Traduction de «Compte social » (Français → Anglais) :

the countries in which each statutory auditor operating as a sole practitioner or audit firm that is a member of the network is qualified as a statutory auditor or has his, her or its registered office, central administration or principal place of business.

A third country shall be deemed to set requirements equivalent to those set out in the second subparagraph of Article 4(3) of Directive 2004/109/EC in relation to individual accounts where, under the law of a third country, an issuer whose registered office is in that third country is not required to prepare consolidated accounts but is required to prepare its individual accounts in accordance with international accounting standards recognised pursuant to Article 3 of Regulation (EC) No 1606/2002 of the European Parliament and of the Council as applicable within the Community or with third country national accounting standards equivalent ...[+++] to those standards.

The statutory audit requires adequate knowledge of matters such as company law, fiscal law and social law.

Since countries such as Great Britain, Germany, Australia and France have already introduced legislation to encourage socially responsible investing, does the Minister of Finance agree with the principle that the managers of pension funds should operate more transparently and publish the human, social and environmental criteria taken into account in their choice of investments?

The competent public authorities, undertakings or the two sides of industry; each within their own sphere of competence; should set up continuing and permanent training systems enabling every person to undergo retraining more especially through leave for training purposes; to improve his skills or to acquire new skills; particularly in the light of technical developments; " Considering that employers and unions in the Social Dialogue have pointed out in joint statements of 19 June 1990, 6 November 1990 and 20 December 1991 that an improvement of Europ ...[+++]ean vocational education and training is crucial to a strengthening of the competitiveness of European business enterprises, and that intensified efforts in this area play a central role in the development of regional policies and development of industry and trade; Considering that the European Parliament; in its Resolution adopted on 15 May 1992, asks Member States to ensure that training programmes lead to high-level qualifications and recommends analyses of the sandwich-type education programmes for the purposes of placing greater emphasis on vocational education and training; Referring to the Resolution of the European Parliament of 21 April 1993 on vocational training policy in the 1990s; Considering that vocational, technological and demographic developments call for improved possibilities of continued training within the framework of cohesive policies in the fields of labour market conditions and vocational education and training; Whereas co-operation in the field of vocational training should also be based on existing provisions in force in the Member States, taking into account the respective responsibilities of the competent public authorities, undertakings and social partners; while respecting the diversity of national legal system,s and practices, the powers under national law of the parties concerned and contractual autonomy; whereas the initiatives taken at national level by the Member States an ...

A corporate sustainability, triple-bottom-line report is the annual accountability of a company's economic, environmental and social performance - the same basic objectives as Bill C-8's proposed public accountability statements.