law assignment about 美国企业的社会责任 [7]
论文作者:英语论文论文属性:议论文 Argument Essay登出时间:2015-08-03编辑:Karlie点击率:14302
论文字数:3629论文编号:org201507292220319267语种:英语 English地区:美国价格:免费论文
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摘要:本论文主要阐述了有关于美国企业社会责任的法律法规,由于美国社会和环境问题不断出现,美国政府采取立法手段来解决这些环境问题,并且举了很多具体的例子,让读者深入了解美国企业社会责任的法律法规。
sive. The only juridical risk for companies is that if a company fails to comply any stakeholder could go the court and claim the missing information. Listed companies will apply these requirements as of FY 2012. This Act will be reviewed after three years and is under the pressure of the European Commission, which prepares its own recommendation for 2013, to extend the reporting of extra-financial information.
MAJOR FEATURES OF GRENELLE II ACT
This Act is consistent with the approach of integrated reporting: companies have to include in their annual management report «information on the way in which society takes account of the social and environmental consequences of its activity as well as its societal commitments for sustainable development. The top management signs and is accountable for this report. It also forces company to match their extra-financial reporting schedule with the financial reporting schedule.
For businesses: The Grenelle II Act modifies several Codes applying to the different possible legal forms in France. For instance it modifies the Commercial Code (article 225-102-1) which applies to limited companies. The requirements also apply to partnerships limited by shares, European companies, cooperative societies, agricultural cooperative societies, mutual insurance companies, credit institutions, investment companies and financial companies. However, it does not apply to limited liability companies and private limited companies (less restrictive forms of limited company), general partnerships, property investment companies and joint-interest organizations.
For public authorities: the article 226 of the Grenelle II Act includes extra-financial reporting requirements for public authorities.
Companies will have to consolidate the extra-financial information for all of their subsidiaries, as long as the parent company exceeds the thresholds even for their non-French subsidiaries.
Reliability: an 'independent third-party body' (such as the statutory auditors but also bodies approved by the COFRAC, the French accreditation body) has to verify the information disclosed. An inter-ministerial decree will detail the specifications of its mission. Due to the potential high cost for such missions, the decree is likely to focus on a verification of the reporting process and not a verification of the data. This decree is likely to be consistent with the verification guidance from the ISAE 3000 and the AA1000. This body is appointed either by the CEO or at the annual general meeting for a maximum of 6 years (eg: the body may be named for only 1 year). The opinion of the body is documented in a report which deals with the honesty of the information provided by the company, the explanations provided when an information is not reported (comply or explain rule) and the due diligences performed. The report is included in the annual management report.
Transparency: the principle of the 'comply or explain' prevails and companies need to get a certificate of compliance from their independent third-party body. The body will also check if the company reports the mandatory information or explains why it does not (gap analysis). [19]
The Act does not set sanctions if companies fail to comply on time. However, given that the requirements are part of the Commercial Code, shareholders have the right to take legal action
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