德国和欧盟经济法数据库

 法律指令 2014/95/EU

I. 描述

Financial and non-financial reporting provides shareholders and other stakeholders with a meaningful, comprehensive view of the position and performance of companies.

Large public-interest entities (listed companies, banks, insurance undertakings and other companies that are so designated by Member States) with more than 500 employees should disclose in their management report relevant and useful information on their policies, main risks and outcomes relating to at least

  • environmental matters,
  • social and employee aspects,
  • respect for human rights,
  • anticorruption and bribery issues, and
  • diversity in their board of directors.

Source: h​t​t​p​:​/​/​e​c​.​e​u​r​o​p​a​.​e​u​/​f​i​n​a​n​c​e​/​c​o​m​p​a​n​y​-​r​e​p​o​r​t​i​n​g​/​n​o​n​-​f​i​n​a​n​c​i​a​l​_​r​e​p​o​r​t​i​n​g​/​i​n​d​e​x​_​e​n​.​h​t​m

II. 基本信息

标题

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

缩写
CSR-Directive
状态
现存
法律指令
2014/95/EU
官方. 版本
公告. EU 号. L (Legislation), 公布 330, 年 2014, S.1-9
日期
2014/10/22
公告
2014/11/15
法案
普通的法律法案
法律基础
Art. 50 AEUV
法的实施
Codecision procedure

III. 文本和产生历史

1. 文本

Titel
Allg. Daten
Textfassung

原始.版本 CSR-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

  2014/95/EU

Beschluss:
2014/10/22 (D)
Verkuendung:
2014/11/15 (V)
(D) 日期 | (V)公布

2. 发生史

Datum
Typ / Titel
Textfassungen
2013/11/12
Opinion of the European Economic and Social Committee
Abl. C 327/47
2013/04/16
Proposal
COM(2013) 207 final

3. 影响

Auswirkungstyp
Richtlinie
Textfassungen
修改
  法律指令 2013/34/EU

IV. Umsetzung in den Mitgliedstaaten

1. 在德国的实施

Legend

Legislative Act Status

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目录

I. 描述
II. 基本信息
III. 文本和产生历史
1. 文本
2. 发生史
3. 影响
IV. Umsetzung in den Mitgliedstaaten
1. 在德国的实施