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Non-financial reporting beyond the strict minimum: is the workforce a well-informed stakeholder?

Non-financial reporting beyond the strict minimum: is the workforce a well-informed stakeholder?

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Published by N R Dewi Nurmayani
This working paper by Jan Cremers of the Amsterdam Institute of Advanced Labour Studies summarises the results of an inquiry by the SEEurope network on the current legal framework and practices in 28 European countries regarding non-financial and sustainability-related reporting by European companies and the role and involvement of trade union representatives in this form of reporting.

In view of recent efforts at EU level to stimulate companies to go beyond the traditional financial and economic reporting, the results of the study are rather patchy and disappointing. Even in the best countries there is little evidence that non-financial reporting practices of companies go beyond traditional items. Moreover, workforce and workplace conditions are not seen as a key part of sustainability concerns and workers’ representatives are not sufficiently involved in the long-term sustainability policy of their companies.

Last but not least, the crisis has placed labour organisations on the defensive in the sense that sustainability issues come to be perceived as a “luxury” at a time when labour law and collective bargaining are subject to organized deregulation attacks.
This working paper by Jan Cremers of the Amsterdam Institute of Advanced Labour Studies summarises the results of an inquiry by the SEEurope network on the current legal framework and practices in 28 European countries regarding non-financial and sustainability-related reporting by European companies and the role and involvement of trade union representatives in this form of reporting.

In view of recent efforts at EU level to stimulate companies to go beyond the traditional financial and economic reporting, the results of the study are rather patchy and disappointing. Even in the best countries there is little evidence that non-financial reporting practices of companies go beyond traditional items. Moreover, workforce and workplace conditions are not seen as a key part of sustainability concerns and workers’ representatives are not sufficiently involved in the long-term sustainability policy of their companies.

Last but not least, the crisis has placed labour organisations on the defensive in the sense that sustainability issues come to be perceived as a “luxury” at a time when labour law and collective bargaining are subject to organized deregulation attacks.

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Categories:Types, Research
Published by: N R Dewi Nurmayani on May 06, 2013
Copyright:Attribution Non-commercial

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03/15/2014

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Non-financial reporting beyond thestrict minimum: is the workforce awell-informed stakeholder?
 Jan Cremers
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Working Paper 2013.02
 
european trade union institute
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Non-financial reporting beyond thestrict minimum: is the workforce awell-informed stakeholder?
 Jan Cremers
.....................................................................................................................................
Working Paper 2013.02
 
Acknowledgment
The author would like to thank the team members and the national experts of the SEEurope network for their input, advice and review of various materials.The reporting was facilitated by AIAS.Jan Cremers is a former MEP. Currently, he is associated with the AmsterdamInstitute of Advanced Labour Studies and the Law Faculty of the University of  Amsterdam. He is a member of the SEEurope steering group that deals withissues related to the European Company Statute.Mail:
 j.cremers@uva.nlwww.worker-participation.eu/European-Company
 
Brussels, 2013©Publisher: ETUI aisbl, BrusselsAll rights reservedPrint: ETUI Printshop, BrusselsD/2013/10.574/04ISSN 1994-4446 (print version)ISSN 1994-4454 (pd version)
The ETUI is nancially supported by the European Union. The European Union is not responsible or any use made o the inormation contained in this publication.

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