24.11.  76 Official  Journal  of the European  Communities No C 278/3 
II 
(Preparatory  Acts) 
ECONOMIC  AND  SOCIAL  COMMITTEE 
Opinion  on the proposal  for a Council  Directive  on the harmonization  of the legal  and 
administrative  regulations  of the Member  States  on the provision  of safety  information 
at the workplace 
The text  referred  to the  Committee  has  been  published  in Official  Journal  of the 
European  Communities  No  C 96 of 29 April  1976,  page  2. 
A. LEGAL  BASIS  FOR  THE  OPINION 
On 22 April  1976,  the Council  referred  the abovementioned  proposal  to the Economic 
and Social  Committee  in accordance  with  Article  100  of the  Treaty  establishing  the 
European  Economic  Community. 
B. OPINION  OF  THE  ECONOMIC  AND  SOCIAL  COMMITTEE 
The Economic  and  Social  Committee  prepared  its opinion  on the above  matter  at its 
141st  plenary  session,  held  in Brussels  on 29 and  30 September  1976. 
The full  text  of the opinion  is as follows: 
THE  ECONOMIC  AND  SOCIAL  COMMITTEE, 
Having  regard  to Article  100  of the  Treaty  establi-
shing  the European  Economic  Community, 
Having  regard  to the request  made  by the Council  of 
the European  Communities  on 22 April  1976  for an 
opinion, 
Having  regard  to the decision  taken  by the Bureau  of 
the Economic  and  Social  Committee  on 27 April 
1976,  instructing  the Section  for Social  Questions  to 
draw  up an opinion  and  a report  on the matter, 
Having  regard  to the opinion  issued  by its Section  for 
Social  Questions  on 8 July  1976, 
Having  regard  to the  oral  report  made  by the  Co-
Rapporteur,  Miss  Mackie, Having  regard  to the  discussions  at its meeting  on 
30 September  1976  (141st  plenary  session  of 29 and 
30 September  1976), 
Considering  the seriousness  and  scale  of the  various 
kinds  of problems  posed  by accidents  at work; 
Considering  the  urgent  need  for  international 
standardization  of hazard  signs; 
Considering  the  guidelines  outlined  in this  field  by 
the Social  Action  Programme  and  in the Study  of the 
Economic  and  Social  Committee  on the prevention  of 
occupational  accidents  and  the  relevant  laws  in the 
Community, 
No C 278/4 Official  Journal  of the European  Communities 24. 11. 76 
HAS  ADOPTED  UNANIMOUSLY  THE  FOLLOWING 
OPINION: 
The Economic  and  Social  Committee  approves  the 
proposal,  subject  to the comments  set out below: 
1. General  comments 
1.1. In  a document  entitled  Guidelines  for  a 
Community  programme  for safety,  hygiene  and  health 
protection  at work,  the Commission  states  that  nearly 
100 000  persons  are  killed  and  over  12 million  are 
injured  each  year  in the  Community  as a result  of 
accidents  of various  kinds.  According  to the  Com-
mission,  fatal  accidents  break  down  roughly  as 
follows:  50 % road  accidents,  30 % accidents  in the 
home  and  accidents  during  leisure  activities,  and  20 % 
(i.e.,  20 000  fatalities)  accidents  at work  (including 
occupational  diseases). 
1.2. Quite  apart  from  the  human  consequences 
and the  social  costs,  which  are  difficult  to quantify, 
the total  annual  cost  of all these  accidents  amounts  in 
economic  terms  to over  15 000  million  units  of ac-
count. 
1.3. These  figures  amply  show  the urgent  need  for 
large-scale  action  to combat  the scourge  of accidents. 
The Committee  accordingly  welcomes  the  step  taken 
by the  Commission,  which,  in the  absence  of any 
significant  decisions  on the  part  of the  International 
Organization  for  Standardization,  wishes  to press 
ahead  at Community  level  in the  matter  of safety 
signs. 
1.4. The  need  for a system  of safety  signs  is all the 
greater  since  not  only  workers  but  also  the public  at 
large  are  at risk.  More  and  more,  members  of the 
public  have  reasons  to be present  in 'places  of work' 
(theatres,  department  stores,  urban  building  sites, 
etc.),  and  there  may  be  special  problems  in the 
provision  of appropriate  signs  for places  of work  to 
which  members  of the  public  have  access.  In view  of 
the difficulties  in ensuring  full  understanding  of the 
whole  range  of signs,  a limited  number  of expressive 
and eye-catching  signs  should  be used  in places  which 
are particularly  frequented  by  the  general  public. 
These  signs  should  be the subject  of an education  and 
information  campaign  geared  to the requirements  and 
knowledge  of the general  public. 
1.5. As  regards  the  field  of application,  the  Com-
mittee  notes  that  the  purpose  of the  proposal  is to 
indicate  the  type  of sign  to be used  (or  how  safety 
information  is to be  provided)  in  cases  where Member  States'  national  provisions  make  signs 
compulsory.  On  the  other  hand,  questions  regarding 
the location  and  advisability  of signs  are not  covered 
by the  proposal  and  are  the  responsibility  of the 
Member  States. 
1.6. As  regards  the  deadline  by which  Member 
States  must  implement  the  provisions  necessary  to 
ensure  compliance  with  the  Directive,  the Committee 
notes  that  the  measures  provided  for  in Article  7 of 
the proposal  are  in line  with  the  rules  normally 
applicable  in this  field,  which  make  allowance  for the 
need  to take  into  consideration  the  situation  in each 
Member  State. 
1.7. The  Committee  would  also  stress  that  the 
measures  proposed  represent  only  one  aspect  of the 
comprehensive  action  that  should  be  taken  to 
improve  safety,  hygiene  and  the  protection  of health 
at work.  The  principles  that  should  underlie  such 
action  have  been  outlined  in the  Social  Action 
Programme  and  in the  guidelines  for  a Community 
programme  for  safety,  hygiene  and  health  protection 
at work. 
1.8. The  Committee  considers  that  the 
development  of these  guidelines  should  be speeded  up 
and that  they  should  be put  into  concrete  form  after 
the appropriate  consultations.  In the  particular  case 
of safety  signs  it would  be inadmissible  to delay 
standardization  work  for  marginal  or,  in particular, 
pseudo-aesthetic  considerations,  which  are completely 
out of place  when  the  safety  and  health  of millions 
of workers  are at stake. 
1.9. As  regards  the  general  guidelines  for  a policy 
on safety  at work  (to  which  the  Committee  would 
like to revert  in its comments  on the  Community 
programme  for  safety,  hygiene  and  health  protection 
at work,  which  it expects  will  be referred  to it at the 
end of 1976),  it should  be noted  that  in its opinion  on 
the draft  Social  Action  Programme  (*),  the 
Committee  made  the point  that  working  methods  and 
working  conditions  should  be adapted  to the needs  of 
people  and  went  on to state  the following: 
'With  the cooperation  of the trade  unions  and  the 
employers'  associations,  as  well  as  of 
representatives  of users  of plant  and  machinery, 
the Community  should  develop  a programme  of 
labour-protection  priorities,  based  on  the 
(i) OJ  No  C 37, 1. 4. 1974. 
24. 11. 76 Official  Journal  of the  European  Communities No C 278/5 
indisputable  responsibility  of  employers  to 
provide  jobs  and  working  conditions  which  are 
both  safe  and  healthy. 
To this  end  the  Member  States'  services  for 
industrial  safety,  occupational  hygiene  and 
industrial  medicine  must  cooperate  to standardize 
statistics  on  occupational  diseases,  industrial 
accidents  and  deaths  due  to occupational  factors, 
and set  limits  for  industrial  safety,  occupational 
hygiene  and  pollution.  The  statistics  in question 
should  be published.' 
Safety  institutes  should  also  be involved  in such 
cooperation. 
1.10 For  a detailed  analysis  of the  conditions, 
instruments  and  objectives  of the  overall  action  to be 
taken  concerning  occupational  safety,  the Committee 
would  refer  to its  study  on  the  prevention  of 
occupational  accidents  and  the  relevant  laws  in the 
Community  and  particularly  to  the  proposals 
contained  in paragraphs  V and  VI of that  document. 
1.11.  The  Committee  lays  stress  on the role  played 
by information  on prevention  and  safety  signs.  Such 
information  will  be all the  more  effective  once  it is 
imparted  in school  as part  of the civics  curriculum. 
2. Specific  comments 
2.1. The  Committee  approves  the  fact  that  the 
proposal  provides  for  total  approximation.  It 
observes  that  a special  committee  is to be set up to 
propose  on a continuous  basis  and  under  a flexible 
procedure,  any  amendments  that  may  be necessary  to 
adapt  the system  of signs  to technical  progress  and  to 
developments  in international  methods  of signposting. 
These  arrangements  are  in line  with  the  views 
regularly  voiced  by  the  Economic  and  Social 
Committee  in  similar  cases  involving  the 
approximation  of laws  pursuant  to Article  100  of the 
EEC  Treaty  (e.g.,  the  marketing  and  transport  of 
dangerous  substances). 
The Committee  is uneasy  about  the  proliferation  of 
advisory  committees  but  agrees  that  the 
abovementioned  special  committee  should  be set up 
and considers  that  it should  operate  in close  liaison 
with  the Advisory  Committee  on Safety,  Hygiene  and 
Health  Protection  at Work. 
2.2. As  regards  the Directive's  field  of application, 
the Committee  is anxious  that  the  exemptions 
provided  for  in subparagraph  (a)  of Article  1 (2) 
should  not  hamper  attainment  of  the  ultimate 
objective,  namely  that  the  same  sign  should  be used 
everywhere  for the same  purpose. 2.3. The  Committee  notes  the  composition  of the 
special  committee  provided  for  in Article  5 of the 
proposal.  However,  it considers  that,  when  signs  are 
to be adapted,  representatives  of economic  and  social 
activities  should  be allowed  to express  their  views, 
too, under  a procedure  that  takes  account  of the need 
for speed  and  simplicity.  The  Committee  would  also 
urge  that  the  special  committee's  task  should  not  be 
confined  to keeping  a watch  on  the  impact  of 
technical  progress  and  of  developments  in 
international  methods.  If need  be,  the  special 
committee  should  be able  to assume  an active  role  in 
connection  with  the tasks  mentioned  in 2.1. 
2.4. The  Committee  has  no specific  comments  to 
make  regarding  the  'basic  principles  of the  system 
of safety  signs'  and  the  'special  safety  information' 
appended  to the  proposal.  It would,  however,  draw 
attention  to the following  general  requirements: 
— no matter  how  well  a hazard  is indicated,  this 
cannot  under  any  circumstances  reduce  or remove 
the obligation  on governments  and  employers  to 
invest  still  more  in scientific  research  calculated 
to assist  in eliminating  the  main  causes  of acci-
dents.  At the same  time,  new  rights  must  be given 
to workers'  representatives  so that  they  can  play 
an effective  role  in continuing  preventive  action 
designed  to  provide  greater  safety  at  the 
workplace, 
— if safety  signs  are to be fully  effective,  they  must 
be backed  up by an education  and  information 
campaign  directed  not  only  at  workers, 
employers,  manufacturers  of  machinery  and 
schoolchildren,  but also  at the public  at large, 
— the  proposed  symbols  must  be  sufficiently 
expressive  and  eye-catching,  especially  for  more 
vulnerable  sections  of the  population  such  as 
children,  elderly  persons  and  migrant  workers,  and 
in the case  of certain  particularly  dangerous  types 
of work, 
— the  technical  requirements  for  these  signs  must 
take  into  account  the  psychological  effect  on 
persons  who  are  not  sufficiently  well-informed. 
One example  is the  'emergency  exit'  sign,  which 
could  be  interpreted  as  simply  encouraging 
persons  to make  a hurried  escape  with  the 
attendant  risk  of panic, 
— the  signs  must  be located  in adequate  numbers  at 
the most  appropriate  spots  (buildings,  machines, 
etc.) so that  they  are immediately  noticeable, 
No C 278/6 Official  Journal  of the  European  Communities 24.11.  76 
be adapted  to suit  the particular  features  of the 
work  (e.g.,  signs  placed  directly  on tools  and 
machines). 
Done  at Brussels,  30 September  1976. 
The Chairman 
of the Economic  and  Social  Committee 
Henri  CANONGE 
Opinion  on the  proposal  for  a Council  Directive  concerning  the  harmonization  of 
systems  of company  taxation  and  of withholding  taxes  on dividends 
The text  referred  to the  Committee  has  been  published  in Official  Journal  of the 
European  Communities  No  C 253  of 5 November  1975,  page  2. 
A. LEGAL  BASIS  FOR  THE  OPINION 
On 12 August  1975,  the Council  referred  the abovementioned  proposal  to the Economic 
and Social  Committee  in accordance  with  Article  100  of the  Treaty  establishing  the 
European  Economic  Community. 
B. OPINION  OF  THE  ECONOMIC  AND  SOCIAL  COMMITTEE 
The Economic  and  Social  Committee  prepared  its opinion  on the above  matter  at its 
141st  plenary  session,  held  in Brussels  on 29 and  30 September  1976. 
The full  text  of the opinion  is as follows: 
THE  ECONOMIC  AND  SOCIAL  COMMITTEE, 
Having  regard  to  the  Treaty  establishing  the 
European  Economic  Community,  and  in particular 
Article  100  thereof, 
Having  regard  to the request  made  by the Council  of 
the European  Communities  on 12 August  1975  for an 
opinion, 
Having  regard  to the decision  taken  by its Bureau  on 
23 September  1975,  instructing  the  Section  for — a proliferation  of safety  signs  should  be avoided, 
as this would  detract  from  their  effectiveness, 
— supplementary  measures  must  be  taken  to 
monitor  observance  of the  signs  and,  where  the 
nature  of the hazard  allows,  to remedy  the possible 
consequences  of any  failure  to observe  signs, 
— in certain  industries,  such  as farming,  specific 
measures  should  be taken  to enable  the signs  to 
Economic  and  Financial  Questions  to draw  up an 
opinion  on the matter, 
Having  regard  to the  report  submitted  by  the 
Rapporteur,  Mr Peyromaure-Debord-Broca, 
Having  regard  to the  opinion  issued  by the Section 
for Economic  and  Financial  Questions  at its meeting 
on 31 August  1976, 
Having  regard  to the discussions  at its 141st  plenary 
session,  held  on 29 and  30 September  1976  (meeting 
of 29 September  1976),