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Aims to assess the effect of European Union performance directives related to CE marking on the machinery industry of Taiwan.

This paper adopts a questionnaire to collect information. By means of a statistical scheme, performance indices of importance and difficulty, which meet the directives requirement, are designated. The performance evaluation matrix presented by Lambert and Sharma is modified using an introduced standardized system.

Management in the industry needs simply to locate the difficulty and importance of the directive on a performance matrix. Performance levels can be assessed and the strategy for improving the performance of CE marking established.

Provides information on the best countermeasure that can be obtained to serve as a reference for the industry to introduce CE marking.

Outlines the implications of the EC Directive on Construction Products brought into operation in June 1981, with special attention to its implications for design practitioners. Refers to essential requirements for safety, health, etc., the status of Eurocodes, European Standards and the EC Conformity Mark, European Technical Approvals and the effects of different national traditions in building regulation. Discusses the short‐and‐long term implications for those working in the private sector and on public work.

The aim of this paper is to examine the effects of the European Non-financial Reporting Directive (2014/95/EU) on firms' sustainability reporting practices, especially reporting quantity (i.e. availability of information) and quality (i.e. comparability and credibility).

To test the main hypotheses, the authors select 905 treated firms from the EU 28 + 2 countries for a difference-in-differences regression analysis of dependent variables from the Refinitiv ESG database.

The results suggest that the Directive influences sustainability reporting quantity and quality. Treated firms provide around 4 percentage points more sustainability information (i.e. availability) than propensity score matched control firms and are 19 percent more likely to receive external assurance (i.e. credibility). However, we also find that the Directive is not the decisive factor in the adoption of GRI guidelines (i.e. comparability).

The analysis is restricted to large listed firms and does not account for small, mid-sized and private firms. Further, cross-cultural differences which influence sustainability reporting are controlled for but not investigated in detail. The authors derive several suggestions for future research related to the NFR Directive and its revision.

The authors’ findings have practical implications for the future development of sustainability reporting in the EU and for other regulators considering the adoption of sustainability reporting.

This study is the first to provide evidence on the NFR Directive's reporting effects across multiple countries. It adds to the growing literature on the consequences of mandatory sustainability reporting. Additionally, this paper introduces a novel measurement approach sustainability information quantity that could benefit researchers.

Audiovisual works – especially cinematographic works – are at the heart of the changes resulting from the development of the information society. Media convergence radically changed the way traditional audiovisual content is produced, distributed, consumed and eventually archived. Film producers slowly started to experiment with new ways of digital production such as the shortening of release windows to favor new on demand services. How does this translate to European film policy? Due to the unique double nature of cinematographic works which are both economic and cultural goods at the same time, the European film policy is at the crossing point of media, culture, competition and heritage. This paper seeks to address these issues.

In this research paper the authors assessed to what extent the adoption of digital technologies is stimulated throughout the value chain of film making and more precisely to what degree the distribution of a European culturally diverse catalogue of films is encouraged.

For the first time in history, European producers have the tools at their disposal to collaborate, promote and distribute internationally, at lower transaction costs and at a higher speed, and to look beyond their national market. The fast‐evolving technological developments provided the European legislator with the opportunity to strengthen and support the promotion of the European cultural identity in all its diversity. But is this also reflected in the current legislative framework? It is clear that different hurdles still need to be tackled.

In this research paper an overview is given of the regulatory steps that have been taken so far in the field of European film policy to stimulate the digital production and distribution of European film productions. In the context of new unfolding alliances between stakeholders and experiments with premium video‐on‐demand or shorter cinema release windows, the relevance of digital production and distribution schemes can no longer be neglected. The emergence of web‐based services including cloud computing is likely to accelerate this trend.

The Energy Performance of Buildings Directive (EPBD) 2002/91/EC introduced various obligatory requirements intended to achieve the reduction of use of energy resources in buildings. This directive had to be transposed into national legislation by the EU member states. Concurrently the European Committee for Standardisation developed a number of technical standards to assist member states to define the methodology for the calculation of the energy performance of buildings. The purpose of this paper is to present a comparative review of the relationship between the European directive and the standards, and the different country legislation and methodologies that have been implemented in Malta, Italy, Spain and Cyprus.

The analysis is based on a review of national legislation in the four states. Reference is also made to publications by the Concerted Action for the EPBD and to related publications by the national bodies responsible for the implementation of the EPBD. These include the Ministry for Economic Development in Italy, the Ministry of Commerce, Industry and Tourism in Cyprus, the Ministry for Resources and Rural Affairs in Malta, and the Ministries of Industry Tourism and Commerce and of Housing in Spain.

This paper analyses and compares the implementation of the directive using the above‐mentioned sources. In so doing, it focuses on general principles rather than on the specific technical requirements for the calculation method in the various states. The paper then considers the implementation of these general principles within each state before finally drawing conclusions about whether legislation relating to the original Directive 2002/91/EC is meeting its objectives and the implications relating to the requirements of the recast Directive 2010/31/EC.

The introduction of the directive in the states considered has taken place slowly and gradually over the last three to four years. There are few publications relating to the actual implementation of the directive, and this limits the possibility of comparison of sources.

The relationship between the EPBD and the milder climate experienced in the Mediterranean is considered to be of great importance, particularly since world temperatures are slowly rising. However, it is acknowledged that insufficient research has been carried out on the energy performance of buildings in this region. This paper investigates the existing legal structures that have been put into place to implement the EPBD and the effectiveness of this implementation to date.

Reviews current and proposed European Union requirements relating to workforce consultation and considers their implications for present British systems of employee representation. Attention is drawn to several areas – transfers of undertakings, collective redundancies and health and safety at work. A number of potential difficulties associated with trade union representation under proposed European legislation are also highlighted. More generally, identifies a clear tension between the philosophy of worker representation embodied in European directives and the union‐based arrangements widely used in Britain.

The authors have examined the developments in law and in practice concerning integrated reporting. An integrated report combines the most material elements of information about corporate performance (re: financial, governance, social and environmental functioning) – currently reported in separate reports – into one coherent whole. The authors first explore the motivation of companies and legislators to introduce integrating reporting. Next, they analyse how integrated reporting can be supported by legislation thereby taking into account the existing regulatory environment.

Literature study; desk research, analysing integrated reports; organisation of an international academic conference (30 May 2012 in Rotterdam, the Netherlands).

EU law needs adjusting in the field of corporate annual reporting. Although integrated reporting is currently being explored by some frontrunners of the business community and is being encouraged by investors, the existing legal framework does not offer any incentive, nor is uniformity and credibility in the reporting of non-financial information stimulated. The law gives scant guidance to companies to that end. The authors argue that amending the mandatory EU framework can support the comparability and reliability of the corporate information. Moreover, a clear and sound EU framework on integrated corporate reporting will assist international companies in their reporting. Presently, companies have to comply with various regulations at an EU and a national level, which do not enhance a holistic view in corporate reporting. The authors provide options on how to do this. They suggest combining EU mandatory corporate reporting rules with the private regulatory reporting regime developed by the Global Reporting Initiative (GRI).

Focus on EU and Dutch corporate reporting laws, non-legislative frameworks, and corporate practices of frontrunners.

The chapter can provide guidance to policymakers, companies and other stakeholders who want to form an opinion on how to legally support integrated reporting. It addresses important questions, especially concerning how European and domestic legislation could be adjusted in order to (i) reflect the newest insights regarding corporate transparency and (ii) become an adequate framework for companies with added benefits for financiers and investors. Moreover, it reports on the benefits of integrated reporting for reporting companies. The authors argue that integrated reporting can be a critical tool in implementing corporate social responsibility (CSR) in the main corporate strategy of a company.

This article aims to consider the role of the European Union (EU) in the prevention of money laundering and to show that the EU has a lot more to win in this field of policy.

This article is based on a literature study and a thorough analysis of the EU Directives on the prevention of money laundering.

Whereas, the material norms for entities subject to regulation have been harmonised and adjusted to the risk‐based approach at European level, the norms regarding the enforcement instruments have mostly been left to the Member States' legislation. As a result, there exists a “patchwork” of enforcement mechanisms throughout the EU.

This article focuses on the prevention of money laundering on the level of the EU only; no connection is made to the international or to the national level.

This article does not provide a value judgment on the preventive rules at European level as such, but rather it offers an academic perspective on the role of the EU in the prevention of money laundering.

The purpose of this paper is to examine the European Union (EU) Water Framework Directive. It seeks first to determine whether its provisions align with modern thinking on integrated river basin management and second to assess the degree to which it has the potential to achieve legislative and inter‐agency integration throughout the Union.

This is a desktop study. The paper draws upon theories and definitions of integrated river basin management and internal integration in existing literature and then proceeds to examine the provisions of the Water Framework Directive in the light of the models identified.

The framework for river basin management in the Water Framework Directive does not fully match the modern approach to integrated river basin management. The directive is limited by its primary focus upon the single medium of water, and its consequent failure to fully address wider land use planning issues. It, therefore, also fails to achieve integration between all relevant legislative instruments. It provides a framework for stakeholder involvement that could potentially serve the goal of inter‐agency integration. However, due to the high level of discretion in the hands of member states, there is likely to be a substantial divergence of practice across the EU.

In assessing the Water Framework Directive against modern notions of river basin management and the directive's stated integrative aspirations, the paper informs implementation and practice in member states.

The purpose of this study is to examine the impact of the transposition of the EU directive that regulates M&As on cross-border deals. Acquirers of targets located in the European Union (EU) must comply not only with takeover rules set individually by member states but also with European Council Directives. The most significant of these Directives in the context of mergers and acquisitions (M&As) is the Takeover Bids Directive (TBD). The intent of the Directive is to ensure equal treatment for all companies launching takeover bids or that are subject to a change in control, providing minimum harmonization rules in view of creating a transparent environment for cross-border takeovers.

This study uses the event-study and difference-in-differences approaches.

Using a sample of 2,129 M&As conducted between 2000 and 2015, this paper finds positive acquisition synergy for acquirers targeting firms from countries with stronger investor protection rules compared to the average of the EU, but no evidence regarding cross-border deals. The results support the prediction that regulation makes countries diverge more depending on their ex ante level of investor protection.

This study examines the impact of the enactment of the TBD on announcement returns of M&As in the EU.