A nagyvállalati szociális jelentéstételi kötelezettség új szabályai az Európai Unióban

Kun Attila: A nagyvállalati szociális jelentéstételi kötelezettség új szabályai az Európai Unióban. In: Acta Universitatis Szegediensis : acta juridica et politica, (79). pp. 391-400. (2016)

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The necessity to improve undertakings’ disclosure of social and environmental information is a part of the EU-strategy to promote CSR (corporate social responsibility). Non-financial reporting can induce corporate-self-reflection and boost legal compliance. Furthermore, disclosure can identify risks and might increase investor and consumer trust. The new directive (Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups) provides the EU with the first concrete legislation on non-financial information reporting. New measures will require certain big EU companies to draw up, on a yearly basis, a statement relating to environmental, social and employee-related matters, respect for human rights, anticorruption and bribery matters. The statement will have to include a description of the policies, outcomes and the risks related to those matters. Where a company does not pursue policies in relation to these matters, it will have to explain why this is the case. The new measures are aimed at strengthening the company's transparency and accountability, while limiting any undue administrative burden, and ensuring a level playing field across the EU. Mandatory social reporting is an innovative regulatory method which can contribute to improved compliance with labour laws and can foster responsible, decent employment practices.

Item Type: Article
Other title: New EU-directive on corporate social reporting
Journal or Publication Title: Acta Universitatis Szegediensis : acta juridica et politica
Date: 2016
Volume: 79
ISSN: 0324-6523
ISBN: 978-963-306-479-5
Page Range: pp. 391-400
Language: Hungarian, English
Publisher: Szegedi Tudományegyetem Állam- és Jogtudományi Kar
Place of Publication: Szeged
Related URLs: http://acta.bibl.u-szeged.hu/53846/
Uncontrolled Keywords: Szociális jog
Additional Information: Bibliogr. a lábjegyzetekben ; összefoglalás angol nyelven
Subjects: 05. Social sciences
05. Social sciences > 05.05. Law
Date Deposited: 2018. Jun. 28. 14:04
Last Modified: 2023. Nov. 07. 13:58
URI: http://acta.bibl.u-szeged.hu/id/eprint/53922

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