A notícia chegou-nos através do Sustainability Report de ontem com o titulo European Parliament adopts standards for ESG disclosure:
«The European Parliament has adopted a measure requiring large European companies to disclose environmental, social and governance information as part of their annual reporting.
Companies with more than 500 employees will use a report or explain approach to provide information on strategy, results and risks in six areas – environmental, social and employee-related matters, human rights, anti-corruption and bribery. Additionally, large listed companies will be required to provide information on their diversity policy, covering age, gender, geographical diversity, and educational and professional background. Disclosures would set out the objectives of the policy, how it has been implemented, and results. Companies which do not have a diversity policy would have to explain why not.The European Commission approved the measure last year, and the European Parliament approved the measure earlier this week. In order to pass into law, the measure must now be approved by the European Union Member States in the European Council, which is expected to happen in the coming weeks». Continue a ler.
E destaque-se: «The directive did not stipulate the reporting framework that companies must use, but encouraged companies to use frameworks such as GRI, the UNGC, the UNGP on Business and Human Rights, OECD Guidelines, ISO 26000 and the ILO Tripartite Declaration». Atrevemo-nos a dizer: cada organização que tenha em conta estes referenciais, e muitos mais, e depois que se concentre no essencial - «disclose environmental, social and governance information as part of their annual reporting». COMO PARTE, e não à parte, mas de forma que seja comparável e auditável.
Bom, mas para se saber do percurso da Diretiva aqui em causa o melhor é ir às fontes, por exemplo, neste endereço, onde: «Improving corporate governance: Europe’s largest companies will have to be more transparent about how they operate | European Commission - STATEMENT/14/124 15/04/2014».
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