The purpose of the opinion is to examine the extent to which existing EU company law currently serves as an "expedient" for the politically-desirable Green Deal and which gaps still need to be closed, in particular regarding corporate social responsibility obligations. The opinion will aim at following-up on the European Commission's initiative on due diligence and broadening the debate on sustainable corporate governance interlinking the social, environmental and economic dimensions.
Desarrollo sostenible - Related Opinions
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Europe is going through a green and digital transformation and the European institutions are committed to ensuring that people remain centre-stage and that the economy works for them.
Social dialogue, at national and European level, plays a key role in shaping economic, labour and social policies that promote the upward convergence of living and working conditions across Member States. Growing globalised and interconnected economies have caused an evolution of social dialogue and require a common and coordinated approach at European level. European social dialogue is an inalienable component of the European social model and is enshrined in the Treaty, supported by EU legislation and recognised in the European Pillar of Social Rights. The EESC encourages the European social partners to exploit all of the potentialities the Treaty offers them to engage in negotiations to address the new topics and rapid changes in the labour market.
Dictamen del CESE: Social dialogue as an important pillar of economic sustainability and the resilience of economies taking into account the influence of lively public debate in the Member States (Exploratory opinion at the request of the German presidency)
This opinion will look into the possibilities to engage with young people in a formal way at institutional level and provide the building blocks for a new structured approach to youth engagement at EU level.
The EESC proposes launching a European pact to effectively combat tax fraud, evasion and avoidance and money laundering. The Committee calls on the European Commission to promote a political initiative involving national governments and the other European institutions in achieving this goal, fostering the consensus needed for this and involving civil society. Cooperation between Member States should be the main pillar of the pact. The Committee urges the European institutions and the Member States to provide the financial and human resources required for the effective implementation of existing European legislation and to agree on a commitment to adopt all necessary new legislative and administrative measures to effectively combat tax offences and bad practices, money laundering and the activities of tax havens. This requires permanent evaluation of the outcome of implementing each measure.
While acknowledging the progress made by the Commission in taking account of smaller and less complex banking institutions in its recent regulatory measures, the EESC believes it would be useful to further increase the proportionality of banking rules, without sacrificing the effectiveness of prudential rules.
The EESC endorses the recent decision to push back the date for implementing the Basel III accord, and feels that when the time comes, the new provision on capital requirements should be transposed in a way that caters properly for the diversity of banking business models in Europe.
The EESC strongly supports the Commission's proposal – Next Generation EU – as a specific tool for a quick and effective recovery.
The EESC takes a very positive view of the Commission's two main decisions:
- to introduce an extraordinary financial recovery instrument as part of the multiannual financial framework
- to raise common debt, which will be repaid over a long period of time, and prevent the extraordinary financial burden from falling directly on the Member States in the short run.
The EESC strongly welcomes the fact that the newly proposed instrument should be closely coordinated with the European Semester process, and furthermore welcomes the Commission's proposal to introduce additional genuine own resources based on different taxes (revenues from the EU Emissions Trading System, digital taxation, large companies' revenues).