Environmental and social transparency under the ... - ClientEarth

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186 | Environmental and social transparency under the Companies Act 2006Bibliography | 187396Peter Popham, ‘Indian tribe comes to London to attack mining of sacred hills’ The Independent(1 August 2008).397Radio New Zealand International, ‘Papuan refugee speaks at Rio Tinto AGM’ (5 May2006).398Mineral Policy Institute, ‘Rio Tinto head claims tailings are not toxic’ (27 April 2008).399Mineral Policy Institute, ‘Fair play in the uranium sector: BHP Billiton called on to relinquishits ability to undercut standards at the Olympic Dam Uranium Mine’ (27 November2006). The laws included the Aboriginal Heritage Act 1988; Development Act 1993; EnvironmentalProtection Act 1993; Freedom of Information Act 1991; and Natural ResourcesAct 2004 (including the Water Resources Act 1997).BibliographyUK legislative instrumentsCompanies Act 1985Companies Act 1985 (Operating and Financial Review and Directors’ Report etc) Regulations2005 SI 2005/1011Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005 SI2005/3442Companies Act 2006Companies (Audit, Investigations and Community Enterprise) Act 2004Companies (Shareholders’ Rights) Regulations 2009Companies (Summary Financial Statement) Regulations 2008 SI 2008/374Financial Services and Markets Act 2000Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations2008 SI 2008/410Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008 SI2008/409European legislative instrumentsCommission Recommendation (EC) 2001/453 on the recognition, measurement and disclosureof environmental issues in the annual accounts and annual reports of companies[2001] OJ L156/33Council Directive (EEC) 78/660 on the annual accounts of certain types of companies[1978] OJ L222/11.Seventh Council Directive (EEC) 1983/349 based on the Article 54 (3) (g) of the Treaty onconsolidated accounts [1983] OJ L193/1Council Directive (EC) 2003/51 amending Directives 78/660/EEC, 83/349/EEC, 86/635/EEC and 91/674/EEC on the annual and consolidated accounts of certain types of companies,banks and other financial institutions and insurance undertakings [2003] L178/16* * *Council Directive (EC) 2004/109 on the harmonisation of transparency requirements inrelation to information about issuers whose securities are admitted to trading on a regulatedmarket and amending Directive 2001/34/EC [2004] L390/38
188 | Environmental and social transparency under the Companies Act 2006Bibliography | 189Council Directive (EC) 2007/36 on the exercise of certain rights of shareholders in listedcompanies [2007] OJ L184/17Council Regulation (EC) 1606/2002 of 19 July 2002 on the application of internationalaccounting standards [2002] OJ L243/1Other reporting standards / rulesAccounting Standards Board, ‘Reporting Standard (RS) 1: The Operating and FinancialReview’ (May 2005)Financial Services Authority, ‘Disclosure Rules and Transparency Rules’IAS 1 Presentation of Financial StatementsIAS 24 Related Party DisclosuresIAS 37 Provisions, Contingent Liabilities and Contingent AssetsLondon Stock Exchange, ‘Aim Rules for Companies’ (February 2007)Case law / legal settlementsCase 152/84 Marshall v Southampton and South West Hampshire AHA [1986] IRLR 140(European Court of Justice)Consent decree between Shell Oil Company and the State of Colorado, Civil Action No. 83-C-2386, June 2008 (United States District Court for the District of Colorado)Council of Civil Service Unions v Minister for the Civil Service [1985] A.C. 374 (UK Houseof Lords)Gbembre v. Shell Petroleum Nigerian Limited, et al., FHC/B/CS/53/05 (Federal High Courtof Nigeria)The Mayagna (Sumo) Awas Tingni Community v. Nicaragua Inter-Am. Ct. Hum. Rts. (Ser.C) Case No. 79 (Judgment of Aug. 31, 2001) (Inter-American Court of Human Rights)Publications of public bodiesUKAccounting Standards Board, ‘Reporting Statement: Operating and Financial Review’(January 2006)Committee on the Financial Aspects of Corporate Governance, ‘Report of the Committeeon The Financial Aspects of Corporate Governance’ (December 1992)Company Law Review Steering Group, ‘Modern Company Law: Completing the Structure’(November 2000)Company Law Review Steering Group, ‘Modern company law for a competitive economy:Developing the Framework’ (March 2000)Company Law Review Steering Group, ‘Modern Company Law for a Competitive Economy:The Strategic Framework’ (February 1999)Department for Business Enterprise and Regulatory Reform, ‘Companies Act 2006: RegulatoryImpact Assessment’ (January 2007)Department for Business Enterprise and Regulatory Reform, ‘Companies Act 2006 Table ofCommencement Dates’ (December 2007)Department for Business Enterprise and Regulatory Reform, ‘Guidance for UK companieson accounting and reporting: Requirements under the Companies Act 2006 and the applicationof the IAS regulation’ (June 2008)Department for Environment Food and Rural Affairs, ‘Environmental Key PerformanceIndicators: Reporting Guidelines for UK Business’ (January 2006)Department of Trade and Industry, ‘Company Law Reform’ (March 2005)Department of Trade and Industry, ‘Modern Company Law for a Competitive Economy’(March 1998)EASC, ‘Operating and Financial Review (OFR) Internal Discussion Note’ (29 September2005)EASC, ‘Operating and Financial Review (OFR): Deregulatory Opportunity’ (11 October2005)EASC, ‘Operating and Financial Review (OFR) Regulations: Proposal to roll-back to EUminima: Note to Chancellor’ (11 November 2005)Financial Reporting Review Panel, ‘Activity Report’ (2007)Financial Reporting Review Panel, ‘Operating Procedures’ (2008)Financial Reporting Review Panel, ‘Review Findings and Recommendations 2008’ (2008)Hansard HL vol 686 col 453 (2 November 2006)Non-UKRuggie J, ‘Report of the Special Representative of the Secretary-General on the issue ofhuman rights and transnational corporations and other business enterprises: Business andhuman rights: mapping international standards of responsibility and accountability forcorporate acts’ (A/HRC/4/35, 19 February 2007)
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ClientEarthBen Bundock | Tim Malloc
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