Traduction de «principes et pratiques généralement acceptés » (Français → Anglais) :

Notes that, in adopting measures to counter UTPs within the food supply chain, due account must be taken of the specific features of each market and the legal requirements that apply to it, the different situations and approaches in individual Member States, the degree of consolidation or fragmentation of individual markets, and other significant factors, while also capitalising on measures already taken in some Member States that are proving to be effective; takes the view that any proposed regulatory efforts in this area should ensure that there is relatively broad discretion to tailor the measures to be taken to the specific features of each market, in order to avoid adopting a ‘one-size-fits-all’ approach, and should be based on th ...[+++]e general principle of improving enforcement by involving the relevant public bodies alongside the concept of private enforcement, thus also contributing to improving the fragmented and low level of cooperation that exists within different national enforcement bodies and to addressing cross-border challenges regarding UTPs.

This involves acceptance of the usual accounting and management principles and practices of the beneficiary provided they are in accordance with and certified by national authorities.

(3) In order to assess the equivalence of the Generally Accepted Accounting Principles (GAAP) of a third country with adopted IFRS, Commission Regulation (EC) No 1569/2007 of 21 December 2007 establishing a mechanism for the determination of equivalence of accounting standards applied by third country issuers of securities pursuant to Directives 2003/71/EC and 2004/109/EC of the European Parliament and of the Council provides for the definition of equivalence and establishes a mechanism for th ...[+++]e determination of equivalence of GAAP of a third country.

Moreover, although in principle an AES from another Member State could be accepted if it fulfils the requirements of that given application, the variety of available technical solutions may render the practical acceptance of an AES difficult.

Although finally, for reasons of my own, I have voted against increasing the thresholds, I am in agreement with the 50% increase out of practical considerations.

Education and training in the field of business administration have particular relevance to CSR in this context, and the encouragement of an effective dialogue between the worlds of business and education on this subject can contribute to the promotion of CSR principles and practices.