Guideline: Chapter III Paragraph 4
| Description | Enterprises should apply high quality standards for accounting, and financial as well as non-financial disclosure, including environmental and social reporting where they exist. The standards or policies under which information is compiled and published should be reported. An annual audit should be conducted by an independent, competent and qualified auditor in order to provide an external and objective assurance to the board and shareholders that the financial statements fairly represent the financial position and performance of the enterprise in all material respects. |
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12 cases relating to 'Chapter III Paragraph 4':
| Titre | Thème | Date de soumission | État |
|---|---|---|---|
| ATUMA & former employees v. Unilever | Non-payment of severance for former Unilever workers in DRC | 12 April 2018 | Pending |
| FIDH, JFI and Redress vs Italtel | Adverse impact of Italtel business activities on HR in Iran | 13 September 2017 | Rejected |
| UK Lawyers for Israel vs. PwC | PWC audits of Palestinian Authority fail to reveal PA's supp | 15 December 2016 | Concluded |
| Forum Suape et al. vs. Complexo Industrial e Portuário Eral | Adverse impacts of Van Oord’s dredging operations in Brazil | 1 June 2015 | Rejected |
| Forum Suape et al. vs. Van Oord | Adverse impacts of Van Oord’s dredging operations in Brazil | 1 June 2015 | Pending |
| Forum Suape et al. vs. Atradius Dutch State Business | Adverse impacts of Van Oord’s dredging operations in Brazil | 1 June 2015 | Concluded |
| Greenpeace vs. Herakles Capital | Disclosure violations by Herakles operating in Cameroon | 11 March 2014 | Rejected |
| Crude Accountability et al. vs. British Gas | Environmental, health & HR violations by KPO in Kazakhstan | 6 June 2013 | Concluded |
| Crude Accountability et al. vs. ENI | Environmental, health & HR violations by KPO in Kazakhstan | 6 June 2013 | Concluded |
| Crude Accountability et al. vs. Chevron | Environmental, health & HR violations by KPO in Kazakhstan | 6 June 2013 | Concluded |
| AES Sonel employee vs AES corporation | AES employment practices & racial discrimination in Cameroon | 27 August 2011 | Rejected |
| Belgian Minister of Enterprises vs. BRINK's group | Breaching several provisions by BRINK's group in Belgium | 30 November 2010 | Accord |
