Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THECOUNCIL 对于欧洲议会和欧洲议会指令的建议 理事会.pdf

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1、EUROPEANCOMMISSIONBrussels,16.4.2013SWD(2013)127finalCOMMISSIONSTAFFWORKINGDOCUMENTIMPACTASSESSMENTAccompanyingthedocumentProposalforaDIRECTIVEOFTHEEUROPEANPARLIAMENTANDOFTHECOUNCILamendingCouncilDirectives78/660/EECand83/349/EECasregardsdisclosureofnon-fi

2、nancialanddiversityinformationbycertainlargecompaniesandgroups{COM(2013)207final}{SWD(2013)128final}ENENTABLEOFCONTENT1ProceduralIssuesandConsultationofInterestedParties...........................................................21.1.Proceduralissues.......

3、.................................................................................................21.2.RecommendationoftheImpactAssessmentBoard...................................................32Policycontext................................................

4、.............................................................................42.1CSR,CorporateGovernanceandNon-FinancialInformation...................................42.2Existinglegislationandinternationalframeworks.........................................

5、............52.3On-goingEUInitiatives.............................................................................................73ProblemdefinitionandSubsidiarity...........................................................................................7

6、3.1Problem1:InadequateTransparencyofNon-FinancialInformation......................103.2Problem2:Insufficientboarddiversity....................................................................123.3Whichstakeholdersareaffectedandhow?..........................

7、....................................173.4BaselineScenario:Howwilltheproblemevolvewithoutaction?..........................213.5TheEU'srighttoact.................................................................................................224Objectives...

8、..............................................................................................................................235PolicyOptions-descriptionandanalysis...........................................