Corporate Social Responsibility
Einde inhoudsopgave
Corporate Social Responsibility (IVOR nr. 77) 2010/4.2.8:4.2.8 Exemptions
Corporate Social Responsibility (IVOR nr. 77) 2010/4.2.8
4.2.8 Exemptions
Documentgegevens:
Mr. T.E. Lambooy, datum 17-11-2010
- Datum
17-11-2010
- Auteur
Mr. T.E. Lambooy
- JCDI
JCDI:ADS364593:1
- Vakgebied(en)
Ondernemingsrecht (V)
Toon alle voetnoten
Voetnoten
Voetnoten
Companies not exceeding two of the following criteria: a balance sheet total of 17,5 million euro, a net turnover of 35 million euro and an average of 250 personnel during the book year (figures as amended per Directive 2006/46/EC of 14 June 2006).
Deze functie is alleen te gebruiken als je bent ingelogd.
Article 1.14, paragraph b, allows Member States to exempt companies covered by article 27 of the Fourth Directive1 from the requirement to include information on non-financial indicators in their annual reports. This exemption concerns small and medium-sized companies for which the new obligation could prove to be too burdensome.