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Процедура : 2020/2137(INI)
Етапи на разглеждане в заседание
Етапи на разглеждане на документа : A9-0240/2020

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A9-0240/2020

Разисквания :

PV 14/12/2020 - 30
CRE 14/12/2020 - 30

Гласувания :

PV 16/12/2020 - 15
PV 17/12/2020 - 9

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P9_TA(2020)0372

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Понеделник, 14 декември 2020 г. - Брюксел

30. Устойчиво корпоративно управление (кратко представяне)
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  Presidente. – Segue-se a breve apresentação do relatório de Pascal Durand sobre uma governação sustentável das empresas (2020/2137(INI)) (A9-0240/2020).

 
  
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  Pascal Durand, rapporteur. – Monsieur le Président, Monsieur le Commissaire, quelle meilleure transition pourrions-nous avoir pour parler de la gouvernance durable et des reportings non financiers que le rapport qui vient d’être évoqué et votre intervention et celle de mes collègues sur une Europe plus sociale et sur l’intégration sociale?

Parce que, dans ces dossiers qui peuvent apparaître techniques, nous sommes au cœur de ce qui est éminemment politique – politique au sens noble du terme: parce que cela touche à notre vision, la vision que nous voulons construire pour notre Union européenne. La vision de savoir si nous voulons, en matière extra-financière, nous faire imposer nos normes par l’extérieur, par les États-Unis, par la Chine ou par je ne sais quelle autre puissance, ou si nous voulons, au contraire, rester maîtres dans une logique d’indépendance et de souveraineté. Rester maîtres de notre modèle économique, environnemental, social, c’est tout l’enjeu de ce reporting extra-financier, de cette gouvernance nouvelle des entreprises.

Quelle est notre ambition? Quelle est notre volonté de construire effectivement un monde qui soit plus durable, plus soutenable, plus vivable pour l’ensemble de la population? Sans entrer dans le détail – évidemment trop technique –, nous devons regarder en face la situation telle qu’elle se présente.

Nous sommes dans un moment où les entreprises – pour des raisons qu’il ne nous appartient pas de développer ici, mais qui sont une réalité – se trouvent confrontées à des enjeux de très court terme. Elles se trouvent dans une logique de nécessité de développer des profits à court terme, d’essayer de compenser la financiarisation de notre société. Elles sont obligées d’aller au-devant d’une logique qui est une logique qui détruit une vision à moyen et à long terme de l’entreprise.

Nous devons rééquilibrer: c’est ça, l’objet de nos normes. Ce n’est pas de porter atteinte au monde de l’entreprise, au contraire. C’est d’essayer de créer de la véritable valeur et une valeur qui persiste dans le temps, une valeur qui ne fasse pas que les dividendes soient, en l’espace de 20 ans, développés de 1 à 4 %, pendant que la recherche et les investissements diminuent quasiment dans les mêmes proportions.

Nous sommes obligés de penser à ce futur et de le construire ensemble. Alors, nous avons des objectifs, les objectifs que l’Union s’est elle-même fixés, avec la taxonomie, avec ces normes environnementales, ces normes sociales qui en font un modèle et un îlot sur l’ensemble de cette planète. Cet équilibre entre l’environnement, le social, l’humain et l’économique, que nous avons toujours porté et que nous devons continuer à défendre, nous devons l’intégrer maintenant au XXIe siècle.

Alors oui, nous avons des objectifs. Mme von der Leyen et ce Parlement ont rappelé les objectifs du Green Deal. Eh bien, pour arriver à faire ce pacte vert, nous avons besoin de tous et de toutes. Nous avons besoin d’investissements, nous avons besoin des entreprises, nous avons besoin des salariés, nous avons besoin des parties prenantes. C’est ça que nous devons réaliser tous ensemble. Et pour cela, le reporting non financier doit être clair. On doit avoir une seule norme, on en a 1 500 à ce jour, parce que ces normes ne sont pas fixées dans un cadre juridique.

Alors je le répète, et je terminerai là-dessus, parce que c’est vraiment le cœur: que voulons-nous construire ensemble? Si nous voulons un marché, si nous voulons faire en sorte que l’arbitraire ne domine pas et que ce ne soit pas simplement la loi des plus forts, alors nous devons poser des normes qui soient extrêmement claires. Nous devons avoir des rapports clairs, nous devons avoir des audits indépendants, nous devons avoir une gouvernance qui respecte à la fois les salariés, l’égalité des genres, le long terme, qui prenne en compte l’ensemble des conditions humaines, environnementales et, je le répète, sociales qui se posent à nous au XXIe siècle.

C’est toute l’ambition que nous portons dans ce rapport et qui, je l’espère, ouvrira la voie à la Commission dans le cadre de la réforme des directives qu’elle doit présenter au début de l’année 2021.

 
  
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  Nicolas Schmit, Member of the Commission. – Mr President, first the Commission thanks the rapporteur, Mr Durand, and the Committee on Legal Affairs for their work on this important file and for the proposals. The Commission shares the objective of fostering long-term corporate behaviour towards the sustainability transition. As announced in its 2021 work programme, the Commission intends to propose next year the revision of the Non-Financial Reporting Directive and a legislative initiative on sustainable corporate governance.

To prepare this initiative, the Commission has commissioned studies which show that there is a trend in the last 30 years for listed companies within the EU to focus mainly on short-term benefits of shareholders rather than on the long-term interests of the company. This affects long-term resilience, sustainability and performance. Designing time horizons of corporate decision-making that are more long-term and promoting corporate governance that is more conducive to sustainability would contribute to companies’ resilience and performance. We welcome the fact that the report by Mr Durand targets exactly these matters.

The report calls on the Commission to ensure that directors’ duties should not focus mainly on the short-term maximisation of shareholder value. These duties must pay sufficient attention to the long-term interests of the company and wider society, as well as those of employees and other relevant stakeholders. Companies that integrate stakeholder interests outperform others in the current crisis. As shown by a wide number of studies, such companies have better performance in the long run.

The report by Mr Durand considers that company directors have a duty to address sustainability risks and impacts arising from their operations and supply chains. It also asks that sustainability strategies should include time-bound and science-based targets aligned with the EU’s international commitments. This includes in particular the Paris Agreement and the Convention on Biological Diversity and on deforestation.

The Commission will examine the possible impact of such rules as part of the impact assessment of the forthcoming legislative initiative on sustainable corporate governance. Furthermore, just as the report rightly pays attention to small and medium-sized enterprises, the Commission will also duly consider ways to cater for SMEs. We are looking into possible regulatory requirements which take into account the size of the company, as well as whether it is involved in a sector with a high sustainability risk. SMEs could also be supported with adequate tools and funding.

With regard to Parliament’s suggestions on the Non-Financial Reporting Directive, the Commission included the revision of these rules as part of its work programme for next year. We agree to the aim to be consistent with other relevant EU legislation, including the Taxonomy Regulation and the Sustainable Finance Disclosure Regulation. We also agree that it will be necessary to bring additional categories of companies under the scope of the legislation, and that reported sustainability information should be subject to audits.

We believe it will be necessary to require companies to use mandatory European sustainability-reporting standards. That is why the Commission has given a mandate to the European Financial Reporting Advisory Group to carry out preparatory work for the development of such standards. Next to working on European standards, we will also try to ensure progress towards greater alignment of standards at the global level.

The Commission also looks forward to the European Parliament’s upcoming report by Ms Wolters on corporate due diligence and accountability. Resilient and sustainable supply chains are key for European companies’ long-term competitiveness and viability. Due diligence is also essential to mitigate the adverse impacts of European production in third countries, where the biggest bulk of adverse impacts materialise.

Let me conclude by reiterating that the Commission’s priorities are clear: we need to deliver on the sustainability transition and the recovery, which is a very good opportunity for that. It is therefore key to help businesses in the way they operate, towards a transformation to a more sustainable economy.

Allow me just to quote Mark Carney, the former Governor of the Bank of England and now the UN Special Envoy for Climate Action and Finance. He said recently: ‘We have to work for a new basic social contract ensuring fairness across generations.’

 
  
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  Presidente. – Agradeço ao Comissário Nicolas Schmit as suas intervenções muito inspiradoras.

O debate está encerrado.

A votação das alterações realizar-se-á na quarta-feira, 16 de dezembro de 2020, e a votação final na quinta-feira, 17 de dezembro de 2020.

Declarações escritas (artigo 171.º)

 
  
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  Емил Радев (PPE), в писмена форма. – Днес сме свидетели на тенденции, при които постигането на икономическите цели от предприятията постепенно се обвързва с цели, които са нетрадиционни за тях: борбата с климатичните промени, преодоляването на социални проблеми, устойчивото развитие като цяло.

Ето защо мисля, че е важно да подпомогнем бизнеса да осъществи прехода към устойчива икономика. Време е за създаването на нова бизнес култура. Като я насърчаваме, ще подпомогнем процеса, който трябва да води предприятията по пътя на устойчивото корпоративно управление. То носи допълнителна стойност за обществото, но и за самите компании, тъй като фирмите, поели по пътя на устойчивото корпоративно управление, са по-продуктивни и по-солидни. В разгара на COVID пандемията и кризата, която увеличи рисковете за бизнеса, огромно значение придобиват нашите усилия да се защитят европейските предприятия, като разбира се, това не става за сметка на правата на работниците и акционерите.

Необходими са общоевропейски действия в тази насока. Те обаче в никакъв случай не бива да водят до налагането на непосилни тежести за малките и средни предприятия. При промени в дружественото право трябва да прилагаме балансиран подход, отчитащ както икономическите, така и социалните и екологичните фактори. Така ще стимулираме интегрирането на политики на устойчивост при корпоративното вземане на решения.

 
Последно осъвременяване: 11 май 2021 г.Правна информация - Политика за поверителност