16. Believes that CSR has to include social measures encompassing vocational training, work-life balance and appropriate working conditions; restates its belief in the ‘business case’ for CSR, but reiterates that, where such a case does not apply in the short term in any given situation or company, it can never be used as an excuse for acting irresponsibly and in an antisocial manner; believes that sufficient research exists to prove the ’business case’, and that the priority should be the dissemination of that research; calls for new research on CSR to be devoted to assessing the cumulative impact of CSR-related ...[+++]changes in business behaviour on efforts to deal with overall European and global challenges such as carbon emissions, water acidification, extreme poverty, child labour and inequality, and for the lessons learnt to be fed into Europe’s future input in developing global CSR initiatives;

16. Believes that CSR has to include social measures encompassing vocational training, work-life balance and appropriate working conditions; restates its belief in the ‘business case’ for CSR, but reiterates that, where such a case does not apply in the short term in any given situation or company, it can never be used as an excuse for acting irresponsibly and in an antisocial manner; believes that sufficient research exists to prove the ‘business case’, and that the priority should be the dissemination of that research; calls for new research on CSR to be devoted to assessing the cumulative impact of CSR-related ...[+++]changes in business behaviour on efforts to deal with overall European and global challenges such as carbon emissions, water acidification, extreme poverty, child labour and inequality, and for the lessons learnt to be fed into Europe’s future input in developing global CSR initiatives;

2. The aim of the customs files identification database shall be to enable the national authorities responsible for carrying out customs investigations designated pursuant to Article 7, when opening a file on or investigating one or more persons or businesses, to identify competent authorities of other Member States which are investigating or have investigated those persons or businesses, in order, through information on the existence of investigation files, to achieve the aim referred to in Article 1(2).

In the Customs Files Identification Database (FIDE) of the AFIS system information related to investigations launched by customs enforcement authorities has to be introduced allowing for verifications whether a person (or business) has been subject to a criminal investigation in one of the MS. Few cases have been uploaded in FIDE whereas the CIS module is not yet operational.

(14) In order to ease the administrative burden for enterprises, and to simplify and speed up the administrative handling of cases for which SME status is required, it is appropriate to allow enterprises to use solemn declarations to certify certain of their characteristics.

CIS also establishes a Customs file identification database (FIDE) to assist in preventing, investigating and prosecuting serious violations of national laws.[33] FIDE enables national authorities responsible for conducting customs investigations, when they open an investigation file, to identify other authorities that may have investigated a given person or business.