Avis juridique important

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31987L0524

First Commission Directive 87/524/EEC of 6 October 1987 laying down Community methods of sampling for chemical analysis for the monitoring of preserved milk products

Official Journal L 306 , 28/10/1987 P. 0024 - 0031 Finnish special edition: Chapter 13 Volume 16 P. 0212  Swedish special edition: Chapter 13 Volume 16 P. 0212

*****FIRST  COMMISSION DIRECTIVE  of 6 October 1987  laying down Community methods of sampling for chemical analysis for the monitoring of preserved milk products  (87/524/EEC)  THE COMMISSION OF THE EUROPEAN COMMUNITIES,  Having regard to the Treaty establishing the European Economic Community,  Having regard to Council Directive 85/591/EEC of 20 December 1985 concerning the introduction of Community methods of sampling and analysis for the monitoring of foodstuffs intended for human consumption (1), and in particular Article 1 (1) thereof,  Whereas Council Directive 76/118/EEC of 18 December 1975 on the approximation of the laws of the Member States relating to certain partly or wholly dehydrated preserved milk for human consumption (2), as last amended by the Act of Accession of Spain and Portugal, lays down Community rules governing the composition, use of reserved designations, conditions of manufacture and labelling of the products in question;  Whereas, pursuant to Article 1 (1) of Directive 85/591/EEC, samples of such products must be taken in accordance with Community methods for the purpose of determining their composition, conditions of manufacture, packaging or labelling;  Whereas it is desirable to adopt an initial series of methods of sampling for chemical analysis in respect of which studies have been completed;  Whereas the measures provided for in this Directive are in accordance with the opinion of the Standing Committee for Foodstuffs,  HAS ADOPTED THIS DIRECTIVE:  Article 1  Member States shall take all measures necessary to ensure that the taking of samples as referred to in the Annex is carried out in accordance with the methods described therein.  Article 2  Member States shall take all measures necessary to comply with this Directive by 6 April 1989 at the latest. They shall forthwith inform the Commission thereof.  Article 3  This Directive is addressed to the Member States.  Done at Brussels, 6 October 1987.  For the Commission  COCKFIELD  Vice-President  (1) OJ No L 372, 31. 12. 1985, p. 50.  (2) OJ No L 24, 30. 1. 1976, p. 49.  ANNEX  METHODS OF SAMPLING RELATED TO THE CONTROL OF CHEMICAL ANALYSIS OF CERTAIN PARTLY OR WHOLLY DEHYDRATED PRESERVED MILK PRODUCTS  I. GENERAL PROVISIONS  1. Administrative instructions  1.1. Personnel  Sampling shall be performed by an authorized qualified person as specified in the Member State's regulations.  1.2. Sealing and labelling of samples  Each sample taken for official use shall be sealed at the place of sampling and identified following the Member State's regulations.  1.3. Replicate samples  At least two equivalent samples shall be simultaneously prepared for analysis. Under reservation of Community legislation to be defined, the procedure and number of samples to be taken depending upon the appropriate national legislation for each Member State.  The samples shall be dispatched to the laboratory as soon as possible after sampling.  1.4. Report  Samples shall be accompanied by a report, which will be established in accordance with the Member State's legislation.  2. Sampling Equipment  Specifications  All sampling equipment shall be made of suitable material of adequate strength, which does not bring about a change in the sample which may affect any result of the subsequent examination and should not cause any change in the samples while sampling is being carried out. The use of stainless steel is recommended.  All surfaces shall be smooth and free from crevices and all corners shall be rounded. Sampling equipment shall comply with the requirements laid down with respect to each product to be sampled.  3. Sampling containers  Specifications  Sample containers and closures shall be of materials and construction which adequately protect the sample and which do not bring about in the sample a change which may affect any result of the subsequent analysis or examination. Materials which are appropriate include glass, some metals and some plastics. The containers shall preferably be opaque. If transparent or translucent the container with contents shall be stored in a dark place.  Containers and closures shall be clean and dry. The shape and capacity of the container shall be appropriate to the requirements laid down for the product to be sampled.  Single service plastic containers, containers made from plastic, laminates including an aluminium foil or suitable plastic bags, with appropriate methods of closure, may be used.  Containers other than plastic bags shall be securely closed either by means of a suitable stopper or by a screw-cap of metal or plastic material having, if necessary, an air-tight plastic liner. Any stopper or liner used should be insoluble, non-absorbant and greaseproof, and will not influence the odour, flavour, properties or composition of the sample.  Stoppers shall be made of, or covered with, non-absorbant odourless materials.  4. Sampling technique  The sample container shall be closed immediately after sampling.  5. Storage of samples  The recommended storage temperatures of the samples of the various products shall not exceed 25 °C. Storage time and temperature must be considered together and not separately. 6. Transport of samples  Samples shall be brought to the laboratory responsible for the tests as soon as possible (preferably within 24 hours of sample taking).  During transit, precautions shall be taken to prevent exposure to contaminating odours, to direct sunlight and to temperatures greater than 25 °C.  II. METHOD 1: SAMPLING OF PARTLY DEHYDRATED MILKS  1. Scope and field of application  - unsweetened condensed high-fat milk,  - unsweetened condensed milk,  - unsweetened condensed partly skimmed milk,  - unsweetened condensed skimmed milk,  - sweetened condensed milk,  - sweetened condensed skimmed milk,  - sweetened condensed partly skimmed milk.  2. Equipment  2.1. General  See Section 2 of the General Provisions.  2.2. Plungers and agitators  Plungers or agitators, for mixing liquids in bulk, shall be of sufficient area to produce adequate disturbance of the product without developing rancid flavour. In view of the different shapes and sizes of containers, no specific design of plunger can be recommended for all purposes, but plungers shall be designed in such a way as to avoid scratching the inner surface of the product containers during agitation.  Suitable material has been described in Section 2 of the General Provisions.  A form of plunger recommended as being suitable for the mixing of liquids in buckets or in cans has the following dimensions (Fig. 1): a disc 150 millimetres in diameter, perforated with six holes each of 12,5 millimetres in diameter on a circle 100 millimetres in diameter, the disc being fixed centrally to a metallic rod, the other end of which forms a loop handle. The length of the rod, including the handle, shall be approximately 1 metre.  A suitable plunger for use for small tanks, has the following approximate dimensions (Fig. 2): a rod not less than 2 metres in length, fitted with a disc 300 millimetres in diameter perforated with 12 holes each 30 millimetres in diameter on a circle 230 millimetres in diameter.  For mixing the contents of large vessels, mechanical agitation or agitation by clean compressed air is advisable. Minimal air pressure and volume shall be used to prevent rancid flavour development.  Note: Wherever 'clean compressed air' is required by this guide, it is necessary to use compressed air from which all contaminants (including oil, water and dust) have been excluded.  2.3. Stirrer  Broad bladed, of sufficient depth to reach the bottom of the product container, and which preferably has one edge shaped to the contour of the container (see Fig. 3).  2.4. Dippers  A dipper of suitable size and shape for collecting the sample is illustrated in Fig. 4. The dipper shall be fitted with a solid handle at least 150 millimetres in length. The capacity of the dipper shall be not less than 50 millilitres. It is an advantage for the handle to be bent over. The tapered form of the cup permits nesting of the dippers.  Alternatively, a dipper of similar capacity may be used, but it should have parallel sides graduated into five equal sections for assistance in sampling proportionately consignments held in more than one container.  2.5. Rod  Round, about 1 metre long and 35 millimetres in diameter.  2.6. Container  For sub-sampling capacity of 5 litres, wide mouthed.  2.7. Spoon or spatula  Broad bladed. 2.8. Sample containers  See Section 3 of General Provisions.  3. Procedure  3.1. Sampling of unsweetened partly dehydrated milks  A sample of not less than 200 grams shall be taken.  3.1.1. The product shall be thoroughly mixed by plunging or stirring, or by mechanical agitation, or by pouring from one container to another, or by the use of clean compressed air (see note 2.2), until sufficient homogeneity is obtained.  Take the sample immediately after mixing by means of a dipper. If obtaining sufficient homogeneity presents difficulties, samples shall be taken from different portions of the product container to a total of not less than 200 grams. (It shall be noted if the sample is a mixture of sub-samples on the sample label and in the accompanying report).  3.1.2. Sampling products packed in small retail containers  The intact and unopened container may constitute the sample. One or more containers with the same batch or code number shall be taken to make up a sample of not less than 200 grams.  3.2. Sampling of sweetened partly dehydrated milk  3.2.1. General  The sampling of bulk containers of sweetened partly dehydrated milk may be a matter of extreme difficulty, particularly when the product is not homogeneous and is highly viscous. Problems of sampling may arise through the presence of large crystals of sucrose or lactose, or through precipitation of various salts which may occur throughout the body of the product or adhere to the walls, or through the presence of lumpy matter. Such conditions will become apparent when a sampling rod is introduced into the product container and is withdrawn after exploring as large an area of contact as possible. Provided the size of sugar crystals is not larger than 6 millimetres, difficulties in sampling should not be experienced from this cause. When the product is not homogeneous, this fact shall be noted on the sample label of the accompanying report. Since sweetened condensed milk is frequently stored at atmospheric temperature, it is recommended that in order to obtain a representative sample the contents shall be brought to a temperature of not less than 20 °C.  3.2.2. Procedure  A sample of not less than 200 grams shall be taken.  - Open containers  One end of the container, previously thoroughly cleaned and dried to prevent foreign matter falling into the bulk during the opening process, shall be removed. The contents shall be mixed by using a stirrer (see Fig. 3). The blade shall be scraped around the sides and bottom of the container to remove any adhering product. The contents shall be thoroughly mixed by a combination of rotary and vertical movements, with the stirrer inclined diagonally, taking care to avoid incorporation of air in the sample. The stirrer shall be withdrawn and the condensed milk adhering to it shall be transferred into the 5-litre (2.6) container by means of a spatula or spoon. The mixing and withdrawal shall be repeated until 2 to 3 litres have been collected. This shall be mixed until homogeneous and a sample of not less than 200 grams shall be taken.  - Enclosed drums with bungs at the end, or at the side  For the reasons described in 3.2.1, sampling through the bung hole is suitable only with condensed milk which flows readily and is of uniform consistency. The contents shall be mixed by inserting a rod through the bung hole, and after exploring and stirring as far as possible in all directions, the rod shall be withdrawn and a sample shall be prepared as described in 3.2.1. Alternatively, the contents may be allowed to run into a suitable container, care being taken that as much of the contents as possible be recovered from the drum. After stirring with a stirrer the sample shall be collected as described in 3.2.1.  3.2.3. Sampling products packed in small retail containers  The intact and unopened container may constitute the sample. One or more containers with the same batch or code number shall be taken to make up a sample of not less than 200 grams.  3.3. Preservation, storage and transport of sample  See Sections 5 and 6 of the General Provisions. III. METHOD 2: SAMPLING OF POWDERED PRESERVED MILK PRODUCTS  1. Scope and field of application  This method describes the sampling for chemical analysis of:  - dried whole milk or whole milk powder,  - dried skimmed milk or skimmed milk powder,  - dried partly skimmed milk or partly skimmed milk powder,  - dried high-fat milk or high-fat milk powder.  2. Equipment  See Section 2 of the General Provisions.  2.1. Borers of sufficient length to reach the bottom of the product container  Borers conforming to the description given in Part IV are appropriate.  2.2. Scoop, spoon or broad-bladed spatula  2.3. Sample containers  See Section 3 of the General Provisions.  3. Procedure  3.1. General  Care shall be taken to minimize the uptake of atmospheric moisture by the content of the product container or in the period prior to sampling for analysis. The product container shall be securely reclosed after sampling.  3.2. Sampling  A sample of not less than 200 grams shall be taken. The clean and dry borer shall be passed through the product, if necessary with the container inclined or laid on its side. The slit shall be oriented downward and an even rate of penetration used. When the borer reaches the bottom of the container it shall be rotated through 180°, withdrawn and the contents discharged into the sample container. One or more borers shall be taken to make a sample of not less than 200 grams. The sample container shall be closed immediately after sampling is complete.  3.2.1. Sampling products packed in small retail packages  The intact and unopened package may constitute the sample. One or more containers with the same batch or code number small be taken to make up a sample of not less than 200 grams.  Note: When products are described as 'instant', a whole unopened package must constitute the sample.  3.3. Preservation, stockage and transport of sample  See Sections 5 and 6 of the General Provisions.  IV. BORERS FOR THE SAMPLING OF POWEDERED PRESERVED MILK IN BULK  1. Types of borer  Type A: long  Type B: short  (see Fig. 5).  2. Materials  Blade and stem shall be made of polished metal, preferably stainless steel.  The grip of the long trype should preferably be made of stainless steel.  The short type borer shall have a detachable grip of wood or plastic, fitted with a bayonet catch in the blade.  3. Construction  3.1. Shape, material and finish shall be such as to permit the borer to be easily cleaned.  3.2. The protruding edge of the blade of type A shall be sufficiently sharp to serve as a scraper.  3.3. The point of the blade shall be sufficiently sharp to facilitate sampling. 4. Principal dimensions  The borers shall conform to the dimensions (subject to a tolerance of 10 %) given in the table hereafter:  (Dimensions in mm)  1.2.3 //  //  //  //  // Type A long   // Type B short   //  //   //   // Length of blade   // 800   // 400   // Thickness of metal of blade   // 1 to 2   // 1 to 2   // Inner diameter of blade at point   // 18   // 32   // Inner diameter of blade at grip or stem   // 22   // 28   // Slit width at point   // 4   // 20   // Slit width at grip or stem   // 14   // 14   //  //   //  5. Note on use of borers  5.1. With less free-flowing powders, the borers can be inserted vertically. Type A borers are then filled completely by turning and can be withdrawn vertically. Type B borers are already filled completely during insertion but must be withdrawn in an oblique position to prevent losses from the lower end.  5.2. In the case of free-flowing powder, the container shall be inclined, the borers inserted nearly horizontally with the slit downwards and withdrawn with the slit upwards.  Dimensions in millimetres  Figure 1: Recommended plunger for cans and buckets  Dimensions in millimetres  Figure 2: Suitable plunger for small tanks  Handle at least 150 mm long  Capacity not  less than 50 ml  Figure 3: Suitable stirrer for mixing sweetened condensed milk  Figure 4: Suitable dipper for liquids  Type A  Type B  Figure 5: Dried-milk borers (all dimensions in millimetres)


title: 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  Text with EEA relevance

text:
               15.11.2014

               EN

               Official Journal of the European Union

               L 330/1

         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
   (Text with EEA relevance)
   THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,
   Having regard to the Treaty on the Functioning of the European Union, and in particular Article 50(1) thereof,
   Having regard to the proposal from the European Commission,
   After transmission of the draft legislative act to the national parliaments,
   Having regard to the opinion of the European Economic and Social Committee (1),
   Acting in accordance with the ordinary legislative procedure (2),
   Whereas:

               (1)

               In its communication entitled ‘Single Market Act — Twelve levers to boost growth and strengthen confidence — “Working together to create new growth”’, adopted on 13 April 2011, the Commission identified the need to raise to a similarly high level across all Member States the transparency of the social and environmental information provided by undertakings in all sectors. This is fully consistent with the possibility for Member States to require, as appropriate, further improvements to the transparency of undertakings' non-financial information, which is by its nature a continuous endeavour.

               (2)

               The need to improve undertakings' disclosure of social and environmental information, by presenting a legislative proposal in this field, was reiterated in the Commission communication entitled ‘A renewed EU strategy 2011-14 for Corporate Social Responsibility’, adopted on 25 October 2011.

               (3)

               In its resolutions of 6 February 2013 on, respectively, ‘Corporate Social Responsibility: accountable, transparent and responsible business behaviour and sustainable growth’ and ‘Corporate Social Responsibility: promoting society's interests and a route to sustainable and inclusive recovery’, the European Parliament acknowledged the importance of businesses divulging information on sustainability such as social and environmental factors, with a view to identifying sustainability risks and increasing investor and consumer trust. Indeed, disclosure of non-financial information is vital for managing change towards a sustainable global economy by combining long-term profitability with social justice and environmental protection. In this context, disclosure of non-financial information helps the measuring, monitoring and managing of undertakings' performance and their impact on society. Thus, the European Parliament called on the Commission to bring forward a legislative proposal on the disclosure of non-financial information by undertakings allowing for high flexibility of action, in order to take account of the multidimensional nature of corporate social responsibility (CSR) and the diversity of the CSR policies implemented by businesses matched by a sufficient level of comparability to meet the needs of investors and other stakeholders as well as the need to provide consumers with easy access to information on the impact of businesses on society.

               (4)

               The coordination of national provisions concerning the disclosure of non-financial information in respect of certain large undertakings is of importance for the interests of undertakings, shareholders and other stakeholders alike. Coordination is necessary in those fields because most of those undertakings operate in more than one Member State.

               (5)

               It is also necessary to establish a certain minimum legal requirement as regards the extent of the information that should be made available to the public and authorities by undertakings across the Union. The undertakings subject to this Directive should give a fair and comprehensive view of their policies, outcomes, and risks.

               (6)

               In order to enhance the consistency and comparability of non-financial information disclosed throughout the Union, certain large undertakings should prepare a non-financial statement containing information relating to at least environmental matters, social and employee-related matters, respect for human rights, anti-corruption and bribery matters. Such statement should include a description of the policies, outcomes and risks related to those matters and should be included in the management report of the undertaking concerned. The non-financial statement should also include information on the due diligence processes implemented by the undertaking, also regarding, where relevant and proportionate, its supply and subcontracting chains, in order to identify, prevent and mitigate existing and potential adverse impacts. It should be possible for Member States to exempt undertakings which are subject to this Directive from the obligation to prepare a non-financial statement when a separate report corresponding to the same financial year and covering the same content is provided.

               (7)

               Where undertakings are required to prepare a non-financial statement, that statement should contain, as regards environmental matters, details of the current and foreseeable impacts of the undertaking's operations on the environment, and, as appropriate, on health and safety, the use of renewable and/or non-renewable energy, greenhouse gas emissions, water use and air pollution. As regards social and employee-related matters, the information provided in the statement may concern the actions taken to ensure gender equality, implementation of fundamental conventions of the International Labour Organisation, working conditions, social dialogue, respect for the right of workers to be informed and consulted, respect for trade union rights, health and safety at work and the dialogue with local communities, and/or the actions taken to ensure the protection and the development of those communities. With regard to human rights, anti-corruption and bribery, the non-financial statement could include information on the prevention of human rights abuses and/or on instruments in place to fight corruption and bribery.

               (8)

               The undertakings which are subject to this Directive should provide adequate information in relation to matters that stand out as being most likely to bring about the materialisation of principal risks of severe impacts, along with those that have already materialised. The severity of such impacts should be judged by their scale and gravity. The risks of adverse impact may stem from the undertaking's own activities or may be linked to its operations, and, where relevant and proportionate, its products, services and business relationships, including its supply and subcontracting chains. This should not lead to undue additional administrative burdens for small and medium-sized undertakings.

               (9)

               In providing this information, undertakings which are subject to this Directive may rely on national frameworks, Union-based frameworks such as the Eco-Management and Audit Scheme (EMAS), or international frameworks such as the United Nations (UN) Global Compact, the Guiding Principles on Business and Human Rights implementing the UN ‘Protect, Respect and Remedy’ Framework, the Organisation for Economic Co-operation and Development (OECD) Guidelines for Multinational Enterprises, the International Organisation for Standardisation's ISO 26000, the International Labour Organisation's Tripartite Declaration of principles concerning multinational enterprises and social policy, the Global Reporting Initiative, or other recognised international frameworks.

               (10)

               Member States should ensure that adequate and effective means exist to guarantee disclosure of non-financial information by undertakings in compliance with this Directive. To that end, Member States should ensure that effective national procedures are in place to enforce compliance with the obligations laid down by this Directive, and that those procedures are available to all persons and legal entities having a legitimate interest, in accordance with national law, in ensuring that the provisions of this Directive are respected.

               (11)

               Paragraph 47 of the outcome document of the United Nations Rio+20 conference, entitled ‘The Future We Want’, recognises the importance of corporate sustainability reporting and encourages undertakings, where appropriate, to consider integrating sustainability information into their reporting cycle. It also encourages industry, interested governments and relevant stakeholders with the support of the United Nations system, as appropriate, to develop models for best practice, and facilitate action for the integration of financial and non-financial information, taking into account experiences from already existing frameworks.

               (12)

               Investors' access to non-financial information is a step towards reaching the milestone of having in place by 2020 market and policy incentives rewarding business investments in efficiency under the roadmap to a resource-efficient Europe.

               (13)

               The European Council, in its conclusions of 24 and 25 March 2011, called for the overall regulatory burden, in particular for small and medium-sized enterprises (‘SMEs’), to be reduced at both European and national levels, and suggested measures to increase productivity, while the Europe 2020 Strategy for smart, sustainable and inclusive growth aims to improve the business environment for SMEs and to promote their internationalisation. Thus, in accordance with the ‘think small first’ principle, the new disclosure requirements should apply only to certain large undertakings and groups.

               (14)

               The scope of those non-financial disclosure requirements should be defined by reference to the average number of employees, balance sheet total and net turnover. SMEs should be exempted from additional requirements, and the obligation to disclose a non-financial statement should apply only to those large undertakings which are public-interest entities and to those public-interest entities which are parent undertakings of a large group, in each case having an average number of employees in excess of 500, in the case of a group on a consolidated basis. This should not prevent Member States from requiring disclosure of non-financial information from undertakings and groups other than undertakings which are subject to this Directive.

               (15)

               Many of the undertakings which fall within the scope of Directive 2013/34/EU of the European Parliament and of the Council (3) are members of groups of undertakings. Consolidated management reports should be drawn up so that the information concerning such groups of undertakings may be conveyed to members and third parties. National law governing consolidated management reports should therefore be coordinated in order to achieve the objectives of comparability and consistency of the information which undertakings should publish within the Union.

               (16)

               Statutory auditors and audit firms should only check that the non-financial statement or the separate report has been provided. In addition, it should be possible for Member States to require that the information included in the non-financial statement or in the separate report be verified by an independent assurance services provider.

               (17)

               With a view to facilitating the disclosure of non-financial information by undertakings, the Commission should prepare non-binding guidelines, including general and sectoral non-financial key performance indicators. The Commission should take into account current best practices, international developments and the results of related Union initiatives. The Commission should carry out appropriate consultations, including with relevant stakeholders. When referring to environmental aspects, the Commission should cover at least land use, water use, greenhouse gas emissions and the use of materials.

               (18)

               Diversity of competences and views of the members of administrative, management and supervisory bodies of undertakings facilitates a good understanding of the business organisation and affairs of the undertaking concerned. It enables members of those bodies to constructively challenge the management decisions and to be more open to innovative ideas, addressing the similarity of views of members, also known as the ‘group-think’ phenomenon. It contributes thus to effective oversight of the management and to successful governance of the undertaking. It is therefore important to enhance transparency regarding the diversity policy applied. This would inform the market of corporate governance practices and thus put indirect pressure on undertakings to have more diversified boards.

               (19)

               The obligation to disclose diversity policies in relation to the administrative, management and supervisory bodies with regard to aspects such as, for instance, age, gender or educational and professional backgrounds should apply only to certain large undertakings. Disclosure of the diversity policy should be part of the corporate governance statement, as laid down by Article 20 of Directive 2013/34/EU. If no diversity policy is applied there should not be any obligation to put one in place, but the corporate governance statement should include a clear explanation as to why this is the case.

               (20)

               Initiatives at Union level, including country-by-country reporting for several sectors, as well as the references made by the European Council, in its conclusions of 22 May 2013 and of 19 and 20 December 2013, to country-by-country reporting by large companies and groups, similar provisions in Directive 2013/36/EU of the European Parliament and of the Council (4), and international efforts to improve transparency in financial reporting have been noted. Within the context of the G8 and the G20, the OECD has been asked to draw up a standardised reporting template for multinational undertakings to report to tax authorities where they make their profits and pay taxes around the world. Such developments complement the proposals contained in this Directive, as appropriate measures for their respective purposes.

               (21)

               Since the objective of this Directive, namely to increase the relevance, consistency and comparability of information disclosed by certain large undertakings and groups across the Union, cannot be sufficiently achieved by the Member States but can rather, by reason of its effect, be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality as set out in that Article, this Directive does not go beyond what is necessary in order to achieve that objective.

               (22)

               This Directive respects the fundamental rights and observes the principles recognised in particular by the Charter of Fundamental Rights of the European Union, including freedom to conduct a business, respect for private life and the protection of personal data. This Directive has to be implemented in accordance with those rights and principles.

               (23)

               Directive 2013/34/EU should therefore be amended accordingly,

         HAVE ADOPTED THIS DIRECTIVE:
   Article 1
   Amendments to Directive 2013/34/EU
   Directive 2013/34/EU is amended as follows:

               (1)

               The following Article is inserted:
               ‘Article 19a
               Non-financial statement
               1.   Large undertakings which are public-interest entities exceeding on their balance sheet dates the criterion of the average number of 500 employees during the financial year shall include in the management report a non-financial statement containing information to the extent necessary for an understanding of the undertaking's development, performance, position and impact of its activity, relating to, as a minimum, environmental, social and employee matters, respect for human rights, anti-corruption and bribery matters, including:

                           (a)

                           a brief description of the undertaking's business model;

                           (b)

                           a description of the policies pursued by the undertaking in relation to those matters, including due diligence processes implemented;

                           (c)

                           the outcome of those policies;

                           (d)

                           the principal risks related to those matters linked to the undertaking's operations including, where relevant and proportionate, its business relationships, products or services which are likely to cause adverse impacts in those areas, and how the undertaking manages those risks;

                           (e)

                           non-financial key performance indicators relevant to the particular business.

                     Where the undertaking does not pursue policies in relation to one or more of those matters, the non-financial statement shall provide a clear and reasoned explanation for not doing so.
               The non-financial statement referred to in the first subparagraph shall also, where appropriate, include references to, and additional explanations of, amounts reported in the annual financial statements.
               Member States may allow information relating to impending developments or matters in the course of negotiation to be omitted in exceptional cases where, in the duly justified opinion of the members of the administrative, management and supervisory bodies, acting within the competences assigned to them by national law and having collective responsibility for that opinion, the disclosure of such information would be seriously prejudicial to the commercial position of the undertaking, provided that such omission does not prevent a fair and balanced understanding of the undertaking's development, performance, position and impact of its activity.
               In requiring the disclosure of the information referred to in the first subparagraph, Member States shall provide that undertakings may rely on national, Union-based or international frameworks, and if they do so, undertakings shall specify which frameworks they have relied upon.
               2.   Undertakings fulfilling the obligation set out in paragraph 1 shall be deemed to have fulfilled the obligation relating to the analysis of non-financial information set out in the third subparagraph of Article 19(1).
               3.   An undertaking which is a subsidiary undertaking shall be exempted from the obligation set out in paragraph 1 if that undertaking and its subsidiary undertakings are included in the consolidated management report or the separate report of another undertaking, drawn up in accordance with Article 29 and this Article.
               4.   Where an undertaking prepares a separate report corresponding to the same financial year whether or not relying on national, Union-based or international frameworks and covering the information required for the non-financial statement as provided for in paragraph 1, Member States may exempt that undertaking from the obligation to prepare the non-financial statement laid down in paragraph 1, provided that such separate report:

                           (a)

                           is published together with the management report in accordance with Article 30; or

                           (b)

                           is made publicly available within a reasonable period of time, not exceeding six months after the balance sheet date, on the undertaking's website, and is referred to in the management report.

                     Paragraph 2 shall apply mutatis mutandis to undertakings preparing a separate report as referred to in the first subparagraph of this paragraph.
               5.   Member States shall ensure that the statutory auditor or audit firm checks whether the non-financial statement referred to in paragraph 1 or the separate report referred to in paragraph 4 has been provided.
               6.   Member States may require that the information in the non-financial statement referred to in paragraph 1 or in the separate report referred to in paragraph 4 be verified by an independent assurance services provider.’.

               (2)

               Article 20 is amended as follows:

                           (a)

                           in paragraph 1, the following point is added:

                                       ‘(g)

                                       a description of the diversity policy applied in relation to the undertaking's administrative, management and supervisory bodies with regard to aspects such as, for instance, age, gender, or educational and professional backgrounds, the objectives of that diversity policy, how it has been implemented and the results in the reporting period. If no such policy is applied, the statement shall contain an explanation as to why this is the case.’

                                 ;

                           (b)

                           paragraph 3 is replaced by the following:
                           ‘3.   The statutory auditor or audit firm shall express an opinion in accordance with the second subparagraph of Article 34(1) regarding information prepared under points (c) and (d) of paragraph 1 of this Article and shall check that the information referred to in points (a), (b), (e), (f) and (g) of paragraph 1 of this Article has been provided.’;

                           (c)

                           paragraph 4 is replaced by the following:
                           ‘4.   Member States may exempt undertakings referred to in paragraph 1 which have only issued securities other than shares admitted to trading on a regulated market within the meaning of point (14) of Article 4(1) of Directive 2004/39/EC from the application of points (a), (b), (e), (f) and (g) of paragraph 1 of this Article, unless such undertakings have issued shares which are traded in a multilateral trading facility within the meaning of point (15) of Article 4(1) of Directive 2004/39/EC.’;

                           (d)

                           the following paragraph is added:
                           ‘5.   Notwithstanding Article 40, point (g) of paragraph 1 shall not apply to small and medium-sized undertakings.’.

               (3)

               The following Article is inserted:
               ‘Article 29a
               Consolidated non-financial statement
               1.   Public-interest entities which are parent undertakings of a large group exceeding on its balance sheet dates, on a consolidated basis, the criterion of the average number of 500 employees during the financial year shall include in the consolidated management report a consolidated non-financial statement containing information to the extent necessary for an understanding of the group's development, performance, position and impact of its activity, relating to, as a minimum, environmental, social and employee matters, respect for human rights, anti-corruption and bribery matters, including:

                           (a)

                           a brief description of the group's business model;

                           (b)

                           a description of the policies pursued by the group in relation to those matters, including due diligence processes implemented;

                           (c)

                           the outcome of those policies;

                           (d)

                           the principal risks related to those matters linked to the group's operations including, where relevant and proportionate, its business relationships, products or services which are likely to cause adverse impacts in those areas, and how the group manages those risks;

                           (e)

                           non-financial key performance indicators relevant to the particular business.

                     Where the group does not pursue policies in relation to one or more of those matters, the consolidated non-financial statement shall provide a clear and reasoned explanation for not doing so.
               The consolidated non-financial statement referred to in the first subparagraph shall also, where appropriate, include references to, and additional explanations of, amounts reported in the consolidated financial statements.
               Member States may allow information relating to impending developments or matters in the course of negotiation to be omitted in exceptional cases where, in the duly justified opinion of the members of the administrative, management and supervisory bodies, acting within the competences assigned to them by national law and having collective responsibility for that opinion, the disclosure of such information would be seriously prejudicial to the commercial position of the group, provided that such omission does not prevent a fair and balanced understanding of the group's development, performance, position and impact of its activity.
               In requiring the disclosure of the information referred to in the first subparagraph, Member States shall provide that the parent undertaking may rely on national, Union-based or international frameworks, and if it does so, the parent undertaking shall specify which frameworks it has relied upon.
               2.   A parent undertaking fulfilling the obligation set out in paragraph 1 shall be deemed to have fulfilled the obligation relating to the analysis of non-financial information set out in the third subparagraph of Article 19(1) and in Article 29.
               3.   A parent undertaking which is also a subsidiary undertaking shall be exempted from the obligation set out in paragraph 1 if that exempted parent undertaking and its subsidiaries are included in the consolidated management report or the separate report of another undertaking, drawn up in accordance with Article 29 and this Article.
               4.   Where a parent undertaking prepares a separate report corresponding to the same financial year, referring to the whole group, whether or not relying on national, Union-based or international frameworks and covering the information required for the consolidated non-financial statement as provided for in paragraph 1, Member States may exempt that parent undertaking from the obligation to prepare the consolidated non-financial statement laid down in paragraph 1, provided that such separate report:

                           (a)

                           is published together with the consolidated management report in accordance with Article 30; or

                           (b)

                           is made publicly available within a reasonable period of time, not exceeding six months after the balance sheet date, on the parent undertaking's website, and is referred to in the consolidated management report.

                     Paragraph 2 shall apply mutatis mutandis to parent undertakings preparing a separate report as referred to in the first subparagraph of this paragraph.
               5.   Member States shall ensure that the statutory auditor or audit firm checks whether the consolidated non-financial statement referred to in paragraph 1 or the separate report referred to in paragraph 4 has been provided.
               6.   Member States may require that the information in the consolidated non-financial statement referred to in paragraph 1 or in the separate report referred to in paragraph 4 be verified by an independent assurance services provider.’.

               (4)

               In Article 33, paragraph 1 is replaced by the following:
               ‘1.   Member States shall ensure that the members of the administrative, management and supervisory bodies of an undertaking, acting within the competences assigned to them by national law, have collective responsibility for ensuring that:

                           (a)

                           the annual financial statements, the management report, the corporate governance statement when provided separately and the report referred to in Article 19a(4); and

                           (b)

                           the consolidated financial statements, the consolidated management reports, the consolidated corporate governance statement when provided separately and the report referred to in Article 29a(4),

                     are drawn up and published in accordance with the requirements of this Directive and, where applicable, with the international accounting standards adopted in accordance with Regulation (EC) No 1606/2002.’.

               (5)

               In Article 34, the following paragraph is added:
               ‘3.   This Article shall not apply to the non-financial statement referred to in Article 19a(1) and the consolidated non-financial statement referred to in Article 29a(1) or to the separate reports referred to in Articles 19a(4) and 29a(4).’.

               (6)

               In Article 48, the following paragraph is inserted before the last paragraph:
               ‘The report shall also consider, taking into account developments in the OECD and the results of related European initiatives, the possibility of introducing an obligation requiring large undertakings to produce on an annual basis a country-by-country report for each Member State and third country in which they operate, containing information on, as a minimum, profits made, taxes paid on profits and public subsidies received.’.
         Article 2
   Guidance on reporting
   The Commission shall prepare non-binding guidelines on methodology for reporting non-financial information, including non-financial key performance indicators, general and sectoral, with a view to facilitating relevant, useful and comparable disclosure of non-financial information by undertakings. In doing so, the Commission shall consult relevant stakeholders.
   The Commission shall publish the guidelines by 6 December 2016.
   Article 3
   Review
   The Commission shall submit a report to the European Parliament and to the Council on the implementation of this Directive, including, among other aspects, its scope, particularly as regards large non-listed undertakings, its effectiveness and the level of guidance and methods provided. The report shall be published by 6 December 2018 and shall be accompanied, if appropriate, by legislative proposals.
   Article 4
   Transposition
   1.   Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 6 December 2016. They shall immediately inform the Commission thereof.
   Member States shall provide that the provisions referred to in the first subparagraph are to apply to all undertakings within the scope of Article 1 for the financial year starting on 1 January 2017 or during the calendar year 2017.
   When Member States adopt those provisions, they shall contain a reference to this Directive or shall be accompanied by such reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States.
   2.   Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.
   Article 5
   Entry into force
   This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
   Article 6
   Addressees
   This Directive is addressed to the Member States.

      Done at Strasbourg, 22 October 2014.

            For the European Parliament

            The President

         M. SCHULZ

            For the Council

            The President

         B. DELLA VEDOVA

      (1)  OJ C 327, 12.11.2013, p. 47.

      (2)  Position of the European Parliament of 15 April 2014 (not yet published in the Official Journal) and decision of the Council of 29 September 2014.

      (3)  Directive 2013/34/EU 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 (OJ L 182, 29.6.2013, p. 19).

      (4)  Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (OJ L 176, 27.6.2013, p. 338).