您的浏览器禁用了JavaScript(一种计算机语言,用以实现您与网页的交互),请解除该禁用,或者联系我们。[European Parliament]:企业可持续发展尽职调查指令 - 发现报告

企业可持续发展尽职调查指令

2024-10-21-European Parliament路***
企业可持续发展尽职调查指令

EuropeanParliament 2019-2024 TEXTSADOPTED P9_TA(2024)0329 CorporateSustainabilityDueDiligence EuropeanParliamentlegislativeresolutionof24April2024ontheproposalforadirectiveoftheEuropeanParliamentandoftheCouncilonCorporateSustainabilityDueDiligenceandamendingDirective(EU)2019/1937(COM(2022)0071–C9-0050/2022 –2022/0051(COD)) (Ordinarylegislativeprocedure:firstreading) TheEuropeanParliament, –havingregardtotheCommissionproposaltoParliamentandtheCouncil(COM(2022)0071), –havingregardtoArticle294(2),Article50(1),Article50(2),point(g),andArticle114oftheTreatyontheFunctioningoftheEuropeanUnion,pursuanttowhichtheCommissionsubmittedtheproposaltoParliament(C9-0050/2022), –havingregardtoArticle294(3)oftheTreatyontheFunctioningoftheEuropeanUnion, –havingregardtotheopinionoftheEuropeanEconomicandSocialCommitteeof14July20221, –havingregardtotheprovisionalagreementapprovedbythecommitteeresponsibleunderRule74(4)ofitsRulesofProcedureandtheundertakinggivenbytheCouncilrepresentativebyletterof15March2024toapproveParliament’sposition,inaccordancewithArticle294(4)oftheTreatyontheFunctioningoftheEuropeanUnion, –havingregardtoRule59ofitsRulesofProcedure, –havingregardtotheopinionsoftheCommitteeonForeignAffairs,CommitteeonInternationalTrade,CommitteeonEconomicandMonetaryAffairs,CommitteeonEmploymentandSocialAffairs,CommitteeontheEnvironment,PublicHealthandFoodSafety,CommitteeonDevelopment,CommitteeonIndustry,ResearchandEnergy,CommitteeontheInternalMarketandConsumerProtection, –havingregardtothereportoftheCommitteeonLegalAffairs(A9-0184/2023), 1OJC443,22.11.2022,p.81. 1.Adoptsitspositionatfirstreadinghereinaftersetout2; 2.CallsontheCommissiontoreferthemattertoParliamentagainifitreplaces,substantiallyamendsorintendstosubstantiallyamenditsproposal; 3.InstructsitsPresidenttoforwarditspositiontotheCouncil,theCommissionandthenationalparliaments. 2Thispositionreplacestheamendmentsadoptedon1June2023(Textsadopted,P9_TA(2023)0209). P9_TC1-COD(2022)0051 PositionoftheEuropeanParliamentadoptedatfirstreadingon24April2024withaviewtotheadoptionofDirective(EU)2024/…oftheEuropeanParliamentandoftheCounciloncorporatesustainabilityduediligenceandamendingDirective(EU)2019/1937andRegulation(EU)2023/2859 (TextwithEEArelevance) THEEUROPEANPARLIAMENTANDTHECOUNCILOFTHEEUROPEANUNION, HavingregardtotheTreatyontheFunctioningoftheEuropeanUnion,andinparticularArticle50(1),Article50(2),point(g),andArticle114thereof, HavingregardtotheproposalfromtheEuropeanCommission, Aftertransmissionofthedraftlegislativeacttothenationalparliaments, HavingregardtotheopinionoftheEuropeanEconomicandSocialCommittee1,Actinginaccordancewiththeordinarylegislativeprocedure2, 1OJC443,22.11.2022,p.81. 2PositionoftheEuropeanParliamentof24April2024. Whereas: (1)AsstatedinArticle2oftheTreatyonEuropeanUnion(TEU),theUnionisfoundedonthevaluesofrespectforhumandignity,freedom,democracy,equality,theruleoflawandrespectforhumanrightsasenshrinedintheCharterofFundamentalRightsoftheEuropeanUnion(the'Charter').Thosecorevalues,thathaveinspiredtheUnion’sowncreation,aswellastheuniversalityandindivisibilityofhumanrights,andrespectfortheprinciplesoftheCharteroftheUnitedNations(UN)andinternationallaw,shouldguidetheUnion’sactionontheinternationalscene.Suchactionincludesfosteringthesustainableeconomic,socialandenvironmentaldevelopmentofdevelopingcountries. (2)InlinewithArticle191oftheTreatyontheFunctioningoftheEuropeanUnion(TFEU),ahighlevelofprotectionandimprovementofthequalityoftheenvironmentandpromotingEuropeancorevaluesareamongtheprioritiesoftheUnion,assetoutinthecommunicationoftheCommissionof11December2019onAEuropeanGreenDeal.Theseobjectivesrequiretheinvolvementnotonlyofpublicauthoritiesbutalsoofprivateactors,inparticularcompanies. (3)InitsCommunicationof14January2020onaStrongSocialEuropeforJustTransition,theCommissioncommittedtoupgradingEurope’ssocialmarketeconomytoachieveajusttransitiontosustainability,ensuringthatno-oneisleftbehind.ThisDirectivewillalsocontributetotheEuropeanPillarofSocialRights,whichpromotesrightsensuringfairworkingconditions.ItformspartoftheUnionpoliciesandstrategiesrelatingtothepromotionofdecentworkworldwide,includinginglobalvaluechains,asreferredtointhecommunicationoftheCommissionof23February2022ondecentworkworldwide. (4)ThebehaviourofcompaniesacrossallsectorsoftheeconomyiskeytosuccesswithregardtotheUnion’ssustainabilityobjectivesasUnioncompanies,especiallylargeones,relyonglobalvaluechains.Itisalsointheinterestofcompaniestoprotecthumanrightsandtheenvironment,inparticulargiventherisingconcernofconsumersandinvestorsregardingthesetopics.Severalinitiativesfosteringenterpriseswhichsupportavalue-orientedtransformationalreadyexistatUnion,aswellasnationallevel. (5)Existinginternationalstandardsonresponsiblebusinessconductspecifythatcompaniesshouldprotecthumanrightsandsetouthowtheyshouldaddresstheprotectionoftheenvironmentacrosstheiroperationsandvaluechains.TheUNGuidingPrinciplesonBusinessandHumanRights(UNGuidingPrinciples)recognisetheresponsibilityofcompaniestoexercisehumanrightsduediligenc