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  1. #2643103

    ‘luachanna inbhuaine a chorprú’, ‘glacadh le castacht san inbhuaine’, ‘todhchaí inbhuanaithe a shamhlú’ agus ‘gníomhú ar mhaithe le hinbhuaine’.

    ‘embodying sustainability values’, ‘embracing complexity in sustainability’, ‘envisioning sustainable futures’ and ‘acting for sustainability’.

    PROPOSAL FOR A JOINT EMPLOYMENT REPORT FROM THE COMMISSION AND THE COUNCIL

  2. #2441245

    Tagraíonn go leor eagraíochtaí, tionscnamh agus cleachtóirí i réimse an tuairiscithe inbhuanaitheachta do “fhaisnéis inbhuanaitheachta”.

    Many organisations, initiatives and practitioners in the field of sustainability reporting refer to ‘sustainability information’.

    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)

  3. #2441788

    Máthairghnóthas ar foghnóthas é de mháthairghnóthas atá bunaithe i dtríú tír, déanfar é a dhíolmhú freisin ó na hoibleagáidí a leagtar amach i míreanna 1 go 5 den Airteagal seo i gcás ina n-áirítear máthairghnóthas den sórt sin agus a fhoghnóthais i dtuairisciú inbhuanaitheachta comhdhlúite an mháthairghnóthais sin atá bunaithe i dtríú tír agus i gcás ina ndéantar an tuairisciú inbhuanaitheachta comhdhlúite sin i gcomhréir leis na caighdeáin tuairiscithe inbhuanaitheachta arna nglacadh de bhun Airteagal 29b nó ar bhealach atá coibhéiseach leis na caighdeáin tuairiscithe inbhuanaitheachta sin, arna chinneadh i gcomhréir le gníomh cur chun feidhme maidir le coibhéis na gcaighdeán tuairiscithe inbhuanaitheachta arna nglacadh de bhun an tríú fomhír d”Airteagal 23(4) de Threoir 2004/109/CE.

    A parent undertaking which is a subsidiary undertaking of a parent undertaking that is established in a third country shall also be exempted from the obligations set out in paragraphs 1 to 5 of this Article where such parent undertaking and its subsidiary undertakings are included in the consolidated sustainability reporting of that parent undertaking that is established in a third country and where that consolidated sustainability reporting is carried out in accordance with the sustainability reporting standards adopted pursuant to Article 29b or in a manner equivalent to those sustainability reporting standards, as determined in accordance with an implementing act on the equivalence of sustainability reporting standards adopted pursuant to the third subparagraph of Article 23(4) of Directive 2004/109/EC.

    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)

  4. #2441881

    i gcás inarb infheidhme, tuairim a chur in iúl bunaithe ar dhearbhú iontaofachta teoranta a mhéid a bhaineann le comhlíonadh cheanglais na Treorach seo ag an tuairisciú inbhuanaitheachta, lena n-áirítear comhlíonadh na gcaighdeán tuairiscithe inbhuanaitheachta arna nglacadh de bhun Airteagal 29b nó 29c ag an tuairisciú inbhuanaitheachta, an próiseas a dhéanann an gnóthas chun an fhaisnéis a thuairiscítear de bhun na gcaighdeán tuairiscithe inbhuanaitheachta sin a shainaithint, agus comhlíonadh an cheanglais maidir le tuairisciú inbhuanaitheachta a mharcáil i gcomhréir le hAirteagal 29d, agus a mhéid a bhaineann le comhlíonadh na gceanglas tuairiscithe dá bhforáiltear in Airteagal 8 de Rialachán (AE) 2020/852;”;

    where applicable, express an opinion based on a limited assurance engagement as regards the compliance of the sustainability reporting with the requirements of this Directive, including the compliance of the sustainability reporting with the sustainability reporting standards adopted pursuant to Article 29b or Article 29c, the process carried out by the undertaking to identify the information reported pursuant to those sustainability reporting standards, and the compliance with the requirement to mark up sustainability reporting in accordance with Article 29d, and as regards the compliance with the reporting requirements provided for in Article 8 of Regulation (EU) 2020/852;’;

    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)

  5. #2441450

    Chun an suaitheadh a íoslaghdú do ghnóthais a thuairiscíonn faisnéis inbhuanaitheachta cheana féin, ba cheart a chur san áireamh le caighdeáin tuairiscithe inbhuanaitheachta na caighdeáin agus creataí atá ann cheana féin maidir le cuntasaíocht agus tuairisciú inbhuanaitheachta i gcás inarb iomchuí.

    In order to minimise disruption for undertakings that already report sustainability information, sustainability reporting standards should take account of existing standards and frameworks for sustainability reporting and accounting where appropriate.

    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)

  6. #2441995

    ceanglaítear leis na caighdeáin tuairiscithe inbhuanaitheachta ar ghnóthais an fhaisnéis is gá a nochtadh chun tuiscint a fháil ar a dtionchair ar ábhair inbhuanaitheachta, agus an fhaisnéis is gá a nochtadh chun tuiscint a fháil i dtaobh conas a dhéanann ábhair inbhuanaitheachta difear dá bhfhorbairt, bhfeidhmíocht agus seasamh.”;

    that the sustainability reporting standards require undertakings to disclose information necessary to understand their impacts on sustainability matters, and information necessary to understand how sustainability matters affect their development, performance and position.’;

    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)

  7. #1930082

    Dá bhrí sin, ar mhaithe le nochtadh faisnéise a bhaineann le hinbhuanaitheacht a fheabhsú i gcuideachtaí agus na ceanglais maidir le nochtadh den sórt sin a chomhchuibhiú dá bhforáiltear i Rialachán (AE) 2017/1129, agus dlí seirbhísí eile airgeadais de chuid an Aontais á chur san áireamh ag an am céanna, ba cheart don Choimisiún, i gcomhthéacs an athbhreithnithe ar Rialachán (AE) 2017/1129, a mheas an iomchuí faisnéis a bhaineann le hinbhuanaitheacht a chomhtháthú i Rialachán (AE) 2017/1129 agus a mheas an iomchuí togra reachtach a dhéanamh chun comhleanúnachas le cuspóirí inbhuanaitheachta agus inchomparáideacht na faisnéise a bhaineann le hinbhuanaitheacht a áirithiú ar fud dhlí sheirbhísí airgeadais an Aontais.

    Therefore, for the purpose of improving companies’ disclosure of sustainability-related information and harmonising the requirements for such disclosure provided for in Regulation (EU) 2017/1129, while also taking into account other Union financial services law, the Commission should, in the context of the review of Regulation (EU) 2017/1129, assess whether it is appropriate to integrate sustainability-related information in Regulation (EU) 2017/1129 and assess whether it is appropriate to make a legislative proposal in order to ensure coherence with sustainability objectives and the comparability of sustainability-related information across Union financial services law.

    Regulation (EU) 2021/337 of the European Parliament and of the Council of 16 February 2021 amending Regulation (EU) 2017/1129 as regards the EU Recovery prospectus and targeted adjustments for financial intermediaries and Directive 2004/109/EC as regards the use of the single electronic reporting format for annual financial reports, to support the recovery from the COVID-19 crisis (Text with EEA relevance)

  8. #2441345

    Dá bhrí sin, ba cheart an foghnóthas a dhíolmhú nuair a dhéantar an tuairisciú inbhuanaitheachta comhdhlúite i gcomhréir leis na caighdeáin tuairiscithe inbhuanaitheachta a ghlacann an Coimisiún de bhun Airteagal 29b de Threoir 2013/34/AE a thugtar isteach leis an Treoir leasaitheach seo nó ar bhealach atá coibhéiseach leis na caighdeáin tuairiscithe inbhuanaitheachta sin, arna chinneadh i gcomhréir le gníomh cur chun feidhme maidir le coibhéis na gcaighdeán tuairiscithe inbhuanaitheachta arna ghlacadh de bhun an tríú fomhír d”Airteagal 23(4) de Threoir 2004/109/CE.

    Therefore, the subsidiary undertaking should be exempted when the consolidated sustainability reporting is carried out in accordance with the sustainability reporting standards adopted by the Commission pursuant to Article 29b of Directive 2013/34/EU introduced by this amending Directive or in a manner equivalent to those sustainability reporting standards, as determined in accordance with an implementing act on the equivalence of sustainability reporting standards adopted pursuant to the third subparagraph of Article 23(4) of Directive 2004/109/EC.

    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)

  9. #2441376

    Ba cheart a cheangal ar ghnóthais freisin a nochtadh cibé acu a chuirtear nó nach gcuirtear leasanna na ngeallsealbhóirí san áireamh ina samhail ghnó agus ina straitéis ghnó agus conas a chuirtear leasanna na ngeallsealbhóirí san áireamh; aon deiseanna don ghnóthas a leanann ó ábhair inbhuanaitheachta; cur chun feidhme na ngnéithe den straitéis ghnó a dhéanann difear d”ábhair inbhuanaitheachta nó a ndéanann ábhair inbhuanaitheachta difear dóibh; aon sprioc inbhuanaitheachta a shocraigh an gnóthas agus an dul chun cinn a rinneadh i dtreo iad a bhaint amach; ról an bhoird agus an lucht bainistíochta maidir le hábhair inbhuanaitheachta; na príomh-dhrochthionchair iarbhír agus fhéideartha a bhaineann le gníomhaíochtaí an ghnóthais; agus conas a rinne an gnóthas sainaithint ar an bhfaisnéis ar ina leith a dhéanann sé tuairisciú.

    Undertakings should also be required to disclose whether and how their business model and strategy take account of the interests of stakeholders; any opportunities for the undertaking arising from sustainability matters; the implementation of the aspects of the business strategy which affect, or are affected by, sustainability matters; any sustainability targets set by the undertaking and the progress made towards achieving them; the role of the board and management with regard to sustainability matters; the principal actual and potential adverse impacts connected with the undertaking’s activities; and how the undertaking has identified the information that it reports on.

    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)

  10. #2441503

    Ba cheart treoraíocht do ghnóthais a bheith sna caighdeáin tuairiscithe inbhuanaitheachta freisin maidir leis an bpróiseas a leantar chun an fhaisnéis inbhuanaitheachta nach mór a chur san áireamh sa tuarascáil bhainistíochta a aithint, ós rud é nár cheart a cheangal ar ghnóthas a nochtadh ach an fhaisnéis atá ábhartha chun tuiscint a fháil ar a thionchair ar ábhair inbhuanaitheachta, agus an fhaisnéis atá ábhartha chun tuiscint a fháil ar an gcaoi a ndéanann ábhair inbhuanaitheachta difear d”fhorbairt, feidhmíocht agus seasamh an ghnóthais.

    The sustainability reporting standards should also contain guidance for undertakings on the process for identifying the sustainability information that should be included in the management report, since an undertaking should only be required to disclose the information relevant to understanding its impacts on sustainability matters, and the information relevant to understanding how sustainability matters affect its development, performance and position.

    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)

  11. #2441561

    Ba cheart a chumhdach leis an tuairim sin cibé acu an gcomhlíontar caighdeáin tuairiscithe inbhuanaitheachta an Aontais leis an tuairisciú inbhuanaitheachta nó nach gcomhlíontar, mar aon leis an bpróiseas a dhéanann an gnóthas chun an fhaisnéis a thuairiscítear a aithint de bhun na gcaighdeán tuairiscithe inbhuanaitheachta agus an chomhlíontacht leis an gceanglas chun tuairisciú inbhuanaitheachta a mharcáil.

    That opinion should cover the compliance of the sustainability reporting with Union sustainability reporting standards, the process carried out by the undertaking to identify the information reported pursuant to the sustainability reporting standards and compliance with the requirement to mark up sustainability reporting.

    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)

  12. #2441621

    Chun a áirithiú go ndéantar athbhreithnithe dearbhaithe cáilíochta freisin i ndáil le dearbhú an tuairiscithe inbhuanaitheachta agus chun a áirithiú go bhfuil oideachas gairmiúil agus taithí ábhartha iomchuí i dtuairisciú inbhuanaitheachta agus i ndearbhú an tuairiscithe inbhuanaitheachta ag na daoine a dhéanann athbhreithnithe dearbhaithe cáilíochta, ba cheart an ceanglas sin chun córas a bhunú le haghaidh athbhreithniú dearbhaithe cáilíochta a dhéanamh a shíneadh chun dearbhú an tuairiscithe inbhuanaitheachta a chumhdach.

    To ensure that quality assurance reviews also take place for the assurance of sustainability reporting and that the persons who carry out quality assurance reviews have appropriate professional education and relevant experience in sustainability reporting and in the assurance of sustainability reporting, that requirement to set up a system of quality assurance review should be extended to the assurance of sustainability reporting.

    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)

  13. #2441622

    Mar bheart idirthréimhseach, go dtí an 31 Nollaig 2025, ba cheart na daoine a dhéanann athbhreithnithe dearbhaithe cáilíochta a bhaineann le dearbhú an tuairiscithe inbhuanaitheachta a dhíolmhú ón gceanglas taithí ábhartha a bheith acu i dtuairisciú inbhuanaitheachta agus i ndearbhú an tuairiscithe inbhuanaitheachta nó i seirbhísí inbhuanaitheachta gaolmhara eile.

    As a transitional measure, until 31 December 2025, the persons who carry out quality assurance reviews of the assurance of sustainability reporting should be exempted from the requirement to have relevant experience in sustainability reporting and in the assurance of sustainability reporting or in other sustainability-related services.

    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)

  14. #2441917

    De mhaolú ar an gcéad fhomhír den mhír seo, féadfar an tuarascáil inbhuanaitheachta dá dtagraítear i mír 1 den Airteagal seo a tharraingt suas i gcomhréir leis na caighdeáin tuairiscithe inbhuanaitheachta arna nglacadh de bhun Airteagal 29b nó ar bhealach atá coibhéiseach leis na caighdeáin tuairiscithe inbhuanaitheachta sin, arna chinneadh i gcomhréir le gníomh cur chun feidhme maidir le coibhéis na gcaighdeán tuairiscithe inbhuanaitheachta arna ghlacadh de bhun an tríú fomhír d”Airteagal 23(4) de Threoir 2004/109/CE.

    By way of derogation from the first subparagraph of this paragraph, the sustainability report referred to in paragraph 1 of this Article may be drawn up in accordance with the sustainability reporting standards adopted pursuant to Article 29b or in a manner equivalent to those sustainability reporting standards, as determined in accordance with an implementing act on the equivalence of sustainability reporting standards adopted pursuant to the third subparagraph of Article 23(4) of Directive 2004/109/EC.

    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)

  15. #2442169

    Go dtí an 31 Nollaig 2025, féadfaidh na Ballstáit daoine a dhéanann athbhreithnithe dearbhaithe cáilíochta a bhaineann le dearbhú an tuairiscithe inbhuanaitheachta a dhíolmhú ón gceanglas taithí ábhartha a bheith acu i dtuairisciú inbhuanaitheachta agus i ndearbhú an tuairiscithe inbhuanaitheachta nó i seirbhísí eile a bhaineann leis an inbhuanaitheacht.”;

    Member States may exempt, until 31 December 2025, persons who carry out quality assurance reviews relating to the assurance of sustainability reporting from the requirement to have relevant experience in sustainability reporting and in the assurance of sustainability reporting or in other sustainability-related services.’;

    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)

  16. #2113912

    Chun cur ar chumas cliant nó cliant ionchasach na céimeanna éagsúla inbhuanaitheachta a thuiscint agus chun a bheith in ann cinntí feasacha infheistíochta a dhéanamh i dtaobh inbhuanaitheachta, ba cheart do ghnólachtaí infheistíochta a sholáthraíonn comhairle infheistíochta agus seirbhísí bainistithe punainne míniú a thabhairt faoin difríocht, ar thaobh amháin, idir ionstraimí airgeadais a dhírítear, go huile nó i bpáirt, ar infheistíochtaí inbhuanaithe i ngníomhaíochtaí eacnamaíochta, ionstraimí atá incháilithe mar infheistíochtaí inbhuanaithe ó thaobh an chomhshaoil de faoi Rialachán (AE) 2020/852 ó Pharlaimint na hEorpa agus ón gComhairle, is é sin infheistíochtaí inbhuanaithe faoi mar a shainmhínítear in Airteagal 2, pointe (17), de Rialachán (AE) 2019/2088, agus ionstraimí airgeadais ina dtugtar drochthionchair phríomha ar thosca inbhuanaitheachta san áireamh, tosca a bhféadfaidís a bheith incháilithe le bheith molta óir go dtagann siad le sainroghanna inbhuanaitheachta cliant, agus, ar an taobh eile, ionstraimí airgeadais eile gan na gnéithe sonracha sin agus nár cheart iad a bheith incháilithe le bheith molta do chliaint nó do chliaint ionchasacha a bhfuil sainroghanna inbhuanaitheachta ar leith acu.

    To enable clients or potential clients to understand those different degrees of sustainability and take informed investment decisions in terms of sustainability, investment firms that provide investment advice and portfolio management services should explain the distinction between, on the one hand, financial instruments that pursue, fully or in part, sustainable investments in economic activities that qualify as environmentally sustainable under Regulation (EU) 2020/852 of the European Parliament and of the Council, sustainable investments as defined in Article 2, point (17), of Regulation (EU) 2019/2088, and financial instruments that consider principal adverse impacts on sustainability factors that might be eligible for recommendation as meeting individual sustainability preferences of clients, and, on the other hand, other financial instruments without those specific features that should not be eligible for recommendation to the clients or potential clients that have individual sustainability preferences.

    Commission Delegated Regulation (EU) 2021/1253 of 21 April 2021 amending Delegated Regulation (EU) 2017/565 as regards the integration of sustainability factors, risks and preferences into certain organisational requirements and operating conditions for investment firms (Text with EEA relevance)

  17. #2114210

    Chun cur ar chumas custaiméirí nó custaiméirí ionchasacha na céimeanna éagsúla inbhuanaitheachta a thuiscint agus chun a bheith in ann cinntí feasacha infheistíochta a dhéanamh i dtaobh inbhuanaitheachta, ba cheart d’idirghabhálaithe árachais agus do ghnóthais árachais a dháileann táirgí infheistíochta árachas-bhunaithe míniú a thabhairt faoin difríocht idir táirgí infheistíochta árachas-bhunaithe a dhírítear, go huile nó i bpáirt, ar infheistíochtaí inbhuanaithe i ngníomhaíochtaí eacnamaíochta, táirgí atá incháilithe mar infheistíochtaí inbhuanaithe ó thaobh an chomhshaoil de faoi Rialachán (AE) 2020/852 ó Pharlaimint na hEorpa agus ón gComhairle, is é sin infheistíochtaí inbhuanaithe faoi mar a shainmhínítear in Airteagal 2, pointe (17), de Rialachán (AE) 2019/2088 ó Pharlaimint na hEorpa agus ón gComhairle agus táirgí infheistíochta árachas-bhunaithe ina dtugtar drochthionchair phríomha ar thosca inbhuanaitheachta san áireamh, táirgí a bhfhéadfaidís a bheith incháilithe le bheith á moladh do chustaiméirí óir tagann siad le sainroghanna inbhuanaitheachta custaiméirí, agus, ar an taobh eile, táirgí infheistíochta árachas-bhunaithe eile gan na gnéithe sonracha sin agus nár cheart iad a bheith incháilithe le bheith á moladh do chustaiméirí nó do chustaiméirí ionchasacha a bhfuil sainroghanna inbhuanaitheachta ar leith acu.

    To enable customers or potential customers to understand the different degrees of sustainability and take informed investment decisions in terms of sustainability, insurance intermediaries and insurance undertakings distributing insurance-based investment products should explain the distinction between, on the one hand, insurance-based investment products that pursue, fully or in part, sustainable investments in economic activities that qualify as environmentally sustainable under Regulation (EU) 2020/852 of the European Parliament and of the Council, sustainable investments as defined in Article 2, point (17), of Regulation (EU) 2019/2088 of the European Parliament and of the Council and insurance-based investment products that consider principal adverse impacts on sustainability factors that might be eligible for recommendation as meeting individual sustainability preferences of customers, and, on the other hand, other insurance-based investment products without those specific features that should not be eligible for recommendation to customers or potential customers that have individual sustainability preferences.

    Commission Delegated Regulation (EU) 2021/1257 of 21 April 2021 amending Delegated Regulations (EU) 2017/2358 and (EU) 2017/2359 as regards the integration of sustainability factors, risks and preferences into the product oversight and governance requirements for insurance undertakings and insurance distributors and into the rules on conduct of business and investment advice for insurance-based investment products (Text with EEA relevance)

  18. #2441732

    Gnóthas ar foghnóthas é de mháthairghnóthas atá bunaithe i dtríú tír, déanfar é a dhíolmhú freisin ó na hoibleagáidí a leagtar amach i míreanna 1 go 4 den Airteagal seo i gcás ina n-áirítear gnóthas den sórt sin agus a fhoghnóthais i dtuairisciú inbhuanaitheachta comhdhlúite an mháthairghnóthais sin atá bunaithe i dtríú tír agus i gcás ina ndéantar an tuairisciú inbhuanaitheachta comhdhlúite sin i gcomhréir leis na caighdeáin tuairiscithe inbhuanaitheachta arna nglacadh de bhun Airteagal 29b nó ar bhealach atá coibhéiseach leis na caighdeáin tuairiscithe inbhuanaitheachta sin, arna chinneadh i gcomhréir le gníomh cur chun feidhme maidir le coibhéis na gcaighdeán tuairiscithe inbhuanaitheachta arna nglacadh de bhun an tríú fomhír d”Airteagal 23(4) de Threoir 2004/109/CE ó Pharlaimint na hEorpa agus ón gComhairle.

    An undertaking which is a subsidiary undertaking of a parent undertaking that is established in a third country shall also be exempted from the obligations set out in paragraphs 1 to 4 of this Article where such undertaking and its subsidiary undertakings are included in the consolidated sustainability reporting of that parent undertaking that is established in a third country and where that consolidated sustainability reporting is carried out in accordance with the sustainability reporting standards adopted pursuant to Article 29b or in a manner equivalent to those sustainability reporting standards, as determined in accordance with an implementing act on the equivalence of sustainability reporting standards adopted pursuant to the third subparagraph of Article 23(4) of Directive 2004/109/EC of the European Parliament and of the Council.

    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)

  19. #295330

    inrochtaineacht do chách, cúram ar ardcháilíocht agus inbhuaine fhadtéarmach airgeadais.

    accessibility for all, high-quality care and long-term financial sustainability.

    Regulation (EC) No 1338/2008 of the European Parliament and of the Council of 16 December 2008 on Community statistics on public health and health and safety at work

  20. #310493

    (d) cur le hinbhuanaitheacht agus leanúnachas maidir le soláthar sonraí agus faisnéis GMES;

    (d) contributing to the sustainability and continuity of the provision of GMES data and information;

    Regulation (EU) No 911/2010 of the European Parliament and of the Council of 22 September 2010 on the European Earth monitoring programme (GMES) and its initial operations (2011 to 2013)

  21. #353217

    inbhuaine na ngníomhaíochtaí ina n-iomláine.

    the overall sustainability of the actions.

    Regulation (EC) No 923/2009 of the European Parliament and of the Council of 16 September 2009 amending Regulation (EC) No 1692/2006 establishing the second Marco Polo programme for the granting of Community financial assistance to improve the environmental performance of the freight transport system (Marco Polo II)

  22. #532636

    Conclúidí ón gComhairle an 18 Meitheamh 2012 maidir leis an gComhpháirtíocht Eorpach um Nuáil "Táirgiúlacht agus Inbhuanaitheacht na Talmhaíochta"

    Council conclusions of 18 June 2012 on the European Innovation Partnership "Agricultural productivity and sustainability"

    Council conclusions of 18 June 2012 on the European Innovation Partnership ‘Agricultural productivity and sustainability’

  23. #534563

    Le leibhéil ísle litearthachta, cuirtear srian ar an bhfás eacnamaíoch agus íslítear inbhuanaitheacht an fháis sin.

    Low literacy levels hold back economic growth and reduce its sustainability.

    Council conclusions of 26 November 2012 on literacy

  24. #567611

    Inbhuanaitheacht chomhshaoil

    Environmental Sustainability

    Regulation (EU) No 99/2013 of the European Parliament and of the Council of 15 January 2013 on the European statistical programme 2013-17 Text with relevance for the EEA and for Switzerland

  25. #567687

    Inbhuanaitheacht chomhshaoil

    Environmental sustainability

    Regulation (EU) No 99/2013 of the European Parliament and of the Council of 15 January 2013 on the European statistical programme 2013-17 Text with relevance for the EEA and for Switzerland

  26. #569102

    Meastóireacht ar inbhuanaitheacht fhiachas an rialtais

    Evaluation of the sustainability of the government debt

    Regulation (EU) No 472/2013 of the European Parliament and of the Council of 21 May 2013 on the strengthening of economic and budgetary surveillance of Member States in the euro area experiencing or threatened with serious difficulties with respect to their financial stability

  27. #594136

    inbhuanaitheacht, inter alia trí astaíochtaí a laghdú, trí thacú le giniúint eadrannach ar fhuinneamh in-athnuaite agus trí fheabhas a chur ar úsáid gáis in-athnuaite;

    sustainability, inter alia through reducing emissions, supporting intermittent renewable generation and enhancing deployment of renewable gas;

    Regulation (EU) No 347/2013 of the European Parliament and of the Council of 17 April 2013 on guidelines for trans-European energy infrastructure and repealing Decision No 1364/2006/EC and amending Regulations (EC) No 713/2009, (EC) No 714/2009 and (EC) No 715/2009 Text with EEA relevance

  28. #594659

    An leibhéal inbhuanaitheachta :

    Level of sustainability :

    Regulation (EU) No 347/2013 of the European Parliament and of the Council of 17 April 2013 on guidelines for trans-European energy infrastructure and repealing Decision No 1364/2006/EC and amending Regulations (EC) No 713/2009, (EC) No 714/2009 and (EC) No 715/2009 Text with EEA relevance

  29. #603781

    iomaíochas agus inbhuanaitheacht fhiontair an Aontais a neartú, go háirithe FBManna;

    strengthening the competitiveness and sustainability of the Union's enterprises, particularly SMEs;

    Regulation (EU) No 1287/2013 of the European Parliament and of the Council of 11 December 2013 establishing a Programme for the Competitiveness of Enterprises and small and medium-sized enterprises (COSME) (2014 - 2020) and repealing Decision No 1639/2006/EC Text with EEA relevance

  30. #603784

    feidhmiú na FBManna maidir le hinbhuanaitheacht;

    performance of SMEs as regards sustainability;

    Regulation (EU) No 1287/2013 of the European Parliament and of the Council of 11 December 2013 establishing a Programme for the Competitiveness of Enterprises and small and medium-sized enterprises (COSME) (2014 - 2020) and repealing Decision No 1639/2006/EC Text with EEA relevance

  31. #603861

    Gníomhaíochtaí chun na coinníollacha creata a fheabhsú ar mhaithe le hiomaíochas agus inbhuanaitheacht fhiontair an Aontais, go háirithe FBManna

    Actions to improve the framework conditions for the competitiveness and sustainability of Union enterprises, particularly SMEs

    Regulation (EU) No 1287/2013 of the European Parliament and of the Council of 11 December 2013 establishing a Programme for the Competitiveness of Enterprises and small and medium-sized enterprises (COSME) (2014 - 2020) and repealing Decision No 1639/2006/EC Text with EEA relevance

  32. #604307

    straitéisí le haghaidh inbhuanaitheachta airgeadais a bhunú.".

    develop strategies for financial sustainability.".

    Regulation (EU) No 1292/2013 of the European Parliament and of the Council of 11 December 2013 amending Regulation (EC) No 294/2008 establishing the European Institute of Innovation and Technology Text with EEA relevance

  33. #606912

    meastóireachtaí na rannpháirtithe maidir leis na gníomhaíochtaí ina raibh siad páirteach agus maidir lena n-inbhuanaitheacht (mar a cheaptar a bheidh);

    participants' assessment of the activities in which they participated and of their (expected) sustainability;

    Regulation (EU) No 1381/2013 of the European Parliament and of the Council of 17 December 2013 establishing a Rights, Equality and Citizenship Programme for the period 2014 to 2020 Text with EEA relevance

  34. #607175

    Measúnú na rannpháirtithe maidir leis na gníomhaíochtaí ar ghlac siad páirt iontu agus maidir lena n-inbhuanaitheacht (an inbhuanaitheacht a bhfuiltear ag súil léi);

    participants' assessment of the activities in which they participated and of their (expected) sustainability;

    Regulation (EU) No 1382/2013 of the European Parliament and of the Council of 17 December 2013 establishing a Justice Programme for the period 2014 to 2020 Text with EEA relevance

  35. #607410

    an t-iomaíochas agus an inbhuanaitheacht a chur chun tosaigh'.

    putting competitiveness and sustainability at centre stage'.

    Regulation (EU) No 1285/2013 of the European Parliament and of the Council of 11 December 2013 on the implementation and exploitation of European satellite navigation systems and repealing Council Regulation (EC) No 876/2002 and Regulation (EC) No 683/2008 of the European Parliament and of the Council

  36. #610356

    Is é an dúshlán atá ann breis nuálaíochta a spreagadh in FBManna, agus sa chaoi sin a n-iomaíochas, a n-inbhuanaitheacht agus a bhfás a fheabhsú.

    The challenge is to stimulate more innovation in SMEs, thereby enhancing their competitiveness, sustainability and growth.

    Regulation (EU) No 1291/2013 of the European Parliament and of the Council of 11 December 2013 establishing Horizon 2020 - the Framework Programme for Research and Innovation (2014-2020) and repealing Decision No 1982/2006/EC Text with EEA relevance

  37. #610760

    Is mórdhúshlán é sin don gheilleagar, don tsochaí agus d'inbhuanaitheacht an airgeadais phoiblí.

    This presents a major challenge for the economy, society and the sustainability of public finances.

    Regulation (EU) No 1291/2013 of the European Parliament and of the Council of 11 December 2013 establishing Horizon 2020 - the Framework Programme for Research and Innovation (2014-2020) and repealing Decision No 1982/2006/EC Text with EEA relevance

  38. #619105

    táscairí maidir le hinbhuanaitheacht chomhshaoil, eacnamaíoch agus shóisialta;

    indicators for environmental, economic and social sustainability;

    REGULATION (EU) No 1380/2013 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 11 December 2013 on the Common Fisheries Policy, amending Council Regulations (EC) No 1954/2003 and (EC) No 1224/2009 and repealing Council Regulations (EC) No 2371/2002 and (EC) No 639/2004 and Council Decision 2004/585/EC

  39. #630843

    Ba cheart go sainaithneodh an Coimisiún socruithe conarthacha iomchuí lena gcothaítear inbhuanaitheacht an tsoláthair seirbhíse.

    The Commission should identify appropriate contractual arrangements fostering the sustainability of service provision.

    REGULATION (EU) No 377/2014 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 3 April 2014 establishing the Copernicus Programme and repealing Regulation (EU) No 911/2010

  40. #631186

    cur le hinbhuanaitheacht agus leanúnachas maidir le sonraí Copernicus agus faisnéis Copernicus a sholáthar;

    contributing to the sustainability and continuity of the provision of Copernicus data and Copernicus information;

    REGULATION (EU) No 377/2014 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 3 April 2014 establishing the Copernicus Programme and repealing Regulation (EU) No 911/2010

  41. #631816

    inbhuanaitheacht an chomhshaoil, lena n-áirítear idirspleáchas idir torann agus astaíochtaí;

    environmental sustainability, including interdependencies between noise and emissions;

    Position (EU) No 8/2014 of the Council at first reading with a view to the adoption of a Regulation of the European Parliament and of the Council on the establishment of rules and procedures with regard to the introduction of noise-related operating restrictions at Union airports within a Balanced Approach and repealing Directive 2002/30/EC Adopted by the Council on 24 March 2014

  42. #650948

    infheistíochtaí lena ndéanfar feidhmiú foriomlán agus inbhuanaitheacht an ghabháltais talmhaíochta a fheabhsú;

    improve the overall performance and sustainability of the agricultural holding;

    Regulation (EU) No 1305/2013 of the European Parliament and of the Council of 17 December 2013 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) and repealing Council Regulation (EC) No 1698/2005

  43. #651432

    táirgiúlacht talmhaíochta, inmharthanacht eacnamaíoch, inbhuanaitheacht, aschur agus éifeachtúlacht acmhainní atá méadaithe;

    increased agricultural productivity, economic viability, sustainability, output and resource efficiency;

    Regulation (EU) No 1305/2013 of the European Parliament and of the Council of 17 December 2013 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) and repealing Council Regulation (EC) No 1698/2005

  44. #651463

    CEN DO THÁIRGIÚLACHT AGUS INBHUANAITHEACHT TALMHAÍOCHTA

    EIP FOR AGRICULTURAL PRODUCTIVITY AND SUSTAINABILITY

    Regulation (EU) No 1305/2013 of the European Parliament and of the Council of 17 December 2013 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) and repealing Council Regulation (EC) No 1698/2005

  45. #651466

    Déanfaidh CEN do tháirgiúlacht agus inbhuanaitheacht talmhaíochta an méid seo a leanas:

    The EIP for agricultural productivity and sustainability shall:

    Regulation (EU) No 1305/2013 of the European Parliament and of the Council of 17 December 2013 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) and repealing Council Regulation (EC) No 1698/2005

  46. #651471

    Déanfaidh CEN do tháirgiúlacht agus inbhuanaitheacht talmhaíochta iarracht a aidhmeanna a bhaint amach mar seo a leanas:

    The EIP for agricultural productivity and sustainability shall seek to achieve its aims by:

    Regulation (EU) No 1305/2013 of the European Parliament and of the Council of 17 December 2013 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) and repealing Council Regulation (EC) No 1698/2005

  47. #651477

    Beidh grúpaí oibriúcháin CEN mar chuid de CEN do tháirgiúlacht agus inbhuanaitheacht talmhaíochta.

    EIP operational groups shall form part of the EIP for agricultural productivity and sustainability.

    Regulation (EU) No 1305/2013 of the European Parliament and of the Council of 17 December 2013 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) and repealing Council Regulation (EC) No 1698/2005

  48. #656293

    inbhuanaitheacht tionscadail forbraíochta nó athphlandaithe bunaithe ar mheastóireacht eacnamaíoch;

    the sustainability of projects of development or replantations on the basis of an economic evaluation;

    Corrigendum to Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 ( OJ L 347, 20.12.2013 )

  49. #660507

    inbhuanaitheacht trí:

    sustainability through:

    Regulation (EU) No 1315/2013 of the European Parliament and of the Council of 11 December 2013 on Union guidelines for the development of the trans-European transport network and repealing Decision No 661/2010/EU Text with EEA relevance

  50. #660777

    an inbhuanaitheacht a fheabhsú agus tionchar na heitlíochta ar an gcomhshaol a mhaolú;

    improving sustainability and mitigating the environmental impact from aviation.

    Regulation (EU) No 1315/2013 of the European Parliament and of the Council of 11 December 2013 on Union guidelines for the development of the trans-European transport network and repealing Decision No 661/2010/EU Text with EEA relevance