07/12/2017

Transposition of EU Directives into national laws: Environmental Liability and Non-Financial Reporting

environment

European legislation takes time, and the legal consequences of a European directive will only be felt in member states some years after the original adoption. In this article, we list the national legal transpositions for two European Directives on which FERMA has been working: Environmental Liability and Non-Financial Reporting. They show how the work that FERMA does in Brussels has concrete effects two or three years later in our members’ countries.

For a full list, see:

 

Below are links to the national laws in FERMA’s six largest members.

Environmental Liability Directive (ELD) – adopted 21 April 2004

France

  • LOI no 2008-757 du 1er août 2008 relative à la responsabilité environnementale et à diverses dispositions d’adaptation au droit communautaire dans le domaine de l’environnement

Journal Officiel de la République Française (JORF); 02/08/2008

Germany

  • Gesetz zur Umsetzung der Richtlinie des Europäischen Parlaments und des Rates über die Umwelthaftung zur Vermeidung und Sanierung von Umweltschäden

Bundesgesetzblatt Teil 1 (BGB 1); Number: 19; 14/05/2007

Italy

  • Decreto legislativo 3 aprile 2006, n. 152 Norme in materia ambientale

Gazzetta Ufficiale della Repubblica Italiana; 14/04/2006

Netherlands

  • Wet van 24 april 2008 tot wijziging van de Wet milieubeheer in verband met de implementatie van richtlijn nr. 2004/35/EG (milieuaansprakelijkheid)

Staatsblad; Number : 166; 20/05/2008

Sweden

  • Förordning (2007:667) om allvarliga miljöskador;

Svensk författningssamling (SFS); Number: 2007:667

United Kingdom

  • The Environmental Damage (Prevention and Remediation) Regulations 2009 (England)

Her Majesty's Stationery Office (HMSO); Number: SI 2009 N0. 153

 

Non-Financial Reporting Directive (NFR) – adopted on 22 October 2014

France

 

Germany

  • Gesetz zur Stärkung der nichtfinanziellen Berichterstattung der Unternehmen in ihren Lage- und Konzernlageberichten (CSR-Richtlinie-Umsetzungsgesetz)

Bundesgesetzblatt Teil 1 (BGB 1); Number: 20; 18/04/2017

Italy

  • Attuazione della direttiva 2014/95/UE del Parlamento Europeo e del Consiglio del 22.10.2014, recante modifiche alla direttiva 2013/34/UE per quanto riguarda la comunicazione di informazioni di carattere non finanziario e di informazioni sulla diversità da parte di talune imprese e di taluni gruppi di grandi dimensioni.

Gazzetta Ufficiale della Repubblica Italiana; Number: 7; 01/01/2017

Sweden

  • Företagens rapportering om hållbarhet och mångfaldspolicy

Civilutskottets betänkande 2016/17:CU2

 

Netherlands

  • Besluit van 14 maart 2017, houdende regels ter uitvoering van richtlijn 2014/95/EU van het

Europees Parlement en van de Raad van 22 oktober 2014 tot wijziging van richtlijn 2013/34/EU met betrekking tot de bekendmaking van niet-financiële informatie en informatie inzake diversiteit door bepaalde grote ondernemingen en groepen (PbEU 2014, L 330) (Besluit bekendmaking niet-financiële informatie)

Staatsblad; Number: 100; 23/03/2017

United Kingdom

  • The Companies, Partnerships and Groups (Accounts and Non-Financial Reporting) Regulations 2016 No.1245

Her Majesty's Stationery Office (HMSO); Number: OJC 327