Corporate Social Responsibility (IVOR nr. 77) 2010/4.7.1:4.7.1 Implementation of art. 1.14 EU Modernisation Directive in national law

Corporate Social Responsibility (IVOR nr. 77) 2010/4.7.1

4.7.1 Implementation of art. 1.14 EU Modernisation Directive in national law

Documentgegevens:

Mr. T.E. Lambooy, datum 17-11-2010

Datum: 17-11-2010
Auteur: Mr. T.E. Lambooy
JCDI: JCDI:ADS367063:1
Vakgebied(en): Ondernemingsrecht (V)

Member State	Implementation	Literal text art. 1.14?	Implemented in which law?
Belgium	Yes	Yes	Wetboek van Vennootschappen, art. 96
Bulgaria	Delay
Cyprus	*(#1)
Czech Republic	Yes	Yes	Accounting Act 563/1991, section 21
Denmark	Yes	Yes	Accounting Act, art. 99 sub para. 2
Germany	Yes	No, but same meaning	Handelsgesetzbuchs, art. 289
Estonia	Yes	No, but same meaning	Accounting Act, art. 24
Finland	Yes	No, but same meaning	Accounting Act, chapter 3, sect. 1, subsect. 5, sect. 2, subsect. 1
France	Yes	Yes	Code de Commerce, art.L225-100
Greece	Yes	Yes	Corporate Law 2190/1920, art. 43 a, para 3(a)
Hungary	Yes	No, but same meaning	Act C of 2000 On Accounting, art. 95
Ireland	*
Italy	Yes	Yes	Art. 2428 Italian Civil Code (#2)
Latvia	Partially	No, only environmental	Law on annual accounts of undertakings, chapter 7, section 55
Lithuania	*		Law on Financial Statements of Entities
Luxemburg	Yes	Yes	Loi du 17 juin 1992, art. 70 (#3)
Malta	No		Companies Act, Chapter 386, art. 177
Netherlands	Yes	Yes	Burgerlijk Wetboek, art. 2:391 lid 1
Austria	Yes	No, but same meaning	Handelsgesetzbuchs, art. 243
Poland	Partially	No, no "fair review"	Accounting Act, art. 49
Portugal	Yes	Yes	Official Plan of Account, art. 66
Romania	Delay
Slovenia	Yes	No, but same meaning	Companies act, section 8, art. 70
Slovakia	Yes	No, but same meaning	Act. No. 431/2002 Coll. On accounting, sect. 22a. Section 20
Spain	Yes	Yes	Texto refundido de la Ley de Sociedades Anonimas, art. 202, point 1 1(4)3
United Kingdom	Yes	Yes	The Companies Regulations 2005, The Companies Act 1985 (#4)
Sweden	*

The research for Annex 4.1 ended on 29 February 2008.

* means: no information provided to the Commission by the Member State, nor information found through other sources

Also 3 Legislative Decrees have been amended: D.Lgs.9/4/1991 n.127; D.Lgs. 27/1/1992 n. 87; D.Lgs. 7/9/005 n. 209. Implementation Act: D.Lgs 2/2/2007 n. 32, published in the Gazette Ufficiale of March 28, 2007, n. 72.

Loi du 17 juin 1992 relative aux comptes annuels et comptes consolidés des établissements de crédit de droit luxembourgeois et aux obligations en matière de publicité des documents comptables des succursales d'établissements de crédit et d'établissements financiers de droit étranger, art. 70.

The Companies (1986 Order) Regulations (Northern Ireland) 2005, art. 242ZZA en 242ZZB en The Companies Act 1985 Regulations 2005 art. 234ZZA en 234ZZB.