WHICH COMPANIES WILL THE NEW EU RULES APPLY TO ?
Companies Large EU limited liability companies & partnerships :
• +/ - 6,000 companies - > 1000 employees and > EUR 450 million turnover ( net ) worldwide .
Large non – EU companies :
• +/ - 900 companies - > EUR 450 million turnover ( net ) in EU .
• The Directive contains provisions to facilitate compliance and limit the burden on companies , both in scope and in the value chain .
• SMEs
• Micro companies and SMEs are not covered by the proposed rules . However , the Directive provides supporting and protective measures for SMEs , which could be indirectly affected as business partners in value chains .