorporateRegister.com, 2013.
• CRReportingAwards’12. 2012 Global Winners & Reporting Trends. Experienced Stakeholders Judge the World’s Leading CR Reports; CorporateRegister.com, 2012.
• CSR Implementation Guide. Non-legislative options for the Polish Government; World Bank, 2006.
• Ethics Compliance Management System Standard (ECS2000 v1.2); Business Ethics & Compliance Research Center, Reitaku University, 2001.
• G4 Sustainability Reporting Guidelines. Reporting Principles and Standard Disclosures; Global Reporting Initiative, 2013.
• GRI Sustainability Reporting Statistics. Publication Year 2010; Global Reporting Initiative, Report Services, 2011.
• Integrated Financial and Sustainability Reporting in the United States; Investor Responsibility Research Center Institute, 2013.
• Integrated Reporting. Closing the Loop of Strategy; KPMG, 2010.
• Integrated Reporting. The Future of Corporate Reporting; PwC, 2012.
• Integritatea în mediul de afaceri din România. Cercetare asupra mecanismelor de instituţionalizare a eticii în companii, 2011; Transparency International România, 2011.
• International Standard ISO26000. Guidance on Social Responsibility; International Standardization Organization, 2010.
• Response to proposed Directive of the European Parliament and of the Council on Improving the Gender Balance among Non-Executive Directors of Companies Listed on Stock Exchanges and Related Measures; Irish Business Economic Council, 12 ianuarie 2013, url: https://www.ibec.ie/IBEC/DFB.nsf/vPages/Social_affairs~Consultations_and_submissions~ gender-quota%27s-08-08-2013/$file/Response+to+proposed+directive+on+gender+balance+in+corporate+boards.pdf.
• Strategia naţională de promovare a responsabilităţii sociale 2011-2016; Guvernul României, 2011.
• Study of the Legal Framework on Human Rights and the Environment Applicable to European Enterprises Operating Outside the European Union; European Commission, 2010.
• Sustenabilitatea şi raportarea integrată a performanţei non-financiare. Tendinţe, instrumente şi recomandări; manuscris, Centre for Advanced Research in Management and Applied Ethics, 2014.
• The Female FTSE Board Report 2014. Crossing the Finish Line; Cranfield University, School of Management, 2014.
• The State of Play in Sustainability Reporting in the European Union. 2010; CREM/Adelphi, 2011.
• Towards Integrated Reporting – Communicating Value in the 21st Century; International Integrated Reporting Committee, 2011.
• White Paper on Business Sustainability: What it is and why matters; World Economic Forum, 2014.
• Women on Boards. Davies Review Annual Report 2014; United Kingdom Government, Department for Business, Innovation & Skills, 2014.
• Women on boards: 6 month monitoring report – October 2014; United Kingdom Government, Department for Business, Innovation & Skills, 2014.
• Women on Boards: voluntary code for executive search firms; Department for Business, Innovation & Skills, 2014.
3. Literatură de specialitate
ALLEN, Jennifer H. (2011), The Role of Government in Advancing Sustainable Business Practices; în McNALL, Scott & James C. Iershauer & George Basile (2011), The Business of Sustainability: Trends, Policies, Practices, and Stories of Success; ABC-CLIO, Santa Barbara, 2011.
ECCLES, Robert G. & Daniela Saltzman (2011), Achieving Sustainability through Integrated Reporting; Stanford Social Innovation Review, Summer.
ECCLES, Robert G. & Michael P. Krzus (2010), One Report: Integrated Reporting for a Sustainable Strategy; John Wiley & Sons, Hoboken.
ECCLES, Robert G. & Michael P. Krzus (2015), The Integrated Reporting Movement. Meaning, Momentum, Motives, and Materiality; Wiley, Hoboken.
