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Directive
About: Directive is a research topic. Over the lifetime, 5695 publications have been published within this topic receiving 56084 citations.
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TL;DR: A critical analysis is presented of the reports produced by four Technical Expert Working Group Sub-groups on Ethical Review, Cost–Benefit, Authorisation and Scope, finding a frequent lack of consensus among the SG members, resulting in a lack of clear guidance for the EC on what the revised Directive should contain, with reference to a number of crucial issues.
Abstract: A critical analysis is presented of the reports produced by four Technical Expert Working Group Sub-groups (SGs) on Ethical Review, Cost-Benefit, Authorisation and Scope, which were published on the EC website (http://ec.europa.eu/environment/chemicals/lab_animals/ia_info_en.htm), as part of the European Commission (EC)s review of EU Directive 86/609 EEC. This is in addition to our official response to the internet consultation questionnaire, submitted to the Commission on behalf of FRAME. Whilst the respective SG reports were extensive and detailed, we have identified several shortcomings, and in particular, a frequent lack of consensus among the SG members, resulting in a lack of clear guidance for the EC on what the revised Directive should contain, with reference to a number of crucial issues. Such indecisiveness could lead to wide discrepancies in the approaches of the EC, the European Parliament and the EU Member States concerning many issues of importance to animal welfare and the implementation of alternatives to animal experiments. These concerns range from logistical issues, such as requirements for named officers in authorised establishments, and the recording and publishing of statistics on animal use, to ethical and scientific problems, including the use of non-human primates, local ethical review, and education and training on the essential link between the Three Rs concept and best scientific practice. In each case, the basis for our concerns is explained, and suggestions for improvements to be incorporated into the revised Directive are made, in the hope that the harmonisation of approaches to laboratory animal experimentation and the use of alternative methods in the Member States can be maximised.
19 citations
TL;DR: Economists are frequently involved in quantitative research on policy changes and it should be possible to apply this competence to copyright reform, but aspects of the EU Directive present severe challenges to empirical economic evaluation.
19 citations
TL;DR: In this article, the authors evaluate how co-operation between the European Commission and a transnational NGO network has impacted on the implementation, enforcement and review of an EU policy and conclude that networked NGOs could have the strongest impact on the EU level by participating in the UN-ECE negotiations of the Aarhus Convention, the results of which were implemented in 2003 by means of a strengthened EU directive.
Abstract: This article analyses and evaluates how co-operation between the European Commission and a transnational NGO network has impacted on the implementation, enforcement and review of an EU policy. Transnational NGO networks are expected to have a better output based on stronger loyalties to a given EU policy than transgovernmental networks linking up national authorities. At the same time, NGO networks may have to revert to arena-shopping strategies to make an impact on policy development at the EU level. The transnational Stichting Natuur en Milieu (SNM) network supported the implementation of the 1990 Access to Environmental Information Directive and is used as a case study. While the SNM network had a good output, networked NGOs could have the strongest impact on the EU level by participating in the UN–ECE negotiations of the Aarhus Convention, the results of which were implemented in 2003 by means of a strengthened EU directive. The article concludes with a discussion of the future prospects of t...
19 citations
TL;DR: The Takeover Bid Directive as discussed by the authors regulates how a company or an investor that already has control in a listed company or seeks to obtain control can acquire securities in that company and applies to both voluntary and mandatory bids.
Abstract: On 27 November 2003 a political agreement has been reached in the Council on the compromise proposal for the Takeover bids Directive. On 16 December, the Parliament gave its approval and the proposal has still to receive the formal voting of the Council under the Irish Presidency in March 2004. Member States are required to transpose it into national law by 2006. The Directive regulates how a company or an investor that already has control in a listed company or seeks to obtain control can acquire securities in that company and applies to both voluntary and mandatory bids.
19 citations
TL;DR: In this article, the authors investigate how firms disclose the presentation and content of business model (BM) information in corporate reports to manage their legitimacy in response to European Directive 2014/95, which is used to identify disclosure strategies pursued by firms in reaction to the new regulation.
Abstract: This paper aims to investigate how firms disclose the presentation and content of business model (BM) information in corporate reports to manage their legitimacy in response to European Directive 2014/95.,Legitimacy theory is used to identify disclosure strategies pursued by firms in reaction to the new regulation. To understand how firms adopt these strategic responses, semiotic analysis is applied to a sample of European companies’ reports through Crowther’s (2012) framework, which is based on a mechanism of binary oppositions.,Half of the sample strategically choose to comply with the European Union (EU) Directive regarding BM information through the use of non-accounting language, figures, and diagrams. Other firms did not disclose any substantive information but managed the impression of compliance with the regulation, while the remainder of the sample dismissed the regulation altogether.,This study demonstrates how organisations use the disclosure of BM information in their corporate reports to control their legitimacy. The results support the idea that firms can acquire legitimacy by complying with the law or giving the impression of compliance with the regulation. This study provides evidence on the first-time adoption of the EU Directive, and therefore, future research can enlarge the sample and conduct the analysis over a broader time frame.,A more precise indication of the EU Directive regarding “where” firms should report BM information, “how” the description of a BM should refer to the environmental, social, governance (ESG) factors, and a set of performance measures to track the evolution of a company’s BM overtime is needed.,While there has been a notable amount of research that has applied content analysis methodologies to investigate the thematic and syntactic aspects of BM disclosure in corporate reports, only a few studies have investigated BM disclosures in relation to the EU Directive. Furthermore, the application of semiotic analysis extends beyond traditional content analysis methodologies because it considers the structure of the story at many levels, thus developing a more complete textual picture of how BMs are described, allowing an analysis of the reasons behind the disclosure strategies pursued by firms.
19 citations