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  1. #2441830

    eitic ghnó agus cultúr corparáideach, lena n-áirítear frithéilliú agus frithbhreabaireacht, cosaint sceithirí agus leas ainmhithe;

    business ethics and corporate culture, including anti-corruption and anti-bribery, the protection of whistleblowers and animal welfare;

    Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting (Text with EEA relevance)

  2. #2441495

    Bíonn faisnéis de dhíth ar úsáideoirí faoi chultúr corparáideach na ngnóthas agus a gcur chuige i leith eitic ghnó freisin, ar gnéithe iad a aithnítear mar ghnéithe de chreataí údarásacha maidir le rialachas corparáideach amhail Prionsabail Rialachais Dhomhanda an Líonra Idirnáisiúnta um Rialachas Corparáideach, lena n-áirítear faisnéis faoi fhrithéilliú agus frithbhreabaireacht, agus faoi ghníomhaíochtaí agus gealltanais an ghnóthais arb é is aidhm dóibh a thionchar polaitiúil a fheidhmiú, lena n-áirítear a ghníomhaíochtaí brústocaireachta.

    Users also need information about undertakings’ corporate culture and approach to business ethics, which are recognised elements of authoritative frameworks on corporate governance, such as the Global Governance Principles of the International Corporate Governance Network, including information about anti-corruption and anti-bribery, and about the undertaking’s activities and commitments aimed at exerting its political influence, including its lobbying activities.

    Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting (Text with EEA relevance)