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26 Envtl. Pol'y & L. 93 (1996)
Hunting of Migrating Birds

handle is hein.journals/envpola26 and id is 93 raw text is: 

ENViRONMENTAL POLICY AND LAW, 26/2/3 (1996)                                                         93


Hunting of Migrating Birds

   The  Parliament voted on 15 February to prevent
European hunters, especially those in Greece and France,
from shooting or catching migrating birds returning to
Europe after their Winter in the sun, by fixing for the first
time a date for the closing of the hunting season across
the EU.
   There was fierce resistance from southern Europeans,
particularly the French pro-hunting lobby, who defended
their right to hunt on the grounds that it was won through
revolution and an integral part of French culture.
   The amendment  to close the EU hunting season on
31 January for all migrating birds was passed by just nine
votes, following a heated debate. The pro-hunting lobby
had backed a Commission  proposal to allow member
States to fix dates for particular species extending to 28
   The decision will present Mrs. Ritt Bjerregaard, the
commissioner  for the environment, with a dilemma -
whether to stand by the Commission position, which pre-

dated her arrival in Brussels, or to stick to her credentials
and agree with the Parliament. The final decision rests
with the Council of Ministers.
   The  proposals were aimed at amending  the 1979
Directive on the conservation of birds, which provides
protection for 74 species. The original wording in the
Directive, which simply calls for prohibition on hunting
during the migratory season, has led to widely differing
interpretations, and a number of cases in the European
Court of Justice.
   As  a result, migrating birds face widely different
receptions on their return to Europe. Finland, with its
geographic situation has to close first, and is the safest
place to land, because the hunting season ends on 31
December.  Germany  has a closing date of 15 January.
All other member States have a deadline of 31 January.
However,   in Greece and France  who  are the least
conservation conscious, hunting is alloweduntil the 28
February.                                       C


Green Accounting Guidelines

   A set of Guidelines entitled Environmental Issues in
Financial Reporting focus on applying the provisions in
the EU's 4th and 7th Company Law Directives on annual
and consolidated accounts to environmental consider-
   The Guidelines were drawn  up by the Accounting
Advisory  Forum  as an advisory  document  for the
European Commission, but the report does not reflect the
Commission's official position nor the stance adopted by
organisations whose members  are represented on the
Advisory Forum.
   However, although not legally binding, these are the
only green accounting guidelines to be formulated at EU
level so far and companies, which are showing ever more
interest in environmental issues, should use them as a
matter of priority. The document is also intended to
stimulate a debate between the interested parties.
   The  members  of the Advisory  Forum,  who  are
working on a personal basis, are accounting specialists
representing standard-setting bodies and  users of
accounting information. The members take the view that
the guidelines will help, in particular, to reach the targets
of the EU's 5th Environment  Action Programme   by
raising the environmental awareness of companies and
gua-ranteeing that environmental expendit-ure and risks

are taken into account.
   The  objective of the guidelines is to ensure that
company  accounts paint an accurate picture of a com-
pany's attitude towards the environ-ment and the impact
of environmental risks and liabilities on a company's
financial position.
   The  document  includes recommendations  on the
definition and disclosure of environmental expenditure
and the recognition, measurement and disclosure of en-
vironmental risks and liabilities. It is also proposed that a
                               company's   annual
                               report should feature
                               a series of inform-
                               ation, including  a
                               description of rele-
                               vant environmental
                               issues and the under-
                               taking's response to
                               them; the company's
                               policy towards envi-
                               ronmental protection
                               measures   and  im-
                               provements made  in
                               key areas of environ-
                               mental  protection;

0378-777X/96/$12.00 Q 1996 IOS Press



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