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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.

12 cases relating to 'Chapter III Paragraph 4':

Title Issue Date filed Status
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 Filed
UK Lawyers for Israel vs. PwC PWC audits of Palestinian Authority fail to reveal PA's supp 15 December 2016 Pending
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 Agreement

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