248

vaste(t)

Sõna(d)
Väljaande liik
Autor
Märksõna
Kuupäev

The role of non-financial performance indicators and integrated reporting in achieving sustainable value creation

10-09-2021

Structured analysis of the current scientific evidence on the effects of sustainability reporting including non-financial performance indicators, stand-alone sustainability reporting as well as integrated reporting. It discusses the benefits and challenges particularly related to internal decision-making, external transparency as well as financial and non-financial/environmental, social and governance effects. Further, it offers policy recommendations in view of the European Commission’s proposal ...

Structured analysis of the current scientific evidence on the effects of sustainability reporting including non-financial performance indicators, stand-alone sustainability reporting as well as integrated reporting. It discusses the benefits and challenges particularly related to internal decision-making, external transparency as well as financial and non-financial/environmental, social and governance effects. Further, it offers policy recommendations in view of the European Commission’s proposal on the Corporate Sustainability Reporting Directive.

Parlamendiväline autor

Tami DINH, Anna HUSMANN, Gaia MELLONI

Biometric Recognition and Behavioural Detection Assessing the ethical aspects of biometric recognition and behavioural detection techniques with a focus on their current and future use in public spaces

02-09-2021

This study, commissioned by the European Parliament’s Policy Department for Citizens’ Rights and Constitutional Affairs at the request of the JURI and PETI Committees, analyses the use of biometric techniques from an ethical and legal perspective. Biometric techniques raise a number of specific ethical issues, as an individual cannot easily change biometric features, and as these techniques tend to intrude into the human body and ultimately the human self. Further issues are more generally associated ...

This study, commissioned by the European Parliament’s Policy Department for Citizens’ Rights and Constitutional Affairs at the request of the JURI and PETI Committees, analyses the use of biometric techniques from an ethical and legal perspective. Biometric techniques raise a number of specific ethical issues, as an individual cannot easily change biometric features, and as these techniques tend to intrude into the human body and ultimately the human self. Further issues are more generally associated with large-scale surveillance, algorithmic decision making, or profiling. The study analyses different types of biometric techniques and draws conclusions for EU legislation

Parlamendiväline autor

Christiane WENDEHORST, Yannic DULLER

Regulating targeted and behavioural advertising in digital services. How to ensure users’ informed consent

31-08-2021

The study addresses the regulation of targeted and behavioural advertising in the context of digital services. Marketing methods and technologies deployed in behavioural and target advertising are presented. The EU law on consent to the processing of personal data is analysed, in connection with advertising practices. Ways of improving the quality of consent are discussed as well as ways of restricting its scope as a legal basis for the processing of personal data. This study is commissioned by ...

The study addresses the regulation of targeted and behavioural advertising in the context of digital services. Marketing methods and technologies deployed in behavioural and target advertising are presented. The EU law on consent to the processing of personal data is analysed, in connection with advertising practices. Ways of improving the quality of consent are discussed as well as ways of restricting its scope as a legal basis for the processing of personal data. This study is commissioned by the European Parliament’s Policy Department for Citizens’ Rights and Constitutional Affairs at the request of the JURI Committee...

Regulating targeted and behavioural advertising in digital services. How to ensure users’ informed consent

30-08-2021

The study addresses the regulation of targeted and behavioural advertising in the context of digital services. Marketing methods and technologies deployed in behavioural and target advertising are presented. The EU law on consent to the processing of personal data is analysed, in connection with advertising practices. Ways of improving the quality of consent are discussed as well as ways of restricting its scope as a legal basis for the processing of personal data. This study is commissioned by ...

The study addresses the regulation of targeted and behavioural advertising in the context of digital services. Marketing methods and technologies deployed in behavioural and target advertising are presented. The EU law on consent to the processing of personal data is analysed, in connection with advertising practices. Ways of improving the quality of consent are discussed as well as ways of restricting its scope as a legal basis for the processing of personal data. This study is commissioned by the European Parliament’s Policy Department for Citizens’ Rights and Constitutional Affairs at the request of the JURI Committee.

Biometric Recognition and Behavioural Detection Assessing the ethical aspects of biometric recognition and behavioural detection techniques with a focus on their current and future use in public spaces

06-08-2021

This study, commissioned by the European Parliament’s Policy Department for Citizens’ Rights and Constitutional Affairs at the request of the JURI and PETI Committees, analyses the use of biometric techniques from an ethical and legal perspective. Biometric techniques raise a number of specific ethical issues, as an individual cannot easily change biometric features, and as these techniques tend to intrude into the human body and ultimately the human self. Further issues are more generally associated ...

This study, commissioned by the European Parliament’s Policy Department for Citizens’ Rights and Constitutional Affairs at the request of the JURI and PETI Committees, analyses the use of biometric techniques from an ethical and legal perspective. Biometric techniques raise a number of specific ethical issues, as an individual cannot easily change biometric features, and as these techniques tend to intrude into the human body and ultimately the human self. Further issues are more generally associated with large-scale surveillance, algorithmic decision making, or profiling. The study analyses different types of biometric techniques and draws conclusions for EU legislation.

Parlamendiväline autor

Christiane WENDEHORST, Yannic DULLER.

Regulation of the digital sector: EU-US Explainer

28-07-2021

With online platforms and markets enmeshed in our societies and economies, the need to revisit and update existing digital regulations is becoming increasingly apparent. The debate around these reforms in the US, the EU and elsewhere touches on fundamental questions of privacy, transparency and free speech and the dynamic between private firms and governmental oversight is complex. While online platforms play a salient role in daily life, both the US and the EU continue to operate with regulations ...

With online platforms and markets enmeshed in our societies and economies, the need to revisit and update existing digital regulations is becoming increasingly apparent. The debate around these reforms in the US, the EU and elsewhere touches on fundamental questions of privacy, transparency and free speech and the dynamic between private firms and governmental oversight is complex. While online platforms play a salient role in daily life, both the US and the EU continue to operate with regulations dating back over a generation. As significant challenges regarding illegal and harmful online content and moderation liability continue to have real world effects today, both the EU and the US are currently considering precedent-setting updates.

Parlamendiväline autor

European Parliament Liaison Office in Washington DC

Tackling Environmental Crimes under EU Law: The Liability of Companies in the Context of Corporate Mergers and Acquisitions

18-06-2021

This study addresses the fate of environmental liability and environmental crime under mergers and acquisitions. It analyses whether environmental liability is passed on, either to a successor or to a parent company. Also the role of companies in the Environmental Crime Directive is analysed with specific attention to succession of companies. Particular attention is given to the concept of ecocide. The study concludes that in case of a merger or acquisition environmental obligations are passed on ...

This study addresses the fate of environmental liability and environmental crime under mergers and acquisitions. It analyses whether environmental liability is passed on, either to a successor or to a parent company. Also the role of companies in the Environmental Crime Directive is analysed with specific attention to succession of companies. Particular attention is given to the concept of ecocide. The study concludes that in case of a merger or acquisition environmental obligations are passed on to the acquiring company. However, there is still the risk that corporations could organise their own insolvency. This can be remedied by imposing mandatory solvency guarantees. Criminal liability of an enterprise can in many legal systems also be transferred to the successor company.

Parlamendiväline autor

Michael G. FAURE

Update the Unfair Contract Terms directive for digital services

09-02-2021

This study analyses common terms in contracts of digital service providers, indicating when they could significantly distort the balance between the parties’ rights and obligations to the detriment of consumers and should, therefore, fall within the scope of the Unfair Contract Terms Directive. Further, the study discusses the particularities of the assessment of online transparency of terms of digital service providers and sanctions they could face if they breach the current consumer protection ...

This study analyses common terms in contracts of digital service providers, indicating when they could significantly distort the balance between the parties’ rights and obligations to the detriment of consumers and should, therefore, fall within the scope of the Unfair Contract Terms Directive. Further, the study discusses the particularities of the assessment of online transparency of terms of digital service providers and sanctions they could face if they breach the current consumer protection framework. Recommendations are made to improve the effectiveness of this framework by: introducing a black and grey list of unfair terms, strengthening current sanctions, and introducing new obligations for digital service providers.

Parlamendiväline autor

Marco LOOS, Joasia LUZAK

Digital automation and the future of work

29-01-2021

This report addresses the nature, scope and possible effects of digital automation. It reviews relevant literature and situates modern debates on technological change in historical context. It also offers some policy options that, if implemented, would help to harness technology for positive economic and social ends. The report recognises that technological change can affect not just the volume of work but also its quality. It identifies threats to job quality and an unequal distribution of the risks ...

This report addresses the nature, scope and possible effects of digital automation. It reviews relevant literature and situates modern debates on technological change in historical context. It also offers some policy options that, if implemented, would help to harness technology for positive economic and social ends. The report recognises that technological change can affect not just the volume of work but also its quality. It identifies threats to job quality and an unequal distribution of the risks and benefits associated with digital automation. In response, it recommends a number of policy options – ones that aim to go beyond the provision of skills and training and which seek a human-centred approach to digital transformations of work based on industrial democracy and social partnership. Overall, the report pushes for a new Digital Social Contract and a future of work that works for all

Parlamendiväline autor

DG, EPRS_This study has been written by David Spencer, Matt Cole, Simon Joyce, Xanthe Whittaker and Mark Stuart of the Leeds University Business School, University of Leeds, UK, at the request of the Panel for the Future of Science and Technology (STOA) and managed by the Scientific Foresight Unit, within the Directorate-General for Parliamentary Research Services (EPRS) of the Secretariat of the European Parliament.

Non-financial Reporting Directive

28-01-2021

In line with the European Green Deal, a key element to foster sustainable growth and finance the green transition will be to channel funding in economic activities that contribute to environmental, social and governance-related objectives. Directive 2014/95/EU on the disclosure of non-financial and diversity information (NFRD) has set the EU on a clear course towards greater business transparency and accountability on social and environmental issues. It helps to measure, monitor and manage companies ...

In line with the European Green Deal, a key element to foster sustainable growth and finance the green transition will be to channel funding in economic activities that contribute to environmental, social and governance-related objectives. Directive 2014/95/EU on the disclosure of non-financial and diversity information (NFRD) has set the EU on a clear course towards greater business transparency and accountability on social and environmental issues. It helps to measure, monitor and manage companies' performance and their impact on society. However, as this briefing shows, the NFRD suffers from several deficiencies such as lack of comparability, reliability and relevance of non-financial information provided. The Commission therefore intends to review the NFRD in the first quarter of 2021.

Eelseisvad üritused

27-09-2021
Turning the tide on cancer: the national parliaments' view on Europe's Cancer Plan
Muu sündmus -
BECA
27-09-2021
US trade policy
Kuulamine -
INTA
27-09-2021
Consumer protection and automated decision-making tools in a modern economy
Kuulamine -
IMCO

Partnerid