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ToTCOOP+i O3 o4 unit-1_final_version_en

Training for Board of directors in the agri-food cooperatives: Unit 1 - Legal provisions

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ToTCOOP+i O3 o4 unit-1_final_version_en

  1. 1. ToTCOOP+i PROJECT Unit 1 : Application of relevant internal, external, sectoral and institutional legal provisions STRATEGIC PARTNERSHIP FOR INNOVATING THE TRAINING OF TRAINERS OF THE EUROPEAN AGRI-FOOD COOPERATIVES
  2. 2. Training Objectives Acquisition of the competence “To apply relevant internal, external, sectoral and institutional legal provisions within business administration of cooperative companies”
  3. 3. Index 1. Definition of cooperative. Cooperative values and principles 2. Cooperative business models and the other corporate models 3. Cooperative legislation 4. The internal rules 5. Roles and responsibilities of cooperative participants 6. Statutory responsibilities and rights of employees and employers in cooperative companies 7. Statutory responsibilities and product liability 8. Statutory responsibilities and avoidance of fraud 9. Food quality and safety and nutrition sectoral regulatory framework
  4. 4. Index 10. Food quality standards at international and at domestic level 11. Integrated systems for food quality and safety management 12. Environment and efficiency sectoral regulatory framework 13. Environmental management systems 14. Equality among men and women, and equality measures 15. Prevention of occupational risks 16. Fiscal sectoral regulatory framework 17. Corporate Social Responsibility
  5. 5. 1. Definition of cooperative (1) A co-operative is an autonomous association of persons united voluntarily to meet their common economic, social, and cultural needs and aspirations through a jointly-owned and democratically-controlled enterprise. https://www.youtube.com/watch?v=qvF3jfSWq 8A
  6. 6. 1. Cooperative values (2) COOPERATIVE VALUES SELF- HELP SELF- RESPONSABILITY DEMOCRACY EQUALITY EQUITY SOLIDARITY
  7. 7. 1. Cooperative Principles (3) 1. Voluntary and Open Membership 2. Democratic Member Control 3. Member Economic Participation 4. Autonomy and Independence 5. Education, Training and Information 6. Co-operation among Co-operatives 7. Concern for Community
  8. 8. 2. Cooperative business models and the other corporate models COOPERATIVE OTHER CORPORATE MODEL The power has the partners The power has who has the majority of the capital Capital is a basic tool to provide the service to the partner Work, customers, suppliers... to achieve the objectives of capital Distribution of benefits according to the participation in the cooperative activity Benefit-sharing based on capital
  9. 9. 3. Cooperative legislation (1) Legal Frameworks Co-operatives require laws and policies that facilitate development and growth, just like any other form of enterprise. The legal framework plays a critical role for the viability and existence of co-operatives. The Blueprint aims to provide assistance to lawmakers and regulators so that the growing enthusiasm for the co-operative form of enterprise is met with supportive legal frameworks that will unleash the full potential of co-operative economies.
  10. 10. 3. Cooperative legislation (2) Each country has its own cooperative legislation. For cooperatives with partners in several European countries: • Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Statute for a European Cooperative Society (SCE) • The involvement of workers in an SCE shall be governed by the provisions of Directive 2003/72 / EC. • Law 3/2011, of 4 March, which regulates the European Cooperative Society with domicile in Spain
  11. 11. 4. The internal rules (1) Cooperatives are obliged to regulate their operation through the Bylaws, which serve to adapt the law to the needs and particularities of each company. Minimum content: • Name, corporate purpose, domicile, duration and territorial scope of action. • The minimum social capital. • The minimum obligatory contribution to the social capital to be a partner, form and deadlines for disbursement and the criteria to determine the mandatory contribution to be made by new members who join the cooperative. • The way of accrediting contributions to social capital. • I accrue interest or not for the mandatory contributions to the share capital.
  12. 12. 4. The internal rules (2) • The classes of members, requirements for admission and voluntary or compulsory discharge and applicable regime. • Rights and duties of partners. • Right of reimbursement of the contributions of the partners, as well as the regime of transmission of the same. • Rules of social discipline, classification of faults and sanctions and sanctions, sanctioning procedure and loss of membership. • Composition of the Governing Board, number of directors and duration of the respective position. Also, determination of the number and period of action of the intervenors and, as the case may be, of the members of the Appeals Committee.
  13. 13. 4. The internal rules (3) Internal regulations: On a voluntary basis, the cooperative may have an RRI, approved by the General Assembly and whose content and structure will be defined by the partners, always respecting the legal and statutory framework, to develop corporate, organizational or management aspects.
  14. 14. 5. Roles and responsibilities of cooperative participants (1) ASSEMBLY BOARD OF DIRECTORS MANAGER + TECNICAL TEAM
  15. 15. The General Assembly is the meeting of the members constituted with the purpose of deliberating and adopting agreements on those matters that are legally or statutorily within its competence, linking the decisions taken to all (including absentees and dissenters) cooperative. The assambly: definition 5. Roles and responsibilities of cooperative participants (2)
  16. 16. The General Assembly shall determine the general policy of the cooperative and may discuss any other matter of interest to the cooperative, provided that it is on the agenda, but may only take binding agreements in matters that this Law does not consider the exclusive competence of another body Social. The Assembly: competences 5. Roles and responsibilities of cooperative participants (3)
  17. 17.  Examination of the social management, approval of the annual accounts, the management report and the application of available surplus or imputation of losses.  Appointment and revocation of the members of the Board of Directors, the auditors, the liquidators and, as the case may be, the appointment of the Appeals Committee as well as the amount of remuneration of directors and liquidators . The Assembly: competences 5. Roles and responsibilities of cooperative participants (4)
  18. 18.  Modification of the Statutes and approval or modification, as the case may be, of the Internal Rules of the cooperative.  Approval of new obligatory contributions, admission of voluntary contributions, updating of the value of the contributions to the share capital, determination of the contributions of the new partners, establishment of income or periodic quotas, as well as the interest rate to be paid for the contributions to the social capital. The Assembly: exclusive competences 5. Roles and responsibilities of cooperative participants (5)
  19. 19.  Issuance of bonds, participatory bonds, special participations or other forms of financing.  Merger, excision, transformation and dissolution of society.  Any decision that implies a substantial modification, according to the Statutes, of the economic, social, organizational or functional structure of the cooperative. The Assembly: exclusive competences 5. Roles and responsibilities of cooperative participants (6)
  20. 20.  Constitution of cooperatives of second degree and of cooperative groups or incorporation to them if already constituted, participation in other forms of economic collaboration, adhesion to entities of representative character as well as the separation of the same ones.  The exercise of the social action of responsibility against the members of the board of directors, the auditors of accounts and liquidators.  Derivatives of a statutory or statutory rule. The Assembly: exclusive competences 5. Roles and responsibilities of cooperative participants (7)
  21. 21. The assembly is the maximum decision-making body of a cooperative… …but it is NOT a good decision-making body.  It is a massive body that can not discuss in depth and with method complex decisions.  It is an organ that, generally, does not have the information sufficient to give an informed opinion, to evaluate the possible alternatives and to make the right decisions.  It usually has emotional reactions and can be carried away by dialectical arguments.  It is a manipulable organ. 5. Roles and responsibilities of cooperative participants (8)
  22. 22.  In the General Assembly, each partner will have one vote.  The Articles of Association may provide for the possibility of a weighted plural vote, in proportion to the volume of the cooperative activity of the member, which may in no case exceed five social votes, without being able to attribute to a single member more than one third of votes Total of the cooperative. The Assembly: right to vote 5. Roles and responsibilities of cooperative participants (9)
  23. 23.  The member may be represented at meetings of the General Assembly through another partner, who may not represent more than two.  It may also be represented by a relative with full capacity to act and within the degree of kinship established by the Statutes.  The delegation of the vote, which may only be made on a special basis for each Assembly, shall be carried out in accordance with the procedure laid down in the Statutes. The Assembly: Vote for representative 5. Roles and responsibilities of cooperative participants (10)
  24. 24.  Except in the cases provided for in the Law, the General Assembly shall adopt resolutions for more than half of the votes validly expressed, and blank ballots or abstentions shall not be eligible for this purpose.  A two-thirds majority of the votes present and represented will be required to adopt agreements modifying the Bylaws, joining or declining membership in a cooperative group, transformation, merger, spin- off, dissolution and reactivation of the company. The Assembly: Adoption of agreements (1) 5. Roles and responsibilities of cooperative participants (11)
  25. 25. Agreements on matters not included in the agenda shall be null and void, except, inter alia:  Convene a new General Assembly;  The fact that accounts are censored by members of the cooperative or by an external person;  To extend the session of the General Assembly;  The exercise of the liability action against directors, auditors, auditors or liquidators;  Revocation of social charges The Assembly: Adoption of agreements (2) 5. Roles and responsibilities of cooperative participants (12)
  26. 26. The board of directors is the collegiate body of government which, at least, corresponds to the highest management, the supervision of the executives and the representation of the cooperative society, subject to the Law, the Statutes and the general policy set by the Assembly General. The Board of Directors: definition 5. Roles and responsibilities of cooperative participants (13)
  27. 27.  The Board of Directors is responsible for any powers not reserved by Law or by the Bylaws to other corporate bodies.  The President of the board of directors shall represent the legal representation of the same, within the scope of powers assigned to it by the Statutes and the specific ones that for its execution result from the agreements of the General Assembly or the board of directors. The Board of Directors: competences and representation The Board of Directors is the organ of governance, representation and management of the cooperative with exclusive and exclusive character 5. Roles and responsibilities of cooperative participants (14)
  28. 28. The board of directors is the governing body of the Cooperative by delegation from the Assembly, from which it receives a government mandate for a certain period of time. It is the fundamental organ, key to the cooperative development, so that if the board of directors… …does not work and does not dynamizes the cooperative... …blocks the functioning of the rest of the organs... …it does not allow the capacities of managers and technical staff to be put into operation... The Board of Directors: Functions 5. Roles and responsibilities of cooperative participants (15)
  29. 29.  Provide the guidelines to elaborate the Strategic Planning of the company and to approve this planning: definition of business /es, objectives, plans of action, budgets...  Control the evolution of the company based on the market and the planning carried out.  Provide credibility, knowledge and relationships to the company.  Choose and evaluate the Management, and replace it in case it was necessary.  Guard and enhance the development of the company's managers and technicians. The Board of Directors: Functions 5. Roles and responsibilities of cooperative participants (16)
  30. 30.  Be the forum to resolve possible differences between partners and prevent them from being able to disturb the running of the company.  Do not interfere repeatedly in the day to day business, except in cases of serious crisis.  Arbitrate in financial flows: monetarization vs. capitalization.  Information, information, information...  Legally represent the cooperative to all effects and possible consequences. The Board of Directors: Functions 5. Roles and responsibilities of cooperative participants (17)
  31. 31.  The Statutes shall establish the composition of the board of directors.  The number of directors may not be less than 3 or more than 15, and in any case there must be a President, a Vice-President and a Secretary.  When the cooperative has more than fifty workers with an indefinite contract and the Company Committee is constituted, one of them will be part of the board of directors as a member, which will be elected and revoked by said Committee. The Board of Directors: composition 5. Roles and responsibilities of cooperative participants (18)
  32. 32.  The directors shall be elected by the General Assembly by secret ballot and by the greatest number of votes.  The Statutes or the Rules of Internal Regulation shall regulate the electoral process.  The positions of President, Vice-President and Secretary shall be elected, from among its members, by the board of directors or by the Assembly according to statutory provisions.  The appointment of the directors will take effect from the moment of their acceptance, and must be submitted for registration in the Cooperatives Registry, within one The Board of Directors: election 5. Roles and responsibilities of cooperative participants (19)
  33. 33. The Articles of Association may allow the appointment as directors of qualified and experienced persons who do not have the status of members, in number not exceeding one-third of the total, and who in no case may be appointed as Chairman or Vice-Chairman The Board of Directors: election 5. Roles and responsibilities of cooperative participants (20)
  34. 34.  The directors will be elected for a period, whose duration will establish the Statutes, between three and six years, being able to be reelected.  The Board of Directors shall be simultaneously renewed in all its members, unless the Statutes establish partial renewals.  Directors may be dismissed by agreement of the General Assembly, even if it does not appear as an item on the agenda.  The resignation of the directors may be accepted by the Board of Directors or by the General Assembly. The Board of Directors: Duration, termination, vacancies 5. Roles and responsibilities of cooperative participants (21)
  35. 35.  The board of directors, after being convened, will be validly constituted when more than half of its members personally attend the meeting.  Agreements shall be adopted for more than half of the validly expressed votes. Each counselor will have one vote. The vote of the President shall settle the ties.  The minutes of the meeting, signed by the President and the Secretary, shall contain summaries of the debates and the text of the agreements, as well as the results of the voting. The Board of Directors: functioning 5. Roles and responsibilities of cooperative participants (22)
  36. 36.  Delegated power is NOT a personal power. As such delegated power, the Counselor must give an account of its use to the Assembly that is who appointed him and who trusted him.  The Assembly delegates power to the Board of Directors constituted as such, NOT in its individual members.  The elected Director, who accepts the appointment, has freely assumed this responsibility. The Board of Directors: some considerations (1) 5. Roles and responsibilities of cooperative participants (23)
  37. 37.  Within the board of directors the law of the majority is governed and if the decision is not taken by unanimity or consensus, it will be by vote.  The Directors are bound by the majority vote and are morally bound to assume that official position of the board of directors.  Counselors should keep confidential the decisions made, and be careful with the information they use in decision making. The Board of Directors: some considerations (2) 5. Roles and responsibilities of cooperative participants (24)
  38. 38. The manager: "Someone who coordinates and oversees the work of other people to achieve the goals of the organization.“ (Robbins, 2010) 5. Roles and responsibilities of cooperative participants (25)
  39. 39. Functions: To Plan To Organize To Lead To Control Management Roles: Interpersonal Informative Decide Qualities and abilities: Techniques Human Conceptual Bases of your success: Training Experience Personal qualities Luck Manager 5. Roles and responsibilities of cooperative participants (26)
  40. 40. The Board of Directrs Manager The Assembly 1. Representation of the cooperative. 2. Fix strategies and guidelines management of the cooperative. 3. Supervision and control of the business of the cooperative 1. Leadership and professional management 2. Implementation strategies Board 1. Fix the general policy of the cooperative 2. Take agreements on the approval of accounts, change of statutes, 3. Approve contributions, mergers, acquisitions and dissolutions 5. Roles and responsibilities of cooperative participants (27)
  41. 41. 6. Statutory responsibilities and rights of employees and employers in cooperative companies (1) Workers rights, following European Law, in a summarize way, can be found in two big Laws, apart some special articles that can be found in the European Community Treaty, signed in Rome, 1.957 and European Union Treaty, signed in Maastricht, 1.992
  42. 42. 6. Statutory responsibilities and rights of employees and employers in cooperative companies (2) Community Charter of the Fundamental Social Rights of Workers, signed in Strasbourg in 1.989, with the exception of United Kingdom, what includes the following: • Freedom of movement: • Exercise any profession or trade in any EU country. • Suppress obstacles to the type-approval of bachelors. • Harmonization of residence conditions of workers. • Employment and remuneration: • Remuneration according to work and to provide a worthy way of live. • Guarantee that, in case of garnishment, worker will
  43. 43. 6. Statutory responsibilities and rights of employees and employers in cooperative companies (3) • Improvement of living and working conditions: • minimum weekly rest period and paid annual leave. • right to be defined by Law, collective bargaining and labour contract, working conditions. • Social protection. • Freedom of association and collective bargaining: This right can be claimed by employers too, not only for workers. • Vocational training.
  44. 44. 6. Statutory responsibilities and rights of employees and employers in cooperative companies (4) • Equal treatment for women and men. • Information and consultation and participation for workers. • Health protection and safety at the workplace. • Protection of children and adolescents. • Protection of elderly persons. • Protection of disabled persons.
  45. 45. 6. Statutory responsibilities and rights of employees and employers in cooperative companies (5) The EU’s Working Time Directive (2003/88/EC). This one, is directed to guarantee the following rights for all workers, with no exceptions: • A limit to weekly working hours, which must not exceed 48 hours on average, including any overtime • A minimum daily rest period of 11 consecutive hours in every 24 • A rest break during working hours if the worker is on duty for longer than 6 hours • A minimum weekly rest period of 24 uninterrupted hours for each 7-day period, in addition to the 11 hours' daily rest
  46. 46. 6. Statutory responsibilities and rights of employees and employers in cooperative companies (6) • Paid annual leave of at least 4 weeks per year • Extra protection for night work, e.g. • Average working hours must not exceed 8 hours per 24-hour period, • Night workers must not perform heavy or dangerous work for longer than 8 hours in any 24-hour period, • Night workers have the right to free health assessments and, under certain circumstances, to transfer to day work.
  47. 47. 6. Statutory responsibilities and rights of employees and employers in cooperative companies (7) The Directive also sets out special rules on working hours for workers in a limited number of sectors, including doctors in training, offshore workers, sea fishing workers and people working in urban passenger transport. (There are separate directives on working hours for certain workers in specific transport sectors)
  48. 48. 7. Statutory responsibilities and product liability Product is any movable property, even if it is attached or incorporated to another movable or immovable property, as well as gas and electricity. Agent responsible for the product is the producer or manufacturer, the Community importer, the supplier and, exceptionally, the distributor. Defective product is one that does not offer the security that would be expected, taking into account all the circumstances and especially its presentation, the reasonably foreseeable use of the same and the moment of its placing on the market. The product may have a manufacturing, design or information defect.
  49. 49. 7. Statutory responsibilities and product liability (2) Extended responsibility of the producer of the product: Producers of products that become waste are involved in the prevention and organization of waste management, promoting the reuse, recycling and recovery of waste. • Council Directive 85/374/EEC concerning liability for defective products • Directive 2001/95/EC, on general product safety • Directive 2008/98/EC, about waste The contracting of civil liability insurance for the protection and repair of possible damages by defective products, that covers the claims derived from them, is of paramount importance.
  50. 50. 8. Statutory responsibilities and avoidance of fraud Fraud: • Action contrary to the truth that harms the person against whom you comment. • Act to circumvent a legal provision. Types of Fraud: • Commercial fraud • Fiscal fraud • Financial fraud • Food fraud
  51. 51. 8. Statutory responsibilities and avoidance of fraud (2) Commercial fraud can contaminate any business, without the company's managers realize that it is taking place.Temas relacionados: corrupción, blanqueo de capitales, transparencia y buenas prácticas comerciales. Tax fraud is a loss for public revenue. It is a phenomenon from which serious consequences are derived for the Society. Financial fraud results in material misstatements in the company's financial statements. Administrators are ultimately responsible for. • Audit of accounts.
  52. 52. 8. Statutory responsibilities and avoidance of fraud (3) Food fraud: the deliberate market introduction and sale of food that is unfit for human consumption, or intentionally facilitating misleading information about food, with the intention of misleading the consumer to obtain an economic benefit. Regulation (EU) 1169/2011: Food information provided to the consumer. Most common food frauds: • Substitution of an ingredient for a similar cheaper one. • Adulteration of food with cheaper ingredients. • Presence of undeclared ingredients. • Adulteration of food to improve some of its characteristics. • Non-declaration or false declaration of processes. • False claims as to the origin or geographical production of a food.
  53. 53. 9. Food quality and safety, and nutrition sectoral regulatory framework Food Safety In the world: The Codex Alimentarius or "Food Code" was established by FAO and the World Health Organization in 1963 to develop harmonised international food standards, which protect consumer health and promote fair practices in food trade. World Trade Agreements (Doha Round, Uruguay Round…)
  54. 54. 9. Food quality and safety, and nutrition sectoral regulatory framework (2) Food safety In Europe: the hygiene package • REGULATION (EC) No 178/2002 • REGULATION (EC) No 853/2004 • REGULATION (EC) No 854/2004 • REGULATION (EC) No 882/2004 • REGULATION (EC) No 183/2005
  55. 55. 9. Food quality and safety, and nutrition sectoral regulatory framework (3) Food quality is the set of properties and characteristics of a food, as a result of the requirements set out in the mandatory provisions relating to the raw materials or ingredients used in its preparation, the processes used in it, as well as the composition and presentation Of the final product. Food security exists when all people have access to sufficient safe and nutritious food to meet their food needs in order to lead an active and healthy life. The nutritional quality of the food refers to its quantitative character, energy stored in the food, or to the qualitative character, nutritional balance of the food.
  56. 56. The Codex Alimentarius: Ensure the safety and quality of food. Regulation (EC) No 178/2002 of the European Parliament and of the Council: General principles and requirements of food law, self-monitoring and traceability as basic principles. Hygiene package: Regulations 852/04; 853/04; 854/04; 882/04 and 183/05 Elaboration of guides to good practices in animal feed and guides on the application of HACCP (hazard analysis and critical control points). Official controls verify compliance with feed and food law, as well as standards relating to animal health and animal welfare. These controls include audits of good hygiene practices and HACCP, as well as specific controls for each group of animal species. 9. Food quality and safety, and nutrition sectoral regulatory framework (4)
  57. 57. 10. Food quality standards at international and at domestic level The quality of a food is determined by the conjunction of different factors all related to the acceptability of the food: • A set of attributes that refer to the presentation, composition and purity, technological treatment and conservation that make the food something more or less appetizing to the consumer and, on the other hand, are interested in the health aspect and nutritional value of the food . The production of safe food, in all its scope, is part of the quality control and quality assurance or guarantee.
  58. 58. 10. Food quality standards at international and at domestic level (2) • The Codex Alimentarius • The WTO Agreement on the Application of Sanitary and Phytosanitary Measures (SPS Agreement) • Good Agricultural Practices (GAP) • Good Hygienic Practices (GHP) • Good Manufacturing Practices (GMP) • Hazard Analysis and Critical Control Points (HACCP)
  59. 59. 11. Integrated systems for food quality and safety management • GLOBALG.A.P. Certification: for primary production of vegetables or livestock • BRC BRITISH RETAIL CONSORTIUM: The Standards guarantee the standardisation of quality, safety and operational criteria and ensure that manufacturers fulfil their legal obligations and provide protection for the end consumer. • IFS INTERNATIONAL FOOD STANDARD helps distributors to ensure the food safety of their products and controls the quality level of producers of white goods. • UNE-EN ISO 22000 specifies the requirements to be met by a management system to ensure the safety of food throughout the food chain to the point of sale as final consumption.
  60. 60. 12. Environment and efficiency sectoral regulatory framework (1) The EU's environmental policy until 2020 is guided by the Seventh Environmental Action Program. Seven initiatives: • Waste management • Atmospheric pollution • Water protection and management • Protection of nature and biodiversity • Soil protection • Civil protection • Sound annoyances.
  61. 61. 12. Environment and efficiency sectoral regulatory framework (2) • Directive 2008/98/EC on waste • Directive 2008/50/EC on ambient air quality and a cleaner atmosphere in Europe. • Directive 2000/60 / EC establishing a framework for Community action in the field of water policy. • 2020 Biodiversity Strategy.
  62. 62. 12. Environment and efficiency sectoral regulatory framework (3) • Directive 2011/92/EU on the assessment of the effects of certain public and private projects on the environment • COUNCIL DECISION on the arrangements for the implementation by the Union of the solidarity clause (2014/415/EU) • Directive 2002/49/EC relating to the assessment and management of environmental noise • Directive 2012/27/EU on energy efficiency
  63. 63. Environmental Management is the set of steps leading to the integral management of the environmental system. It establishes actions to improve the environment making it healthier and safer for society, by preventing risks, reducing energy consumption and raw materials, and optimizing the relationship between environment and production. The Environmental Management systems are voluntary instruments that establish the environmental policy of the company through a continuous evaluation process that allow the incorporation of the environmental variable in the internal operation of the company. 13. Environmental management systems (1)
  64. 64. 13. Environmental management systems (2) The ISO 14000 series covers • Environmental Management (EMS) (14001-14004-14006) https://www.youtube.com/embed/hCAa7OWdjfo?fs=1&autoplay=1&rel=0 • Guidelines for environmental auditing (14010-14011-14012) • Ecological label (14020-14021-14024-14025) • Environmental Performance Evaluation (EDA) (14031- 14032) • Life Cycle Analysis (LCA) (14040-14041-14044) • Water Footprint (HA) (14046-14064-14065-14067) Very related to the ISO-14000 series: Energy Management System (50001)
  65. 65. 13. Environmental management systems (3) Other non-ISO environmental footprint standards include: • Water Footprint: total volume of fresh water used to produce the goods and services consumed. The Water Footprint is reserved for ISO 14046. http://waterfootprint.org/en/water-footprint/what-is-water-footprint/ • GHG Protocol is the most used international tool for the calculation and communication of the Emissions Inventory. • PAS 2050: first of its kind to assess greenhouse gas emissions, quantified in equivalent CO2, which are released to the atmosphere throughout the product's life cycle,
  66. 66. 14. Equality among men and women, and equality measures Theoretical framework • Convention on the Elimination of All Forms of Discrimination against Women, adopted by the General Assembly of the United Nations in December 1979 • Fourth World Conference of Women, held in Beijing in 1995 • Treaty of Amsterdam (1 May 1999)
  67. 67. 14. Equality among men and women, and equality measures (2) European legal framework • Report "Equality between men and women" • Council Directive 75/117/EEC • Council Directive 76/207/EEC • Council Directive 2000/78/EC In Spain: Organic Law 3/2007, for the effective equality of women and men Law 39/1999, to promote the reconciliation of the family and working life of the working people Galician Law 7/2004 for the equality of women and men
  68. 68. 14. Equality among men and women, and equality measures (3) Sex - gender system: set of sociocultural mechanisms that establish an identification relationship between: • Sex: a term used to refer to the biological difference between men and women, in simple terms, the child being born or the child being born. • Gender: the characteristics, the attitudes and differential behaviors that a socio-cultural context attributes to men and women. As a concept it is relational and dynamic (that is, the concrete contents of gender roles vary according to the historical moment and the society in question).
  69. 69. 14. Equality among men and women, and equality measures (4) • Formal Equality: rules, laws and norms of institutions or entities that promote equality between women and men. • Real Equality is equal treatment, equal opportunities
  70. 70. 14. Equality among men and women, and equality measures (5) Discrimination means separating, distinguishing, differentiating with the intention that one of the parties will benefit more than the other. Direct discrimination on the basis of sex is the situation in which a person is, has been or could be treated, according to their sex, less favorably than another in a comparable situation. Indirect discrimination on the basis of sex is the situation in which an apparently neutral provision, criterion or practice places persons of one sex at a particular disadvantage with respect to persons of the other, with the exceptions provided for by law.
  71. 71. 14. Equality among men and women, and equality measures (6) • Principle of equal treatment between women and men • Equal treatment and opportunities in access to employment, training and career advancement and working conditions • Equal pay based on sex • Promoting equality in collective bargaining
  72. 72. 14. Equality among men and women, and equality measures (7) • Sexual harassment is any conduct, verbal or physical, of a sexual nature that has the purpose or effect of damaging the dignity of a person, particularly when creating an intimidating, degrading or offensive environment. • Sexual harassment on grounds of sex constitutes conduct on the basis of the sex of a person, with the purpose or effect of violating his or her dignity and creating an intimidating, degrading or offensive environment, for example, discrimination for pregnancy or maternity
  73. 73. 14. Equality among men and women, and equality measures (8)
  74. 74. 14. Equality among men and women, and equality measures (9) Roles and gender stereotypes - Unequal position of women and men - Power relations and subordination - Different social value - Invisibility
  75. 75. 14. Equality among men and women, and equality measures (10)
  76. 76. 14. Equality among men and women, and equality measures (11)
  77. 77. 15. Prevention of occupational risks Legislation Treaty establishing the European Economic Community, Article 118a COUNCIL DIRECTIVE of12 June 1989 on the introduction of measures to encourage improvements in the safety and health of workers at work ( 89 / 391 / EEC)
  78. 78. 15. Prevention of occupational risks (2) Objective The aim of this Directive is to introduce measures to encourage improvements in the safety and health of workers at work. It applies to all sectors of activity, both public and private, (industrial, agricultural, commercial, administrative, service, educational, cultural, leisure, etc.) except for specific public service activities, such as the armed forces, the police or certain civil protection services. It contains principles concerning the prevention of risks, the protection of safety and health, the assessment of risks, the elimination of risks and accident factors, the informing, consultation and balanced participation and training of workers and their representatives.
  79. 79. 15. Prevention of occupational risks (3) The general principles of prevention  avoiding risks  evaluating the risks  combating the risks at source  adapting the work to the individual  adapting to technical progress  replacing the dangerous by the non- or the less dangerous  developing a coherent overall prevention policy  prioritizing collective protective measures (over individual protective measures)  giving appropriate instructions to the workers
  80. 80. 15. Prevention of occupational risks (4) Protective and preventive services The employer shall designate one or more workers to carry out activities related to the protection and prevention of occupational risks for the undertaking and/or establishment. If such protective and preventive measures cannot be organized for lack of competent personnel in the undertaking and/or establishment, the employer shall enlist competent external services or persons.
  81. 81. 15. Prevention of occupational risks (5) Protective and preventive services In all cases: — the workers designated must have the necessary capabilities and the necessary means, — the external services or persons consulted must have the necessary aptitudes and the necessary personal and professional means, and — the workers designated and the external services or persons consulted must be sufficient in number to deal with the organization of protective and preventive measures, taking into account the size of the undertaking and / or establishment and / or the hazards to which the workers are exposed and their distribution throughout the entire undertaking and / or establishment.
  82. 82. 15. Prevention of occupational risks (6) Protective and preventive services The protection from, and prevention of, the health and safety risks shall be the responsibility of one or more workers, of one service or of separate services whether from inside or outside the undertaking and/ or establishment. The worker(s) and/or agency(ies) must work together whenever necessary.
  83. 83. 15. Prevention of occupational risks (7) Employers’ and workers' obligations The employer shall:  evaluate all the risks to the safety and health of workers, inter alia in the choice of work equipment, the chemical substances or preparations used, and the fitting-out of work places  implement measures which assure an improvement in the level of protection afforded to workers and are integrated into all the activities of the undertaking and/or establishment at all hierarchical levels  take into consideration the worker's capabilities as regards health and safety when he entrusts tasks to workers;  consult workers on introduction of new technologies; designate worker(s) to carry out activities related to the protection and prevention of occupational risks.
  84. 84. 15. Prevention of occupational risks (8)The employer shall:  take the necessary measures for first aid, fire-fighting, evacuation of workers and action required in the event of serious and imminent danger  keep a list of occupational accidents and draw up and draw up, for the responsible authorities reports on occupational accidents suffered by his workers  inform and consult workers and allow them to take part in discussions on all questions relating to safety and health at work;  ensure that each worker receives adequate safety and health training
  85. 85. 15. Prevention of occupational risks (9) The worker shall:  make correct use of machinery, apparatus, tools, dangerous substances, transport equipment, other means of production and personal protective equipment  immediately inform the employer of any work situation presenting a serious and immediate danger and of any shortcomings in the protection arrangements  cooperate with the employer in fulfilling any requirements imposed for the protection of health and safety and in enabling him to ensure that the working environment and working conditions are safe and pose no risks. Health surveillance should be provided for workers according to national systems. Particularly sensitive risk groups must be protected against the dangers which specifically affect them.
  86. 86. 16. Fiscal sectoral regulatory framework Models of the fiscal regime of cooperatives in European countries:  Southern European countries, with extensive normative development, significant substantive restrictions, different from other types of societies and a tax system adapted with some incentives  Northern Europe countries, with very little normative development in substantive matters and few fiscal implications.
  87. 87. Southern European countries Adjustment rules in Corporate Tax  Operations with partners, except in the case of Spain, are taxed within the same, not of the cooperative, which implies a tax expense admitted for the same.  Interest paid to members is usually deductible expense in the cooperative, taxing within the partner, although it is usually legally limited.
  88. 88. Southern European countries Adjustment rules in Corporate Tax  The constitution of irreparable reserves is common in these countries and they enjoy reductions of the taxable base. The exception is France where there is no reduction.  Operations with non-partners are allowed with significant limitations. In no case exceeds 50%. The excess over the limit, makes them lose any tax benefits. The tax rate of transactions with them is the general
  89. 89. Southern European countries Incentive rules:  The corporate tax rate on transactions with partners is only lower than the general rate in Spain.  Only in Spain there is a bonus in the quota for specially protected cooperatives.  In Portugal, the endowment to the Education and Promotion Fund reaches 120% of its endowment, reason why the excess of 20% is an incentive.
  90. 90. Northern Europe countries Adjustment rules in Corporate Tax  The operations with partners, are taxed integrally within the partner, being deductible in the cooperative, including the returns of the cooperative activity.  In the interest paid to the contributions of partners, we observe different taxes, being predominantly deductible if they are adjusted to market price.  There are no reductions in the tax base for the constitution of reserves
  91. 91. Northern Europe countries Adjustment rules in Corporate Tax  They tax at rates common to those of other companies, being full application SME regulations, if that is their size.  They operate with third parties, usually without too many limits, but for those results they tax like any society. Incentive measures  Only in some cases are lower rates for cooperatives in certain sectors.
  92. 92. 17. Corporate Social Responsibility Corporate social responsibility (CSR) promotes in companies the awareness of ensuring the satisfaction and fulfillment of the expectations of all stakeholders with which it interacts: Economic, environmental and social sustainability. • Directive 2014/95/EU: Dissemination of non- financial information and diversity information by certain large companies and certain groups.
  93. 93. 17. Corporate Social Responsibility (2) Memory models  Global Reporting Initiative (GRI).  United Nations Global Compact.  OECD Guidelines for multinationals enterprises.  REDSOSTAL: Program for the integral sustainability of the agri-food sector (Ministry of Agriculture of Spain).
  94. 94. Thank you very much for your attention

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