(4)Public country-by-country reporting is also likely to have a positive impact on employees’ rights to information and consultation as provided for in Directive 2002/14/EC of the European Parliament and of the Council 5 and, by increasing knowledge of undertakings’ activities, on the quality of the dialogue that takes place within undertakings.
Recital 4
- 5 Directive 2002/14/EC of the European Parliament and of the Council of 11 March 2002 establishing a general framework for informing and consulting employees in the European Community ( OJ L 80, 23.3.2002, p. 29 ). ↩