欧盟新电池指令9月起生效电池出口企业应引起重视

欧盟于今年3月公布修正电池指令（2006／66／EC“电池、蓄电池、废电池及废蓄电池指令”），规定在2008年9月26日之前各成员国须将该指令转化为本国法令并废止现行第91／157／EEC号“含有某些危险物质之电池和蓄电池”指令。     

欧盟发布新的机械设备指令2006／42／EC

新修订的欧盟机械设备指令2006/42/EC于2006年6月29日生效实施，以取代指令98/37/EC。新指令的特点是将其适用范围大幅度扩展，小至手持电动工具，大到纺织机械。     

欧盟新电池指令9月底生效

欧盟新《电池指令》（2006／66／EC）于2008年9月26日在全体成员国实施。新指令将取代以往的电池法例，并对生产商（包括进口商）实施更严格的规定。     

欧盟对纺织品标签作出新修订 相关企业应高度关注

近日，欧盟《官方公报》刊登关于欧盟纺织品名称的修订指令2009／121／EC和关于二组分纤维混纺产品定量分析的修订指令2009／122／EC。这是欧盟继1月份对纺织品名称指令作出一次较全面修订后对其进一步的修改，要求欧盟成员国须于2010年9月15日前实施两项新指令。     

WTO/TBT通报(2004年3月)

动植物及其制品、食品、饮料、酒、醋及烟草 产品 欧盟:修正有关饲料植物种子销售的理事会指令66／ 401／EC的委员会指令草案 通报号:G／TBT/N/EEC／54 通报日期:2004／02／10 1.通报成员: 欧盟 2.涵盖产品: 饲料植物种子 修正有关饲料植物种子销售的理 3. 通报文件标题:事会指令66／401/EC的委员会指令 草案     

RoHS指令评述

2003年2月13日，欧盟正式公布了2002／95／EC《关于在电子电气设备中禁止使用某些有害物质指令》（RoHS指令)和2002／96／EC《关于废弃电子电气设备指令》(WEEE指令)。其中，RoHS指令禁止电子电气产品使用铅、汞、镉、六价铬、多溴联苯（PBB)和多溴二苯醚（PBDE)，于2006年7月1日起正式生效。RoHS指令涉及产品范围十分广泛。     

欧盟对灯具用铅实施豁免

日前，欧盟官方公报刊登欧洲委员会第2006/310/EC号决议，对2002/95/EC号指令（《限制有害物质指令》）进行了修订。从2006年7月1日起，在欧盟市场推出的新产品不得含有铅、汞、镉、六价铬、联二苯（PBB）及联二苯乙醚（PBDE）、但从业者要求对灯具所采用的铅实施豁免。     

欧洲载人索道标准亿

载人索道是登山爱好者，特别是滑雪爱好者最常选择的乘载工具。据估计，2002年至2003年间，仅在欧洲各类载人索道就运送了24亿人次。为保证载人索道的安全运行，欧盟于2000年3月发布实施了载人索道设施指令2000／9／EC。该指令中提出的乘客安全与健康要求，以及环境安全要求，均在相关协调标准中有所体现。截至目前为止，已制定发布了25个欧洲标准和2个技术报告，其中4个是2006年新发布的。新发布的EN13796不仅对设备及部件的设计、安装、维护与运行规定了安全要求，而且对环境条件及操作规程作出了规定。     

化工、能源、纺织

亚美尼亚：表面活性剂和含有表面活性物质的洗涤剂和清洁剂的技术法规第1795-N号决议修订和补遗^Ⅱ的法令草案；欧盟：修订欧洲议会和理事会指令98／8／EC，将抑菌灵作为一种活性物质包括到其附件Ⅰ中的委员会指令草案。；卡塔尔：盥洗用香皂；卡塔尔：安全火柴；南非：提议引入水泥强制性规范。     

化工、环保

阿尔巴尼亚：“允许以使用、再生和加工目的进口的废物的绿色名单”的部长会议决议草案，比利时：修改关于农业杀虫剂的储存、销售和使用的皇家法令，以色列：SI 1157修订版-儿童用品和儿童护理用品-婴幼儿用橡胶奶嘴1．第1部分-一般安全性能要求和产品信息2．第2部分-机械性能的要求和检测3．第3部分-化学性能要求和检测SI5817-儿童用品和儿童护理用品-饮水用具1．第1部分-通用性能要求和机械性能要求2．第2部分-化学能要求和检测，美国：小于30L／缸的机动车和船舶压缩点火发动机的排放物控制：法规提案，欧盟：按照欧洲议会和理事会生物农药产品上市指令98／8／EC第16条第2款提到的10年工作程序，某些待查物质不包括在指令98／8／EC附录I、IA或旧中的欧盟委员会决议草案。[编者按]     

欧盟“产品销售”立法新框架解读

本文介绍了欧盟“产品销售”立法新框架（765／2008和768／2008／EC）I~台背景及其详细内容,旨在帮助我国出口企业全面了解欧盟整个“产品销售”法规体系的运作。     

Enhancing environmental information transparency through corporate social responsibility reporting regulation

This research aims to contribute to the scientific debate about the lack of interlinkages between mandatory non-financial reporting and sustainable business models. For our purposes, a counter-accounting analysis was conducted on the non-financial reports of a sample of 145 Italian firms interested by the Directive 2014/95/EU effects. Specifically, the study adopts an empirical approach to evaluate environmental information transparency, which represents one of the main critical issues concerning the non-financial declarations prepared by European Italian Public Interest Entities (PIEs) to comply with Directive 2014/95/EU. The results highlight that corporate governance and report characteristics affect environmental transparency. Furthermore, the results confirm the overall attitude to avoid the disclosure of unfavourable or unavailable environmental information through impression management strategies. Finally, the analysis underlines the opportunities for policymakers to rethink mandatory non-financial reporting to sustain the ecological transition of European PIEs.     

Recast directive on European works councils: cosmetic surgery or substantial progress?

Overdue by nine years, contested by employers and awaited by trade unions, a review of the European works council Directive 94/45/EC finally became reality in 2009. This article presents background information about the positions of the European social partners and other institutional EU actors in order to understand the outcome of the events of 2008–09. Focus is directed towards providing a general overview of the new elements in the recast directive on European works councils (EWCs). Keeping the different views on EWCs of the social partners in perspective, the article argues that the recast directive, despite its shortcomings, represents progress rather than superficial cosmetic surgery.     

欧盟新化学品分类、标签和包装条例浅析

本文介绍了欧盟《物质和混合物分类、标签和包装条例》（（EC）No1272／2008）的形成背景和主要内容，探讨了中国企业的应对之道。     

基于XML/EDI的电子商务物流浅析

随着XML的迅速发展,XML正在逐步成为Internet中描述数据的标准,其将在电子商务物流领域得到有效应用。通过描述传统EDI物流系统存在的局限性,并分析XML技术应用于EDI的优势所在,提出了基于XML/EDI电子商务物流系统结构模型,使得电子商务物流在Internet上不同系统之间信息交换更加便捷,而且大大降低了成本并提高了安全性。     

ISO/IEC17021：2006国际标准的主要变化及其在应用和实施中应关注的方面

文章从标准的适用范围、价值取向等12个方面具体介绍了IS04EC17021：2006国际标准与被其替代的1996版国际导则的主要变化和新增要求。并针对这些变化，结合认证机构认证审核管理实践，讨论了认证机构在人员管理、审核策划、审核实施以及获证后监督等方面应重点关注的方面。     

我国商誉确认和计量新旧准则之比较

2006年财政部发布的新会计准则体系中虽然没有单设商誉会计准则,但在相关具体准则中对商誉的确认和计量规范进行了较大的增改,这些变化进一步完善了我国商誉会计核算规范,并提高了我国会计准则体系的连贯性和国际趋同性。本文试图针对新旧准则中有关商誉确认和计量的规范进行比较和分析,并结合我国公允价值市场目前尚不完善和企业会计操作不够规范等现实情况,指出新准则相关规范可能存在的不足。     

Posting of workers in the single market: attempts to prevent social dumping and regime competition in the EU

The so‐called ‘Posting of Workers Directive’ was an integral part of the European Commission (EC) Action programme linked to the Community Charter of Fundamental Rights of Workers and was meant to establish a legal frame for labour conditions of workers posted for a temporary period to another Member State. Its content is about equal treatment, a guarantee of minimum protection, fair competition and respect for the regulatory frame in the host country. In the cases included in this article, increased divergence can be observed with respect to the role of the state versus the social partners with regards to regulation and control. The over‐riding challenge nowadays is to develop effective mechanisms of enforcement compatible with the constraints of European Union principles and regulations. In the EC documents, any reference to the Community Charter of Basic Rights of Workers has disappeared and the weight of power has shifted in favour of the free market hardliners, who seem to regard the Directive as an oddity in breach with the logic of the four freedoms.     

Do investors value companies' mandatory nonfinancial risk disclosure? An empirical analysis of the Italian context after the EU Directive

In October 2014, the European Union adopted Directive 2014/95/EU (hereafter, EU Directive), mandating companies of a certain size to draft and publish corporate nonfinancial information (NFI) regarding society and the environment. In this study, we examine the mandatory disclosure of nonfinancial (NF) risks by listed Italian companies, as required by the EU Directive, focusing on both the state‐of‐the‐art of such disclosure and its usefulness for investors. For this purpose, the study adopts a two‐staged research approach; in the first stage, we employed a manual meaning‐oriented content analysis to investigate the NF declarations (NFDs) of the listed Italian companies that were obliged to disclose NFI, returning a quality NF risks disclosure index. In the second stage, we used the value relevance methodology to investigate whether the disclosed NF risk information affects the levels of equity prices, through a modified Ohlson model. Our research is one of the first to investigate the value relevance of mandatory disclosures of NF risks following the implementation of the EU Directive, in the Italian context. The research was carried out in 2017, the first year of the directive's application for listed Italian companies. The main findings support a positive association between NF risk information disclosure levels and companies' market value. Moreover, they provide evidence of a significant mediating effect of NF risk on the relationship between financial risks and market value.     

Nonfinancial reporting regulation and challenges in sustainability disclosure and corporate governance practices

This paper aims to investigate how the shift from voluntary to mandatory nonfinancial information started by the European Union (EU) Directive 95/2014 may influence corporate practices. In particular, this research presents a paradigmatic case study to highlight relevant changes in reporting strategy and corporate governance adopted by an Italian listed company that never disclosed sustainability information before the transposition of the EU Directive into the Legislative Decree 254/2016. In this scenario, new obligations on nonfinancial reporting were not perceived as mere additional administrative duties and the nonfinancial statement became an opportunity to communicate company's paths towards sustainability, guaranteeing transparency and greater stakeholders' engagement. Our findings go beyond prior studies pointing out how organisations adopt strategic and tactical responses to the pressure stemming from the external environment. Additionally, it highlights the pivotal function played by the internal audit in setting up the direction of change. This research has theoretical and practical contributions for academic communities, policymakers and practitioners.