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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 D
Council of 23 October 2019 on the protection of persons who report breaches of Union law2 (‘the Whistleblower Directive’), – having regard to Regulation (EU) 2019/2088 of the European Parliament and of the Council of 27 November 2019 on sustainability‐related disclosures in the financial services sector3 (‘the Disclosure Regulation’),
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