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Corporate social responsibility (CSR) Finnish enterprises have every potential to be among the world’s leaders in corporate social responsibility. We have long traditions in compliance with labour legislation, occupational safety and health legisl...https://tem.fi/en/social-responsibility
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Committee on Corporate Social Responsibility The Committee is a consultative body that supports administrative decision making. Members of the Committee on Corporate Social Responsibility represent various authorities, trade and industry, and labo...https://tem.fi/en/committee-on-corporate-social-responsibility
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Innovative cities and corporations as builders of ecosystems The aim is to create internationally attractive and growth-generating innovation environments in Finland by 2030. This includes concluding ecosystem agreements between the central govern...https://tem.fi/en/innovative-cities-and-corporations
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Corporate social responsibility (CSR) reporting CSR reporting obligation: Which companies does it apply to and what is required? An Accounting Act amendment approved on 29 December 2016 requires certain types of company to report on their corporat...https://tem.fi/en/csr-reporting
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Corporate Sustainability Due Diligence Directive (CSDDD) Due diligence obligation of companies The European Commission published its proposal for a Corporate Sustainability Due Diligence Directive (CSDD Directive) on 23 February 2022. The Directiv...https://tem.fi/en/due-diligence-obligation-of-companies
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Delegationen för den kreativa ekonomin är ett rådgivande sakkunnigorgan för utveckling av affärs-verksamheten inom den kreativa ekonomin. Den samordnas av arbets- och näringsministeriet och undervisnings- och kulturministeriet.https://tem.fi/sv/projekt?tunnus=TEM084:00/2024
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5.5.2022 | The European Commission published its proposal for EU corporate social responsibility legislation on 23 February 2022. Today, the Government submitted its view on the Commission’s proposal to Parliament. The Government considers the proposal important and supports it in key respects, but also emphasises that the regulation must be clear and that companies must have realistic opportunities to comply with the proposed obligations.https://tem.fi/en/-/government-supports-commission-s-proposed-legislation-on-corporate-social-responsibility
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15.3.2024 | On 15 March, the Committee of Permanent Representatives of the Governments of the Member States (Coreper) discussed the Corporate Sustainability Due Diligence Directive. The amended proposal for a Directive received a qualified majority of votes of the Member States in Coreper. The matter was previously discussed on 28 February. The European Parliament must now approve the content of the Directive.https://tem.fi/en/-/eu-corporate-sustainability-due-diligence-directive-receives-qualified-majority-of-votes-in-coreper
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21.5.2024 | According to the programme of the Petteri Orpo’s Government, state capital investment activities will be enhanced by centralising them in Finnish Industry Investment Group. Since autumn 2023, the Ministry of Economic Affairs and Employment has comprehensively evaluated the various options for the implementation of corporate restructuring and has decided on a model in which the operations of Clim...https://tem.fi/en/-/state-capital-investment-activities-to-be-enhanced-already-in-2024-as-practical-implementation-of-corporate-restructuring-in-accordance-with-the-government-programme-proceeds
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30.6.2020 | The analysis outlines the nature of the due diligence obligations that could be imposed on companies within a legislative framework in Finland. Due diligence refers to the obligation of a company to operate in a way that prevents the realisation of a human rights or environmental risk.https://tem.fi/en/-/judicial-analysis-specifies-the-planned-corporate-social-responsibility-act-in-finland
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Business and human rights Human rights are rights that belong to all human beings equally. All human beings are entitled to enjoy their human rights without discrimination. Human rights are indivisible, interlinked and interdependent. This means t...https://tem.fi/en/enterprises-and-human-rights
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Key guidelines on CSR The following internationally recognised guidelines and principles make up the backbone of corporate social responsibility: OECD Guidelines for Multinational Enterprises (published in 1976, latest update in 2023) The Guidelin...https://tem.fi/en/key-guidelines-on-csr
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Auditing Corporations and foundations must appoint an auditor and conduct an audit in accordance with the Auditing Act, Accounting Act and any acts applicable to the corporation or foundation in question. The smallest corporations are exempted fro...https://tem.fi/en/auditing
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Everybody has the right to engage in commercial activities in Finland Under the Constitution of Finland, everybody has the right to earn his or her livelihood by the employment, occupation or commercial activity of his or her choice. More detailed...https://tem.fi/en/freedom-of-enterprise-in-finland
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Questions and answers about the OECD National Contact Points Who participates in decision-making? The members of the Committee on Corporate Social Responsibility and the Minister of Employment participate in decision-making concerning the complain...https://tem.fi/en/questions-and-answers-about-the-oecd-national-contact-points
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Applying for government grants to businesses Processing of personal data The Tuki2014 system for processing business subsidies is used to manage the ELY Centres’ process of awarding discretionary grants to companies and other organisations, rangin...https://tem.fi/en/data-protection-applying-for-government-grants-to-businesses
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Regulation of business operations The Ministry of Employment and the Economy is responsible for the regulation of economic activities. This section focuses on common preconditions related to running a business, such as business freedom, the trade ...https://tem.fi/en/regulation-of-business-operations
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Provision of Package Travel and Linked Travel Arrangements The EU Package Travel Directive has been implemented in Finland: act on Travel Service Combinations ( 901/2017 , under the responsibility of the Ministry of Justice) act on Providers of Tr...https://tem.fi/en/package-travel-business
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24.5.2024 | The EU’s Competitiveness Council, which includes ministers from the Member States, adopted the Corporate Sustainability Due Diligence Directive (CSDD Directive) on 24 May. After formal approval by the Council, the Directive will be signed and published in the Official Journal of the European Union. After the Directive has entered into force, the Member States will have two years to transpose the new rules into their national legislation.https://tem.fi/en/-/implementation-of-corporate-sustainability-due-diligence-directive-requires-national-preparation-in-finland
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Accounting Nearly all corporations and foundations referred to in the Finnish legislation must keep accounting records. Natural persons engaged in business or professional activities must also keep records on these activities. Provisions on accoun...https://tem.fi/en/accounting