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European Parliament

European Parliament2019-2024 TEXTS ADOPTEDP9_TA(2021)0073 Corporate due diligence and corporate accountability European Parliament resolution of 10 March 2021 with recommendations to the Commission on corporate due diligence and corporate accountability (2020/2129(INL))The European Parliament , having regard to Article 225 of the Treaty on the Functioning of the European Union, having regard to the charter of Fundamental Rights of the European Union ( the charter ), having regard to Regulation (EU) No 995/2010 of the European Parliament and of the Council of 20 October 2010 laying down the obligations of operators who place timber and timber products on the market1 ( the Timber Regulation ), having regard to Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC2 ( the Accounting Directive ), having regard to Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups3 ( the Non-Financial Reporting Directive ), having regard to the Regulatio

of 26 June 2013 on the annual financial statements, consolidated financial statements ... – having regard to the Paris Agreement adopted on 12 December 2015 (‘the Paris Agreement’), ... and the Charter, to ensure sustainable development and consistency between its external action and other policies; whereas the Council of the European ...

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