Aleydis Nissen

Lewis Graham

Urfan Khaliq

Joyman Lee

Shaun Matos

Andrew Mclean

Steven Nam

Luminiţa Olteanu

Jiří Přibáň

THE EUROPEAN UNION AS A MANAGER OF GLOBAL 'BUSINESS AND HUMAN RIGHTS' REGULATION: COUNTRY-BY-COUNTRY REPORTING RULES

The European Union's 2013 Country-by-Country Reporting (CBCR) rules bring within the public domain information on corporate payments made to governments all over the world for the purpose of exploiting natural resources in the oil, gas, mining and logging sectors. In so doing, the CBCR rules enhance transparency in these sectors and aim to reduce tax avoidance and corruption in resource-rich countries. Arguably, they also contribute to the European Commission's long-term strategy to secure sustained access to raw materials in the European Economic Area. The CBCR rules represent one of the only three binding regulatory frameworks that have been adopted at the EU level to implement the 2011 UN Guiding Principles on Business and Human Rights. Just as with the two other initiatives that came into existence (the Non-Financial Reporting Directive and the Conflict Minerals Regulation), the immediate impact on the competitiveness of corporations based in the EU was a key concern during the legislative process. This article uncovers the two strategies that were employed to overcome such concern and give the CBCR rules a 'global' character.

A. INTRODUCTION

The Treaty of the European Union (TFEU) establishes that the European Union (EU) has the duty to promote human rights within the competences attributed by its Member States when it adopts and implements regulations as well as in its relations with the wider world. 1 On this basis, the EU has taken a variety of actions to prevent and remedy human rights violations by corporate actors. 2 However, it was the endorsement of the United Nations (UN) Guiding Principles by the UN Human Rights Council in 2011 that triggered the EU's more formal and focused approach to 'business and human rights' issues. 3 The UN Guiding Principles serve as the basis to foster consistency in multilateral as well as unilateral initiatives in which the EU is involved in the 'business and human rights' area. 4 A number of non-binding multilateral initiatives that have materialised following the adoption of the UN Guiding Principles were fully welcomed by the European Commission (Commission) and other EU institutions. 5 These include the 2011 update of the Organisation for Economic Co-operation and Development's (OECD) Guidelines for Multinational Companies, the Office of the UN High Commissioner for Human Rights Accountability and Remedy Project and the Council of Europe's Committee of Ministers Recommendation on Human Rights and Business. 6 The EU and its Member States also rely upon the UN Guiding Principles to justify not engaging constructively in the ongoing elaboration process on an international legally binding treaty at the UN Human Rights Council since 2014. 7 While the UN Guiding Principles are applicable to all corporations, the treaty is predicted to have a more limited scope. Resolution A/HRC/RES/26/9, which triggered the treaty elaboration process, sets out that it would only be applicable to 'transnational corporations and corporations that have a transnational character in their operational activities'. 8 The EU has criticised the UN Working Group leading the treaty elaboration process because it has not facilitated a broad and constructive dialogue regarding the scope of application of the future treaty, 4 EU External Action Service, '2017 United Nations Forum on Business and Human Rights -EU Contribution' (2017) <https://eeas.europa.eu/headquarters/headquarters-homepage/36353/2017-unitednations-forum-business-and-human-rights-eu-contribution_en> accessed 11 February 2018. 5 including the meaning of 'having a transnational character'. 9 For this reason, the EU Member States voted en bloc against Resolution A/HRC/RES/26/9 alongside the US. 10 In so doing, the EU aimed to protect the competitiveness of EU-based corporations. It is indeed likely that the treaty would create an uneven playing field, which disadvantages EU-based corporations that operate in third countries where the domestic protection of human rights is weak. While the EU finally started engaging in the treaty elaboration process in 2016 under pressure from the European Parliament, 11 the EU's participation remains largely restrained. 12 Most recently, at the fourth session of the Working Group in October 2018, the EU and its Member States were not prepared to exchange views with the civil society on how the future treaty could build on existing EU initiatives in the area of business and human rights.

Bearing in mind these observations relating to the EU's position in the ongoing treaty process, the question arises whether the EU has been able to mitigate the effects on the competitiveness of EU-based corporations in mandatory unilateral initiatives, which fit in with its approach to 'business and human rights' issues. To date, three EU regulatory frameworks have come into existence, which contribute to the implementation of the UN Guiding Principles. 13 These are the sector-wide 2014 Non-Financial Reporting Directive and two regulatory frameworks that specifically target raw materials, the 2013 CBCR rules and the 2017 Conflict Minerals Regulation. Strategy in which it has stated that mandatory regulation might be needed in order to make CSR an integral part of corporations' core strategic thinking. 15 To this end, a new definition of CSR, consistent with the UN Guiding Principles (and other CSR principles and guidelines), has been set out by the Commission. Accordingly, CSR is understood as 'the responsibility of enterprises for their impacts on society'. 16 More specifically, the Commission indicated that 'a smart mix of voluntary policy measures and, where necessary, complementary regulation' would be required to implement CSR, including 'business and human rights' measures. 17 This new approach can be considered a major change, even though the main responsibility to implement the Commission's CSR Strategy is attributed to corporations. Up until 2011, the Commission's CSR strategy provided a full-blown 'business case' which assumed that there would be sufficient incentives for corporations to adopt CSR measures voluntarily. CSR had previously been defined in the Commission's 2001 Green Paper as 'a concept whereby companies integrate social and environmental concerns in their business operations and in their interactions with their stakeholders on a voluntary basis'. 18 This proposition had been justified by the Commission based on the argument that a strategic approach to human rights can result in a range of long-term benefits for corporations including a more committed workforce and a better reputation. 19 This shift in favour of binding CSR rules makes the Commission's approach to CSR more congruent with the approach of the European Parliament. The latter body has pressured the Commission for decades to take binding CSR measures. In the 1990s, it noted already that 'codes of conduct must not be used as instruments for putting multinational enterprises beyond the scope of governmental and judicial scrutiny'. 20 Corporations are indeed, in many instances, reluctant to implement voluntarily CSR measures, including those relating to human rights. While there is some room for differentiation regarding the impact of respecting or disrespecting CSR on the competitive advantage of corporations, investing in CSR capabilities generally does not 'pay off' immediately. Business organisational behaviour, therefore, tends to be rigid and resistant to change. The impact assessment of the 2014 Non-Financial Reporting Directive aptly noted in this regard that 'the benefits related to non-financial disclosure are often perceived as long-term and uncertain, while short-term costs are relatively high and easily measurable'. 21 Through an in-depth investigation of a wide variety of documents of the relevant EU bodies and national actors, this article uncovers how the EU has handled concerns about competitiveness by giving the unilateral initiatives which fit in with its approach to 'business and human rights' issues a 'global' character. Due to space limitations, the analysis will focus mainly on the Country-by-Country Reporting (CBCR) rules.

The article is organised as follows. Section B describes the CBCR rules. Section C sets out why this unilateral initiative has been prioritised within the EU's approach to 'business and human rights' issues. It is argued that this initiative fits within the EU's long-term interests, which became a major concern after the 2007 global financial crisis.

Section D discusses the scope of the CBCR rules and, in so doing, sets out the first 19 ibid para 24. 20

B. THE EU'S CBCR RULES

The CBCR rules bring within the public domain information on corporate payments made to governments all over the world for exploiting natural resources in the extractiveoil, gas, miningor logging (of primary forest) sectors. Certain corporations, which are active in these sectors, are required to disclose the total amount of annual corporate payments to each government all over the world and the projects concerned. In particular, they have to disclose their material payments to governments passing a de minimis threshold of EUR 100,000 within a financial year for national resources in a separate report on an annual basis. 22 This regime includes not only taxes on income, production and profits but also other payments to governments such as royalties and payments for infrastructure improvements. 23 The payments need to be broken down according to their type, on a country-by-country and project-by-project basis. 24 The operational activities that are governed by a single contract, licence, lease, concession or a similar legal agreement and form the basis for payment liabilities to a government are defined as one project. 25 If multiple agreements are substantially interconnected, then they will also be considered as one project. While such a definition is open to interpretation,26 activities 22 Arts 42-44 Directive 2013/34/EU. 23 Other payments that fall under the CBCR rules are production entitlements, royalties, dividends paid in lieu of such entitlements and royalties, signature, discovery and production bonuses, rental fees, entry fees and other considerations for licences and/or concessions. Taxes levied on consumption such as value added taxes, personal income taxes or sales taxes and dividends that have been paid to a government as a common or ordinary shareholders on the same terms as other shareholders do not need to be reported (Recital 48, arts 42(1) and 41 (5) Directive 2013/34/EU). 24 Art 43(2) Directive 2013/34/EU. 25 ibid art 41(4). that would otherwise fall under the Directive may not be re-characterised, artificially split or aggregated with a view to eluding the CBCR requirements according to the preamble. 27 The information on payments needs to be made publicly available to all stakeholders through either the stock market information repository or the business registry in the same way as financial statements are made available. A copy of the whole or any part of the country-by-country report must be obtainable on application. 28 The responsible bodies of a corporation such as the board of directors and C-level executives need to ensure that, to the best of their ability and knowledge, the report on payments to governments is drawn up and published. 29 In case of non-compliance, national competent authorities or courts are entitled to impose fines. 30 These penalties must be effective, proportionate and dissuasive.

C. THE EU'S GOALS AND INTERESTS

The legal basis of the CBCR rules is article 50 of the TFEU. This article sets out that the EU and its Member States share the competence to install necessary safeguards to protect shareholders and other stakeholders in order to attain the freedom of establishment of corporations within Member States. 31 The protection of shareholders under article 50 TFEU has often been used as a basis to legitimise harmonising measures which enhance transparency and legal certainty in financial information. Shareholders need information such as the identity of other shareholders and the size of their shareholdings in order to make substantiated and well-conceived investment decisions. 32 Relying upon this article to harmonise non-financial measures is, however, relatively new. 33 33 Art 50 TFEU had also been used as a basis to adopt the Non-Financial Reporting Directive, one of the three other binding EU regulatory frameworks that implement the UN Guiding Principles. This Directive encourages long-term shareholder engagement. Sustainable finance became a strategic priority for the Commission in the aftermath of the 2007 global financial crisis, which had a profound impact on the Eurozone. Institutional investors and asset managers were found to have supported market volatility and systemic risk by failing to account for material non-financial issues (such as respect for human rights). See European Commission, European Parliament, Council, European Economic and Social Committee and Committee of the Regions, 'Action Plan: European Company Law and Corporate Governancea Modern Parliament that acknowledged the importance of corporations divulging CSR information with a view to identifying risks and increasing stakeholder trust in two separate 2013

Resolutions. 34 The CBCR rules aim to improve the transparency of payments made to governments by oil, gas, mining and logging corporations. 35 The trade in natural resources is often the cause or catalysing factor in conflicts in resource-rich countries. 36 Potential revenues generated from these scarce resources are an important source of income for financing activities of governments, armed groups and security forces. The desire for control over natural resources is often accompanied by struggles over power, influence and related issues such as access to land and questions of identity and citizenship. For this reason, access to natural resources can be said to be inseparable from violence, corruption and human rights violations. 37 The CBCR rules can indirectly provide affected populations of resource-rich countries with information regarding transactions of natural resources. The disclosed information might help citizens and civil society organisations in resource-rich countries to evaluate whether receipts from exploitation of natural resources deliver adequate value to them and to demand such value from their government if the evaluation returns a negative result (provided that they have the freedom to do so). 38 Increased public scrutiny and engagement can contribute to disseminating the information available and can provide clearer expectations concerning its materiality and completeness. This can, in turn, lead to the development of comprehensive valuation models, including corporate responsibility to respect human rights. 39 Increased public scrutiny can also, in the long run, encourage shareholders to assess and account appropriately for all the risks and externalities of firms. 40 Over the years, the EU has often presented itself as a 'civilian' or 'normative' power which prioritises the values of respect for human dignity, freedom, democracy, equality, the rule of law and respect for human rights over self-interests. [START_REF] Dûchene | The European Community and the Uncertainties of Interdependence[END_REF] Such 'power' has been used by the EU to create a 'sense of common responsibility and structures of contractual politics' between state actors in international affairs. 42 Manners argues that this was a way for the EU to legitimise and present itself as more than 'merely' a form of economic government in response to the increasing resistance by its citizens to economic liberalisation after the Cold War. 43 However, the robustness and coherence of this identity in EU's relations with the wider world has been extensively criticised in the literature. [START_REF] Hyde-Price | Normative Power Europe: A Realist Critique[END_REF] It has been determined by now that the EU's normative interests are often subjugated to or influenced by its economic interests and other strategic interests such as regional stability and its geopolitical and commercial gain. [START_REF]There exists a rich literature on this topic. For example, Chad Damro[END_REF] The Commission indicated in its 2011-2014 CSR Strategy that the following three 'business and human rights' issues would require mandatory measures: to promote transparency; to create market incentives for responsible business conduct and to ensure corporate accountability. 46 The Commission promised to share specific priorities regarding its 'business and human rights' agenda by the end of 2012. 47 Yet, the Council of the EU correctly established that such priorities have not been communicated. 48 The Council and the European Parliament have requested to put a number of other issues on the 'business and human rights' agenda, including responsible global value chains, child labour and access to civil judicial remedies. 49 To date, these requests have been ignored by the Commission.

A likely reason for prioritising the CBCR rules within EU's approach to 'business and human rights' issues is that the normative interests at stake coincide with the strategic goal to secure access to raw materials. The CBCR rules and their impact assessment support this hypothesis. They refer to the need to secure access to oil and gas as well as EU's 'Forest Law Enforcement and the Governance and Trade' (FLEGT) Action Plan. 50 On the one hand, securing access to oil and gas under the same conditions as industry competitors became a priority for the Commission after the disputes between Russia and Ukraine in 2006 and 2009 left six EU Member Stateswhich depended on Russia as the single external supplier for their gas supplywith severe shortages. 51 On the other hand, the FLEGT Action Plan implements a licensing scheme designed to guarantee that only legally harvested timber from partner countries that agree to take part in this scheme enter the EU. It is part of EU's Raw Materials Initiative, adopted in 2008 with a view to promoting access to non-energy materials that are crucial to the long-term sound functioning of EU industries, and hence to economic growth and jobs in the long run. 52 The supply risks in the EU are mainly caused by resource concentration in combination with political and economic instability in a number of resource-rich countries. These risks are compounded by low substitutability in the EU and the rise of East and South Asian economies. The UK Alternative Investment Marketa non-regulated stock market for smaller enterprises within the London Stock Exchangeand the Hong Kong Stock Exchange's Growth Market Enterprises have created CBCR obligations for new applicants that operate in the extractive sector See Commission (n 38). The London Metal Exchange is now considering to require copper-cobalt producers which source copper-cobalt from the DR Congo to carry out independent audits to prove their material is ethically sourced following its own investigation regarding the use by listed Chinese electronics corporations of copper-cobalt extracted from Congolese mines that use child labour ( While section 1504 of the US Dodd-Frank Act is only applicable to listed corporations, EU's CBCR rules also cover 'large' unlisted corporations in the EEA that pass a de minimis average threshold of 500 employees and either a balance sheet total of over EUR 20 million or a net turnover of over EUR 40 million during the relevant financial year. 56 Corporations listed in the EEA successfully lobbied to extend the CBCR rules to large unlisted corporations registered in the EEA in order to ensure a level playing field on which listed and unlisted corporations share the same regulatory burden. It was reasoned that unlisted corporations also engage in cross-border activities and operate in countries other than their country of registration through subsidiaries, associates, joint ventures and branches. Not requiring CBCR information of unlisted corporations registered in the EEA might make it less attractive to be listed. This might have the consequence that less additional capital can be raised which might, in turn, become detrimental for economic growth and job creation. This broadly defined scope can also indirectly affect unlisted companies headquartered in third countries. This is because any large subsidiaries of unlisted (and other) companies with legal personality in the EEA are subject to the reporting obligation on their behalf. Excluded from the CBCR rules are non-EEA corporations that have no large subsidiaries with legal personality in the EEA (and which are not listed in the EEA). This was a key concern during the legislative process. The Danish Minister of Economic and Business Affairs Brian Mikkelsen stressed in this regard that: 'Any possible regulation should be done globallypartly to achieve the wanted effect, partly to protect against unfair competition.' 57 Two specific issueswhich have previously also been raised in the USwere noted. 58 First, the risk that there may be instances when commercially sensitive company information would be deduced from CBCR data was raised, including information on levels of turnover, pricing, costs and profit structure in a 56 Arts 3(4), 42(1) and 42(2) Directive 2013/34/EU; Commission (n 38) 5-6. 57 third country. 59 Second, the risk that EU corporations would no longer qualify as contract partners for governments around the world was considered troublesome.

D. A GLOBAL CHARACTER: EXTENSIVE SCOPE

It would be extremely controversial if the EU were to impose externally applicable rules on non-EU corporations that do not have a proximate connection with the EU.

Instead, the Commission downplayed the two risks to which corporations that fall under the CBCR rules are exposed. Regarding the first issue, the impact assessment sets out that payments to governments represent only one element of a corporation's operating cost base. 60 This seems to be correct and finds support in the fact that country-by-country reports do not need to be audited under the CBCR rules. 61 There remains, however, a reasonable risk that project-level disclosure can result in disclosure of commercially sensitive information provided in respect of individual mines and oil fields if a corporation has only one project in a country. 62 Second, it was considered that the risk that EU corporations would lose contracts would be negligible because they possess a number of unique qualitiessuch as engineering know-how and technical efficiencythat corporations based in economically developing and emerging countries do not have. 63 For example, while state-owned oil corporations in these countries far outnumber EU and US privately-owned corporations when measured in ownership of reserves, the latter group is far ahead in terms of capital expenditure. A number of extractive industry corporations displayed a constructive attitude during the drafting process of the CBCR rules. 65 The reason seems to be that this industry is characterised by long project cycles, which are coupled with great uncertainty regarding resource prices and project output. Increased transparency acts as a safeguard against reopening negotiations or expulsion after investments have been made in the researchrich countries where they operate. 66 In turn, it also makes the conversations regarding the contributionsincluding local infrastructure improvementsthat corporate payments make to these countries clearer. In comparison, the logging industry was more vocal against the CBCR rules. 67 Two reasons can explain the difference in attitude. First, section 1504 of the US Dodd-Frank Act does not cover corporate activities related to the logging of primary forests. Competitors that are listed in the US (but not in the EU) do not have to disclose payments on a CBCR basis. Secondand more importantlymost logging corporations that fall under the CBCR rules are not listed and are smaller than extractive industry corporations are. Competitors of unlisted EU logging corporations are more likely to escape the CBCR rules as they are less likely to have subsidiaries with legal personality in the EEA. 68 The effect is further amplified because logging corporations are generally less specialised than extractive industry corporations are. However, it comes as no surprise that the EU has included the logging of primary forests in the CBCR rules. The CBCR rules regarding logging complements a number of other initiatives which have been taken in the framework of the FLEGT Action Plan, including the Timber Regulation which requires traders of timber products to exercise due diligence in order to prevent illegal wood from entering into the EU market. 69 67 According to the 2018 review of the CBCR rules which has been conducted at the request of the Commission, logging companies were also the least likely to comply with the CBCR rules. See Porsch and others (n 26) 21. 68 Commission (n 38) 8. 69 The FLEGT Action Plan has been developed through the negotiation of bilateral Voluntary Partnership Agreements between the EU and timber exporting countries. Both parties to such agreements commit to putting in place a scheme designed to guarantee that only licensed products from these partner countries will enter the EU. In 2008, the Commission proposed legislation that would require all operators placing timber products on the EU market to put into place systems in order to ensure that their timber is of legal origin. In 2010, the European Parliament voted in support of the European Parliament and Council, Regulation no 995/2010 Laying Down Obligations of Operators who place Timber and Timber Products EU has taken a leadership role in international environmental politics since the early 1990s to protect the general interests of the whole of Europe and, by extension, the global common good. It is beyond the scope of this article to discuss in-depth the reasons why the EU has taken up a leadership role in environmental matters. 70 It suffices to note here that the EU's interest in global compliance in environmental matters is much more direct than in human rights matters, due to the interdependency of environmental regimes. 71

E. A GLOBAL CHARACTER: EMPOWERING THE EITI

Apart from defining the scope of the CBCR rules in an extensive way, the EU used another strategy to give them a 'global' character. The impact assessment stated that the combined effect of the EU and the US rules would have a major impact on corporations falling outside the CBCR rules (including state-owned corporations in economically developing and emerging countries). 72 Strengthening multilateral initiatives would ultimately reduce any negative effects vis-à-vis the competitive situation with EEA-based corporations. 73 The EU relies on two multilateral institutions to achieve these goals.

First, the EU plans to contribute to the 'continued work' of the development of an International Standard by the International Accounting Standards Board (IASB). 74 The IASB is a private sector organisation established in 1973 that has become the most widely recognised international financial reporting standard-setter in the world as 166 countries either permit or require the use of its standards. The development of an accounting standard for extractive industries by the IASB has been slow. The EU aims to get CBCR on the agenda of the IASB, despite the fact that the IASB stated that CBCR is not within the scope of accounting regulation in its 2006 project on company segmental reporting. 75 on the Market (2010) OJ L 295 to ban illegal timber imports in the EU in a bid to fight climate change, deforestation from the Amazon, Central Africa and Asia, and the loss of revenue to governments. Under this Regulation, all operators who place timber products on the EU market have to exercise due diligence along the supply chain to ensure traceability. Member States are responsible for applying sanctions, ranging from fines to criminal law penalties. 70 There exists a rich literature on this topic. For example, Daniel Kelemen, 'Globalizing European Union Environmental Policy' (2010) 17(3) J.E.P.P., 335, 335-36. 71 Second, the CBCR rules would serve as an incentive to extend EITI's scope to all resource-rich countries. 76 The EITI is a multilateral initiative that promotes revenue transparency in oil, gas, mining (and logging) sectors in order to reduce tax avoidance and corruption in the extractive sector. It brings together stakeholders from government, civil society, investors and corporations into a national multi-stakeholder group, requesting governments to publish the revenues effectively received from corporations with activities in exploration and production in extractive activities (and logging). 77 While the EITI is a voluntary initiative, participation in the process is mandatory for all extractive sector operators (including state-owned enterprises) once a country has endorsed the initiative, thereby creating a level playing field for all extractive operators. As many resource-rich countries were reluctant to join the EITI, the Commission found it necessary to 'accelerate' the process by which payments to governments in developing resource-rich countries would be characterised as falling into the public domain. 78 It noted that in 2011, eight years after the EITI initiative had started, only nine out of fifty countries designated as resource-rich had joined the EITI. Some top exporters of hydrocarbons such as Algeria, Angola and Venezuela were not EITI-compliant or candidate countries. Only one country, Liberia, opted to extend the EITI to the logging sector at the time. 79 The Commission predicted that the significant increase in the total level of data on payments to governments entering the public domain by the complementary efforts of the US and the EU would put pressure on governments of resource-rich countries to account for how all revenues derived from extractive activities and logging of primary forests have been spent.

While the CBCR rules empower the EITI, they also go further than the EITI in two respects. According to the impact assessment, the CBCR rules were more adequate than the EITI as governments cannot easily strip them of their impact. First, governments do not decide on the materiality level for reporting payments or company participation under the CBCR rules. Under the EITI, governments can autonomously decide on the size of payment or the threshold size of company operations below which they are excluded from the process for reasons of cost/benefit. Second, the obligation to publish 76 all information does not ultimately lie with governments, but with corporations under the CBCR rules. While corporations have to provide fully disaggregated statements that apply international auditing standards under the EITI, the government can opt to publish the data in an aggregated form in the public EITI report. The conclusion that the Commission wanted to have a definite say in how country-by-country reporting should happen is further supported by the fact that establishing a multilateral framework was not seen as an option as it 'would be the result of negotiation and compromise between the EU and its international partners, and the outcome of such negotiations would be difficult to foresee'. 80 The presented findings fit with the body of research on the use of 'extraterritorial extension' mechanisms by the EU in response to the 2007 global financial crisis, which had such a profound impact on the Eurozone. 81 In order to increase integrity and transparency of financial markets, the EU regulated conduct taking place outside its borders but which is connected with its territory. It has been proposed that, in so doing, the EU exercises its regulatory power to develop the institutional architecture of international organisations and to determine the extent and terms of global governance. 82 Prior to establishing rules with an extraterritorial component which fit with its 'business and human rights' policy, the EU took measures in other areas, such as animal welfare, data protection and the environment. It is useful to give another example of 'extraterritorial extension' mechanisms here. EU Regulation 421/2014 imposed a temporary scheme, which ran from 2013 to 2016 for greenhouse gas emissions from commercial aviation activities. 83 While this Regulation was not generally applicable to aircrafts registered in non-EU countries and flying over third countries or the high seas, emission allowances for the full trajectory of flights which arrived at or departed from an aerodrome situated in the territory of an EU Member State needed to be monitored, reported and surrendered, including for the parts of the flight above the high seas and in the airspace of non-EU countries. This Regulation had the explicit ambition to combat temporarily suspend Regulation 421/2014 under the condition that a multilateral solution to address emissions from aviation would be found within ICAO by the end of 2016. 89 The ICAO adopted the Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA) in 2016. 90 It thus appears that the EU has succeeded in securing a multilateral agreement. However, this agreement turned out not to be as stringent as the EU might have hoped. 91 The CORSIA will only apply to emissions growth and not to existing emission levels. In addition, the CORSIA has yet to establish a system of sanctions for non-compliance and enforcement criteria. There has been some debate between the EU institutions about what an appropriate reaction to the CORSIA would be.

Ultimately, a new Regulation was adopted in the 2017 which gives the ICAO more time (until the end of 2021) to issue stricter measures.

The ATAA case illustrates that the EU can try to accommodate changes in the global rulemaking landscape, but must respect substantive limits. Unilateral rule-making denies the reality of different experiences and needs in other countries. Criticisms of neocolonialism, interference in other countries' sovereignty and protectionism are apposite.

In addition, EU's global efforts continually interact with the strategies of other countries. 92 The exercise of extraterritorial extensions as proclaimed in the CBCR rules could have been controversial if other countries had regarded it as interference against their sovereign right to regulate corporations within their own borders and to pursue their own economic, social and cultural interests. 93 However, they did not raise major problems, as 89 the US had already adopted a regulation which required corporations listed in the US to begin country-by-country reporting in 2019 under section 1504 of the US Dodd-Frank Act. It is also worth noting in this regard that the Commission itself claimed that the CBCR rules would 'only be a breach of other states national sovereignty where disclosure of payments is prohibited by local laws in third states'. 94 Following an intervention of the European Parliament, the proposed exemption to only require that the name of countries having criminal anti-disclosure in place would be disclosedinstead of CBCR payments has also been deleted. 95 The European Parliament deemed that such exemption would protect tyrants and, therefore, overshoot the objective of the CBCR rules. 96 The current situation is very different. Although the US Dodd-Frank Act became law in 2010 under the Obama Administration, the US Securities and Exchange Commission (US SEC) could implement Section 1504's disclosure provisions only in 2016. 97 Rule 240.13q-1 would have required most corporations to begin disclosing payments in 2019. However, on 14 February 2017, the Republican-controlled US Congress removed this Rule in a joint resolution that was signed by President Trump under the Congressional Review Act. 98 Removing the CBCR obligation is part of the Trump Administration's efforts to reduce the regulatory burden facing corporations. In a statement, it was explained that Rule 240.13q-1:

[…] would impose unreasonable compliance costs on American energy companies that are not justified by quantifiable benefits. Moreover, American nment_applicable_to_european_enterprises_operating_outside_the_european_union_study_for_the_euro pean_commission_entr_09_045_2010_> accessed 11 October 2019 12-13. 94 The impact assessment notes, for example, that the Angolan Ministry of Petroleum issued a Directive (Despacho) 385/06 in 2006 which states that 'Companies active (in the petroleum industry) in the country are prohibited from divulging any information without the formal authorisation of the Ministry of Petroleum'. See Commission (n 38) 39-40. 95 The 2018 review of the CBCR rules -commissioned by the Commissionexplains, for example, that the amounts declared by the Angolan authorities differ by more than USD 100 million from the data available from the country-by-country report of France's largest energy company Total. The Angolan government reportedly dismissed these inconsistencies by alleging that they are a result of 'incompetence and errors in accounting' as described in Porsch and others (n 26) 5. 96 European Parliament, 'Oil, Gas, Mineral and Logging Firms Obliged to Disclose Payments to Governments' (2013) <http://www.europarl.europa.eu/news/en/press-room/20130607IPR11387/oil-gasmineral-and-logging-firms-obliged-to-disclose-payments-to-governments> accessed 12 September 2018. 97 businesses could face a competitive disadvantage in cases where their foreign competitors are not subject to similar rules. 99 The US rules will be re-drafted by the US SEC under Section 1504 of the US Dodd-Frank Act, but it is likely that its replacement will meet the same standard, as the Trump Administration has vowed to protect commercially sensitive information as well as governments that prohibit disclosure of their projects. 100 Note that Rule 240.13q-1 (d) already allowed US listed corporations to apply for 'exemptive relief' when governments prohibit the publication of country-by-country reports. The US SEC had adopted this rule in response to a lawsuit that had been brought by the American Petroleum Institute in the US District Court for the District of Columbia. 101 Regardless of what will happen next in the US, country-by-country reporting seems to be here to stay. It appears that the EU has been successful in creating CBCR rules, which do not have an overly negative impact on EU based corporations. Three observations support this hypothesis. First, Norway and Canada have adopted CBCR obligations that resemble EU's initiative. 102 Second, the number of countries that have joined the EITI has increased significantly. At the time of the impact assessment in 2011, only nine out of the fifty countries considered hydrocarbon or mineral-rich by the International Monetary Fund were EITI compliant. Today, more than thirty of these are compliant with the 2011 version of the EITI. Third, European extractive companies have not reported that they suffer material damages or losses of opportunities due to the introduction of the CBCR requirements according to the 2018 review of the CBCR rules which has been conducted at the request of the Commission. It is, however, also likely that the EU will not further strengthen its CBCR rules in the oil, gas, mining and logging sector in the immediate future by, for example, imposing a mandatory audit. 104 Fortunately, some EU Member Statessuch as Belgium require such an audit when they transposed the CBCR rules into national law. 105 It can be predicted that these EU Member States will be supporters of similarly strict obligations in the EEA. The creation of a level playing field in the EEA would enable states to make sure that their respective corporate nationals would not suffer (perceived and real) shortterm corporate disadvantages vis-à-vis other EEA Member States. Callaghan refers to such support as a 'constrain-thy-neighbour' effect. 106

F. CONCLUSION

This article has identified a tension between long-term and short-term economic EU interests. In the long run, EU-based corporations might benefit from 'business and human rights' regulation to secure access to energy resources and critical raw materials which are needed to innovate value propositions. The emerging economies of China and India are seen as a particular threat as they emerged as major buyers of energy resources and critical raw materials, a trend which has accelerated in the aftermath of the global financial crisis. In the short run, 'business and human rights' regulation might, however, have an immediate impact on the competitiveness of corporations based in the EEA.

Mirroring legal developments in the US, the EU ultimately decided to take a long-term approach while attempting to minimise the impact on the competitiveness of corporations based in the EEA. The EU minimised such impact by giving the CBCR rules a 'global' character. The CBCR rules require all large oil, mining, minerals and logging corporations listed in the EEA -even if they are not incorporated under the laws of an EEA Member State -to report on payments made to governments regardless of their place of incorporation. In so doing, the EU has tried to strengthen the EITI while at the same time having a definite say as to how country-by-country reporting should happen on a global scale.

A similar analysis can be conducted for the other sector-specific regulation which contributes to the EU's 'business and human rights' policy, the Conflict Minerals 104 ibid 64-73. 105 Arts. 3:7, 3:8, 3:33 and 3:34 Wetboek van Vennootschappen en Verenigingen 2019 (BE). Regulation. This Regulation requires EU-based importers of the largest volumes of ores and concentrates containing tin, tantalum, titanium and goldscarce materials on which EU Member States are highly dependent to innovate product value chainsto exercise due diligence over their suppliers in conflict-affected and high risk areas outside the EU. 107 Smelters and refiners in non-EU countries are not de jure bound but they will be de facto bound if they want to continue their business relationships with EU-based importers. In this case, the EU relies on its market power as a relatively large importer of mineralsaccounting for one-third of global trade volumesto strengthen the OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from conflictaffected and high-risk areas while at the same time having a definite say on how these industries should function. 108 Finally, it is worth noting that the EU was not able to overcome competitiveness concerns in the Non-Financial Reporting Directive, the only sector-wide initiative which contributes to EU's 'business and human rights' policy. A number of EU Member States that had already taken similar legislation at the national level pushed this Directive.

Although Commissioner Michel Barnier noted that the Commission tried to include 'large companies listed in EU-regulated markets, but registered in Third World countries' in the scope of this Directive, 109 this option was ultimately not retained. 110 Instead, the Commission made 'substantial efforts to ensure that the administrative burden on EU companies was kept as minimal as possible'. 111 The Directive does not determine key performance indicators nor auditing obligations. 107 Late in the negotiations, some EU Member States successfully pushed for the inclusion of a series of import thresholds in Annex I to the Conflict Minerals Regulation. 108 OECD, OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High risk Areas (2 nd edn, OECD Publishing 2013). 109 Global Reporting, 'Fast Forward to a Transparent and Sustainable Future' (2014) <https://www.globalreporting.org/information/news-and-press-center/Pages/fast-forward-to-atransparent-and-sustainable-future-.aspx> accessed 11 February 2018. 110 The Directive is only applicable to public interest entities in the sense of art 2 Accounting Directive 2013/34/EU that meet certain size criteria. (Arts 19a and 29a Directive 2014/95/EU referring to art 2 Directive 2013/34/EU). The most likely reason is that this word has created a disincentive for such Directive 2014/95/EU corporations to be listed in the EU. Stock exchange markets must be supported with adequate economic incentives in order to attract investment and maintain vibrancy as they have reached a sufficiently high level of maturity and internationalization that they can host companies from anywhere in the world. Extra EU regulation would stand in the way of attracting non-EU corporations to list (or stay listed) in the EU. 111 Barnier (n 58) 18.

  The CBCR rules fit into global efforts to regulate the exploitation of raw materials by corporate actors. Prior to EU's efforts, the United States (US) had already presented itself as a norm innovator in the regulation of raw materials. Under the Obama Administration, the US had questioned the international 'status quo' through the 2010 Dodd-Frank Wall Street Reform and Consumer Protection Act (US Dodd-Frank Act). Section 1504 of this Act required corporations, including non-US corporations, operating in the 'commercial development of oil, natural gas, or minerals' which have securities listed on US stock exchanges to publicly report payments to governments on a country-and project-specific basis.53 At the time, President Obama's Under Secretary for Economic Growth, Energy and the Environment at the State Department Catherine Novelli wrote that this legal requirement would allow the US to strengthen its credibility and ability to fight corruption.54 Both the EU and the US have tried to give their regulations a 'global' character by defining the scope of their rules in an extensive way. Just as section 1504 of the US Dodd-Frank Act is applicable to US listed corporations, EU's CBCR rules cover a broad scope. The CBCR rules are applicable to corporations which are listed on EEA regulated markets even if they are not incorporated under the laws of an EEA Member State. To this end, both the Accounting Directive 2013/34/EU and the Transparency Directive 2004/109 EC were changed.55 All corporations listed in the EEA, regardless of where they are incorporated, would have to comply with CBCR rules. For example, the China Petroleum & Chemical Corporation (Sinopec)which has been simultaneously listed on the Hong Kong, New York and London Stock Exchangeshas to comply with section 1504 of the US Dodd-Frank Act and EU's CBCR rules.53 Commission (n 38) 10-11. Stock exchanges are also increasingly setting standards for risk management.

  106 Helen Callaghan, 'Constrain-Thy-Neighbor Effects as a Determinant of Transnational Interest Group Cohesion' (2010) 44(7) Comp.Pol.Stud. 910, 923.

  For example, Commission (n 3) 21; European Parliament, 'Resolution on the EU's Priorities for the UNHRC Sessions in 2016' (2016) 2015/3035(RSP) 27; Council of the EU, 'Council Conclusions on EU Priorities at UN HR fora in 2017' (2017) 5689/17, Annex para 27. 6 Office of the High Commissioner for Human Rights, 'Background Paper Accompanying Draft Guidance Prepared by OHCHR for the Purposes of Inclusion in its Final Report to the Human Rights Council pursuant OECD Guidelines for Multinational Enterprises (2nd edn, OECD Publishing 2011); Council of Europe, 'Recommendation of the Committee of Ministers to Member States on Human Rights and Business' CM/Rec (2016) 3. 7 EU, 'UN Human Rights Council 26 th Session -Item 3 Resolution L.22, EU Explanation of Vote' (2014) <https://www.globalpolicy.org/images/pdfs/GPFEurope/HRC_resolution_Explanation_of_vote_EU.pdf> accessed 11 November 2017.

	to	A/HRC/Res/22/26,	para.	7'	(2015)	<http://www.ioe-
	emp.org/fileadmin/ioe_documents/publications/Policy%20Areas/business_and_human_rights/EN/_2016-
	02-22__C-362_OHCHR_Bus_Human_Rights_Accountability___Remedy_Project_-
	_Background_Paper_to_draft_guidance__final_.pdf> accessed 24 March 2016; OECD,

8

UNHRC, Res 26/9 (2014) UN Doc A/HRC/RES/26/9.

  14 9 European Parliament, 'Research Initiative Towards a Binding International Treaty on Business and Human Rights' (2018) PE 620.229 11. 10 EU, 'UN Human Rights Council 26 th Session -Item 3 Resolution L.22, EU Explanation of Vote' (2014) <https://www.globalpolicy.org/images/pdfs/GPFEurope/HRC_resolution_Explanation_of_vote_EU.pdf> accessed 11 February 2018. See Nicole Tuttle, 'Human Rights Council Resolutions 26/9 and 26/22: Towards Corporate Accountability' (2015) 19 American Society of International Law Insights <https://www.asil.org/insights/volume/19/issue/20/human-rights-council-resolutions-269-and-2622towards-corporate> accessed 5 February 2016. 11 European Parliament, 'Resolution of 21 January 2016 on the EU's Priorities for the UNHRC Sessions in 2016' (2015) 2015/3035(RSP) para 28; European Parliament, 'Resolution of 14 December 2016 on the Annual Report on Human Rights and Democracy in the World and the European Union's policy on the matter 2015' (2016) 2016/2219(INI) para 84; European Parliament, 'Resolution of 25 October 2016 on Corporate liability for Serious Human Rights Abuses in Third Countries' (2016) 2015/2315(INI) para 12. 12 European Parliament, 'Research Initiative Towards a Binding International Treaty on Business and European Parliament and Council Directive 2014/95/EU of 22 October 2014 Amending Directive 2013/34/EU as regards Disclosure of Non-Financial and Diversity Information by Certain Large Undertakings and Groups Text with EEA relevance [2014] OJ L330/1 (Directive 2014/95/EU); Directive They have been coordinated through the Commission's Corporate Social Responsibility (CSR) Strategy. The 2011-2014 CSR Strategy is the Commission's first

	Human Rights' (2018) PE 620.229, 11.
	13 As noted in Commission (n 3) 10; EU External Action Service, '2016 United Nations Forum on Business
	and	Human	Rights	-	Contribution	of	the	European	Union'	(2016)

<https://eeas.europa.eu/headquarters/headquarters-homepage/14906/2016-united-nations-forum-businessand-human-rights-contribution-european-union_en> accessed 11 February 2018; EU External Action Service (n 4).

14

  2013/34/EU of 26 June 2013 on the Annual Financial Statements, Consolidated Financial Statements and Related Reports of Certain Types of Undertakings, Amending Directive 2006/43/EC of the European Parliament and of the Council and Repealing Council Directives 78/660/EEC and 83/349/EEC Text with EEA Relevance [2013] OJ L182/19 (Directive 2013/34/EU) art 51; Directive 2004/109/EC of the European Parliament and of the Council on the Harmonisation of Transparency Requirements in Relation to Information about Issuers whose Securities are Admitted to Trading on a Regulated Market [2004] OJ L390/38 amended by art 1 Directive 2013/50/EU European Parliament and Council Directive 2013/50/EU of 22 October 2013 amending Directive 2004/109/EC of the European Parliament and of the Council on the Harmonisation of Transparency Requirements in Relation to Information About Issuers whose Securities are Admitted to Trading on a Regulated Market, Directive 2003/71/EC of the European Parliament and of the Council on the Prospectus to be Published when Securities are Offered to the Public or Admitted to Trading and Commission Directive 2007/14/EC Laying down Detailed Rules for the Implementation of Certain Provisions of Directive 2004/109/EC Text with EEA relevance [2013] OJ L294/13 (Directive 2004/109/EC amended by art 6 Directive 2013/50/EU); European Parliament and Council Regulation 2017/821 of 17 May 2017 Laying down Supply Chain Due Diligence Obligations for Union Importers of Tin, Tantalum and Tungsten, their Ores, and Gold Originating from Conflict-Affected and High Risk Areas [2017] OJ L130/1.

	15 Commission, 'A Renewed EU Strategy 2011-14 for Corporate Social Responsibility' (2011) COM
	(2011) 0681 final 5; EU External Action Service (n 4).
	16 Commission (n 15) 6.
	17 ibid 10.
	18 Commission, 'Green Paper -Promoting a European framework for CSR' (Communication) COM (2001)
	366 final 20.

  It was the European <https://ec.europa.eu/info/publications/181126-country-by-country-reporting-extractive-loggingindustries-study_en> accessed 26 June 2019 27-28. 27 Recital 49 Directive 2013/34/EU. 28 ibid art 45(1). 29 ibid art 45(2). 30 ibid art 51; Art 6 Directive 2004/109 EC (amended by art 1 Directive 2013/50/EU). 31 Arts 50(1) and 50(2)(g) TFEU. 32 See Karsten Engsig Sørensen, 'Shareholders' Duty to Disclose' in Hanne Birkmose, Shareholders'

	Duties (Wolters Kluwer 2017) 307-08.

  Commission, 'Staff Working Document Impact Assessment for Financial Disclosures on a Country-by-Country Basis Accompanying the Document Proposal for a Directive of the European Parliament and of the Council amending Council Directive 2004/109/EC on the Harmonisation of Transparency Requirements and Proposal for a Directive of the European Parliament and of the Council on the Annual Financial Statements, consolidated Financial Statements and Related Reports of Certain Types of Undertakings' SEC (2011) 1289 final 34.

	Legal Framework for More Engaged Shareholders and Sustainable Companies' (2012) COM/2012/0740
	final.
	34 Recital 3 Directive 2014/95/EU referring to the European Parliament, 'Resolution of 6 February 2013
	on Corporate Social Responsibility: Accountable, Transparent and Responsible Business Behaviour and
	Sustainable Growth' (2013) 2012/2098(INI) and to European Parliament, 'Resolution of 6 February 2013
	on Corporate Social Responsibility: Promoting Society's Interests and a Route to Sustainable and Inclusive
	Recovery' (2013) 2012/2097(INI).
	35	EU, 'Public Country-by-Country Reporting' <https://ec.europa.eu/info/business-economy-
	euro/company-reporting-and-auditing/company-reporting/public-country-country-reporting_en> accessed
	11 September 2018.
	36 For a comprehensive review of the literature on the 'resource curse' see Jeffrey Frankel, 'The Natural
	Resource Curse: a Survey' (2010) NBER Working Paper Series <http://www.nber.org/papers/w15836.pdf>
	accessed 11 September 2018.
	37 European Parliament, 'Resolution of 26 February 2014 on Promoting Development through Responsible
	Business Practices, including the Role of Extractive Industries in Developing Countries' (2014)
	2013/2126(INI), 43.

38

  48 Council of the EU, 'Council conclusions on the Action plan on Human Rights and Democracy 2015-2019' (2015) 10897/15 action 18b.49 For example, Council of the EU, 'Council Conclusions on Child Labour' (2016) 10244/16; Council of the EU, 'Council Conclusions on Responsible Global Value chains' (2016) 8833/16; Council of the EU, 'Conclusions on Business and Human Rights of 20 June 2016' (2016) 10254/16 para 12, 15 and 26; European Parliament, 'Resolution of 21 January 2016 on the EU's Priorities for the UNHRC Sessions in 2016' (2016) 2015/3035(RSP) para 27 50 Recitals 44 and 52 Directive 2013/34/EU; Recital 7 Directive 2013/50/EU and Commission (n 38) 40 referring to the European Commission, 'Forest Law Enforcement, Governance and Trade (FLEGT) -Proposal for an EU Action Plan' COM (2003) 0251 final. 51 Commission, 'European Energy Security Strategy' COM (2014) 330 final 2. 52 Commission, 'The Raw Materials Initiative Meeting Our Critical Needs for Growth and Jobs in Europe' COM (2008) 699 final 5.

  Department of State Under Secretary for Economic Growth, Energy and the Environment (US), 'Letter to Mary Jo White, US Securities and Exchange Commission 21 January 2016' <https://www.sec.gov/comments/s7-25-15/s72515-13.pdf> accessed 27 June 2019 1. 55 Art 42(1) Directive 2013/34/EU; Art 6 Directive 2004/109 EC (amended by art 1 Directive 2013/50/EU).

					Lokin-Sassen in Nederland (Eerste Kamer der Staten
	Generaal) Dossier 34506 (19) Handelingen 19 December 2017, EK 2017-2018, 13,
	<https://zoek.officielebekendmakingen.nl/dossier/34506/h-ek-20172018-13-
	19?resultIndex=2&sorttype=1&sortorder=4> accessed 14 April 2018; Henry Sanderson, 'LME to
	strengthen	scrutiny	of	DRC-sourced	cobalt'	Financial	Times	(2	July	2018)
	<https://www.ft.com/content/efe02b92-7b7f-11e8-8e67-1e1a0846c475> accessed 2 February 2018).

54

  Michel Barnier (in his capacity as Commissioner for Internal Market and Services), 'The EU Transparency and Accounting Directives' (2014) 7(1) Journal of World Energy Law and Business 16, 17. See US SEC, 'Disclosure of Payments by Resource Extraction Issuers' (2016) <https://www.sec.gov/rules/final/2016/34-78167.pdf> accessed 28 June 2019 111-13.

	Ministry for Economic and Business Affairs (Denmark), 'Letter to European Commission 22 December
	2010.	Questionnaire:	Country-by-Country	Reporting	by	Multinational	Companies'
	<http://www.regnskabsmail.dk/oldsite/Lovgivning/Udvalgsbilag/2010-11/ERU%20bilag%20103.pdf>
	accessed 9 November 2017.

58

  The 65 European Commission, 'Summary report of the Commission's Consultation on Country-by-Country Reporting by Multinational Companies' (2011) <http://ec.europa.eu/finance/consultations/2010/financialreporting/index_en.htm> accessed 11 February 2018. 66 See European Parliament, 'Resolution of 7 October 2010 on Failures in Protection of Human Rights and

	Justice	in	the	Democratic	Republic	of	Congo'	(2010)	P7_TA(2010)0350
	<http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+TA+P7-TA-2010-
	0350+0+DOC+PDF+V0//EN> accessed 11 February 2018, 42-51.

  Jennifer Shkabatur, 'A Global Panopticon? The Changing Role of International Organisations in the Information Age' (2011) 33 Mich.J.Int'l L. 159, 175. 72 Commission (n 38) 35-36. 73 ibid 26, 35 and 36. 74 Ibid 43-48; Recital 53 Directive 2013/34/EU. 75 International Accounting Standards Board, 'International Financial Reporting Standards 8 Operating Segments', <www.iasb.org> accessed 11 February 2018.

  Commission, 'Proposal for Directive on Transparency Requirements for Listed Companies and

	Proposals on Country-by-Country Reporting -Frequently Asked Questions' (2011) MEMO/11/734, para
	16.
	77 Commission (n 38) 35-36.
	78 ibid 19.
	79 ibid 40.

  Wade Jacoby and Sophie Meunier, 'Europe and the Management of Globalization' (2010) 17(3) J.E.P.P. 299, 306. 83 European Parliament and Council Regulation 421/2014 Amending Directive 2003/87/EC Establishing a Scheme for Greenhouse Gas Emission Allowance Trading within the Community, in View of the Implementation by 2020 of an International Agreement Applying a Single Global Market-based Measure to International Aviation Emissions Text with EEA Relevance [2014] OJ L129/1.

	80 ibid 21-22.
	81 Joanne Scott, 'Extraterritoriality and Territorial Extension in EU Law' (2013) 62 The American Journal
	of Comparative Law 87, 134.

82

  European Parliament and Council Regulation 421/2014 Amending Directive 2003/87/EC Establishing a Scheme for Greenhouse Gas Emission Allowance Trading within the Community, in View of the Implementation by 2020 of an International Agreement Applying a Single Global Market-based Measure to International Aviation Emissions Text with EEA Relevance (2014) OJ L129/1; Cédric Ryngaert and Marieke Koekkoek, 'Extraterritorial Regulation of Natura Ressources: Functional Approach' in Jan Wouters and others (eds), Global Governance through Trade EU Policies and Approaches (Elgar 2015) 245, 247. 90 International Civil Aviation Organization, 'Consolidated Statement of Continuing ICAO Policies and Practices Related to Environmental Protection -Global Market-based Measure (MBM) Scheme' (2016) Resolution A39-3. 91 European Parliament and Council Regulation 2017/2392 amending Directive 2003/87/EC to Continue Current Limitations of Scope for Aviation Activities and to Prepare to Implement a Global Market-Based Measure from 2021 (2017) OJ L350/7; X, 'Clash Looms Between EU Institutions on How Long to Stop the Clock on Scope of the Aviation EU ETS' (2017) Green Air Online <http://www.greenaironline.com/news.php?viewStory=2406> accessed 11 February 2018. 92 Alberta Sbragia, 'The EU, the US and Trade Policy: Competitive Interdependence in the Management of Globalization' 17(3) J.E.P.P. 368. 93 Daniel Augenstein, 'Study of the Legal Framework on Human Rights and the Environment Applicable

	to	European	Enterprises	Operating	Outside	the	European	Union'	(2010)
	<https://www.academia.edu/1366068/study_of_the_legal_framework_on_human_rights_and_the_enviro

  US SEC's Resource Extraction Payment Disclosure (81 FR 49426, 27 July 2016) Rule 240.13q-1. 98 Public Law 115-4 2017 (US). The Congressional Review Act 104-121 1996 (US) allows Congress to adopt joint resolutions to overrule end-of-term regulations with a simple majority vote).

  103 99 Donald Trump, 'Statement of Administration Policy: H.J. Res. 38, H.J. Res. 36, H.J. Res. 41, H.J. Res.

This makes it difficult to compare country-by-country reports. See Lucas Porsch and others, 'Study: Review of country-by-country reporting requirements for extractive and logging industries' (2018)

Recital 3 Directive 2014/95/EU.

European Commission (n 21) 6.1.4. See European Parliament and Council Directive 2017/828 of 17 May

this opportunity to thank Joo-Young Lee and Stijn Smismans for their continued gratuitous support as well as Ludger Kühnhardt and Woo-Sik Moon for being so kind to host me at

climate change by securing a future international agreement to control emissions from aviation by 2020. 84 In particular, it aimed to empower the International Civil Aviation Organization (ICAO) to adopt specific measures to control international aviation emissions.

While the compatibility of autonomous measures with an extraterritorial component with international law has not been definitively proclaimed, the Court of Justice of the European Union (CJEU) considers such rules to be consistent with customary international law. The CJEU weighed in on this issue in the Air Transport Association of America and Others v Secretary of State for Energy and Climate Change case (ATAA case) which was brought by a number of American airlines in relation to Regulation 421/2014. 85 It held that situations in which there is some territorial link with EU Member States fall squarely within EU's jurisdiction. 86 It is worth quoting in full the relevant paragraph of this judgment:

[T]he European Union legislature may in principle choose to permit a commercial activity, in this instance air transport, to be carried out in the territory of the European Union only on condition that operators comply with the criteria that have been established by the European Union and are designed to fulfil the environmental protection objectives which it has set for itself, in particular where those objectives follow on from an international agreement to which the European Union is a signatory. 87 Regulation 421/2014 was not well received by other countries. The US issued a blocking legislation preventing US-based airlines from participating in the EU Scheme and China threatened to stop its agreements with the European Aeronautic Defence and Space Company. 88 In response, the EU adopted a 'stop the clock' Regulation to 84


From Electro-Hydro-Dynamics of liquids for the production of charged droplets by Electro-Spray to applications for tailored Materials (aerosols, powders, coatings) and Environment

On the last decades, there have been considerable break-through on Electro-Spray as a simple, compact and flexible process to achieve the continuous production of charged droplets from any liquid (ES).

First used for painting with multi-ES rotative cup or crop spraying, where the droplet size was not considered as critical, more than 3000 publications support the interest in this process since the 1990's. Most deals with two applications; for bio-molecules analysis, where electro-spray is used as an ion source for mass spectrometry awarded by Fenn's Nobel prize. Then, to produce polymer fibers by "Electro-Spinning" for filters, fabrics and more generally for membranes with large specific areas for enhanced interfacial processes. Both are well documented and are thus not covered here. Readers can refer to following key words for low pressure processes (ESIonisation, ES thrusters for satellite repositioning, metal droplets and molecular layer deposition for coatings) and for atmospheric pressure electro-spinning.

This special issue aims to trigger scientists and process engineers' interest for "electro-spray, as a tunable source of monodisperse charged droplets in processes for Materials and Environment, with current developments and challenging perspectives".

The initial theoretical overview of Electro-Hydro Dynamics deformation and fragmentation of liquids into droplets accounts for the different spraying modes. A particular attention is paid to the most suitable conejet mode with respect to finely tuned droplet sizes (nm-mm) defined by scaling laws up to spray development, versus liquid properties and operating parameters -liquid flowrate and voltage, gas pressure and nozzle geometry-. This includes the quasi-stationary EHD equilibrium defining the cone and jet shapes and operating conditions as well as electro-kinetic models to account for co-axial ES, mainly used for the production of high-added value core-shell composite particles, with applications in the following part.

Important practical applications of self-dispersed charged sprays from electro-spray in cone jet mode are presented with reviews on process principles and devices for the production of tailored materials (aerosol, powder and coating). Here, he particular case of polymer ES is addressed. Then, continuous atmospheric pressure ES Deposition of different coatings from homogeneous pinhole free to nano-composite coatings using ES of suspensions are presented for energy production, conversion and storage in fuel and photovoltaic cells, low cost LED and OLED,... Then, Bio-applications of ES are depicted for the processing of functional coatings required for cell targeting, imaging, and drug delivery with core-shell particles as well as of structural coating for implants and sensors, including preparation of bio-suspensions and emulsions by ES.

The last part focusses on water electro-spray for environmental applications to air and water treatments. Aerosol filtration from exhaust fumes and smokes is depicted in a particular steady corona-assisted cone-jet mode of water electro-spray. At last, potential applications of ES for water desalination and metal recovery are addressed.


Xavier Insou

Lionel Quetel

Sébastien Claudot
email: sclaudot@souriau.com

Lionel Quétel

Monique Thual

Reliable Expanded Beam Connectors for Single Mode Optical Fiber Sensor Applications in Harsh Environment

come

INTRODUCTION

Connections in harsh environment are key elements in the composition of the measurement line in single mode optical fiber sensors. For example, in the ASHLEY European project (Avionics Systems Hosted on a distributed modular electronics Large scale dEmonstrator for multiple tYpes of aircraft), different optical sensors will be implanted in multiple types of aircrafts. One of the biggest challenges is often to couple light through the sensor device [START_REF] Qiu | Normal free space coupling to fiber Bragg grating sensors[END_REF].

A solution to realize harsh single mode connectors is to increase the mode field diameter at the fiber output. This extension is generally obtained by using ball or hemispherical lenses at the end of the fibers [START_REF] Childers | Design and performance of expanded beam, multi-fiber connectors[END_REF]. This technique is interesting but not optimized in terms of insertion loss and return loss, it also needs a specific connector housing. In this article, we propose an innovative solution to increase the beam diameter with low insertion loss, low reflectance and good repeatability by using standard connectors. First, we give the concepts and principle of this solution, then we integrate it in standard connectors and measure the sensitivity to different contaminations. Finally, examples of optical fiber sensor demonstrators pointing out the interest of these expanded beam connectors are given.

II. THEORETICAL CONCEPTS AND PRINCIPLE OF THE EXPANDED BEAM CONNECTORS

Due to their very small Mode Field Diameters (MFD), SMF are very sensitive to contaminants, laser power and alignment defaults either lateral x, axial z or angular  when injecting signal from one fiber to one another whatever the application as illustrated in Fig. 1. Expanded beam micro-lenses are very useful to relax lateral and axial positioning tolerances as can be seen in Table 1, where defaults that lead to 1 dB excess loss are calculated with equations extracted from ref [START_REF] Saruwatari | Semiconductor laser to singlemode fiber coupler[END_REF] for different kinds of expanded Gaussian beams whose MFD are 55, 113 and 340 µm, compared with SMF of 10.5 µm MFD at a wavelength of 1550 nm.

The lateral positioning tolerances are relaxed from 2.5 to 82 µm, the axial one from 57 to 59500 µm with a 340 µm MFD expanded beam compared with SMF. But the angular alignment decreases with expanded beam from 2.6 to 0.08°. Then a MFD around 55 to 110 µm is a good tradeoff to relax lateral and axial positioning tolerances without decreasing the angular ones compared with SMF. Moreover, expanded beams are less sensitive to high power and contaminants such as dust, oil and water for harsh environment applications.

A solution to achieve such an expanded beam at a SMF fiber output consists in splicing a parabolic lateral Graded Index Fiber (GIF) to a SMF and to cut the GIF, at a length LGIopt from the splicing, where the Gaussian beam size 2 is expanded at its maximum 2max as can be seen in Fig. 2. In this case the wave front is plane at the fiber output and the working distance zw is null. This configuration is appropriate for expanded beam connectors compliant with harsh conditions single mode fiber transmissions of at least 10 Gbit.s -1 as already demonstrated in 55 µm MFD LC connectors as can be seen in Fig. 3. Coupling loss as low as 0.5 dB from O to C band have been achieved for Return Loss as high as 65 dB [START_REF] Le | Reliable Expanded Beam Connector Compliant with Single-mode Fiber Transmission at 10 Gbit/s[END_REF]. Fig. 4 shows a photo of the 55 µm expanded beam at a SMF-GIF output compared with a SMF pointing out the expanded beam and the 125 µm outer diameter that remains constant, allowing the use of standard connectors (see Fig. 3). We have also pointed out the best conditions to relax lateral and axial positioning tolerances without going down to critical angle tolerances and to achieve both high coupling efficiency and low reflectance with very tolerant fabrication process of this kind of expanded beam micro lenses [START_REF] Le | Coupling Efficiency and Reflectance Analysis of Graded Index Expanded Beam Connectors[END_REF].

Those expanded beam micro lenses can also be used in optical fiber sensor applications since functions can be added in between the fibers thanks to the relaxed axial and lateral positioning tolerances. For instance, 55 MFD expanded beam fibers can be separated from more than 1.5 mm with only 1 dB excess loss as can be seen in Table 1. Moreover, the micro lens can also be designed to achieve a wide range of MFD 20 and working distances zw depending on the LGI length and opto-geometric parameters of the GIF as can be seen in Fig. 5 where the MFD and working distance are plotted as a function of relative LGI length to LGIopt as developed in [START_REF] Le | Reliable Expanded Beam Connector Compliant with Single-mode Fiber Transmission at 10 Gbit/s[END_REF][START_REF] Le | Coupling Efficiency and Reflectance Analysis of Graded Index Expanded Beam Connectors[END_REF]. The maximum MFD is 55 µm for a null working distance but it can achieve a wide range of MFD comprised between 10.5 to 55 µm with working distances in a range of 0 up to 500 µm allowing a wide range of applications comprising optical fiber sensors.

III. INTEGRATION OF EXPANDED BEAM FIBERS IN STANDARD CONNECTORS

These expanded beam fibers can easily be integrated in standard connectors such as FC, ST or even a multipoint one, as can be seen in Fig. 6 showing a picture of a connector with two expanded beam fibers. The fibers are glued in connector ferrules with a standard procedure. The ferrules are polished using conventional optic fiber polishing machines compatible with mass production. This operating mode authorizes repeatability in terms of Insertion Loss and Return Loss.

IV. CONTAMINATION EFFECT (OIL, WATER, DUST)

The robustness of the SMF GIF interface has been evaluated over three contaminants: oil (0.03ml droplet), water (0.03ml droplet) and dust particles in comparison with SMF and Multimode Fiber (MMF) (type OM3) as shown in Fig. 7. The insertion loss deviation compared with contaminant free connections in LC connectors is plotted for 10 mating cycles each time in Fig. 7. The physical contact technology is able to exclude the liquid from the interface due to the high pressure of the spring loading which leads to good optical results in water contamination. Sometimes some liquid residue is left, leading to higher losses for a single mode interface with an oil droplet for instance. With solid particle contamination, it is a matter of statistical particle distribution over the core area; when the remaining area for passing light becomes smaller, the insertion losses increase accordingly.

The results in Fig. 7 show that the SMF GIF is an interface with similar robustness compared to a MMF in the presence of contamination and better than SMF.

COMPATIBILITY OF EXPANDED BEAM CONNECTORS WITH OPTICAL SENSING APPLICATION

The testability of expanded beam connectors is essential to validate the global optical budget of a system. Fig. 8 represents the reflectometry testing done in Souriau labs on a link including three expanded beam connections. The peak of each connection is well defined and the IL/RL values fit with individual measurement. Humidity, salt mist, oil and vibrations make the use of the proposed expanded beam connectors unavoidable for long term reliability in one such marine environment.

VI. CONCLUSION

We have theoretically analyzed and experimentally demonstrated the use of innovative expanded beam fibers integrated in standard connectors for SM optical sensor applications with low insertion loss and low reflectance. The connectors authorize transmissions of at least 10 Gbits per second, can be used in a broad range of wavelengths (>200 nm) and should also support higher power than SMF (up to 100 W expected). Due to its specifications, such connectors can be used in a large range of applications including SHM (Structure Health Monitoring).

Fig. 2 :Fig. 3 :

 23 Fig. 2: Principle of the SMF GIF expanded beam micro lens

Fig. 4 :

 4 Fig. 4: Optical microscope view of a SMF-GIF output compared with a SMF when illuminated by visible light

Fig. 5 :

 5 Fig. 5: Analytical and BPM calculation of MFD and working distance for a given GIF profile

Fig. 6 :

 6 Fig. 6: Example of multipoint connectors with expanded beam fiber

Fig. 7 :

 7 Fig. 7: Insertion loss deviation (ΔIL) recorded over oil contamination (MIL-PRF-7808), water contamination and dust particle contamination (talc powder 10 microns) compared with contaminant free connections, for a SMF GIF LC connection, a SMF LC connection and a MMF LC connection, each time with 10 mating cycles Such a behavior makes utilization of such connectors in harsh environments very useful especially in sensor applications. Moreover, thanks to the high misalignment tolerances as demonstrated in paragraph 2, these expanded beam connectors are less sensitive to thermal induced mechanical expansion.

Fig. 8 :

 8 Fig. 8: Reflectometry testing of chained expanded beam connectors with a field production tool (Luciol LOR-220 OTDR) The study of the dynamic behavior of a naval ship deck by using Fiber Bragg Gratings (FBGs) has been performed by IDIL Fibres Optiques. Arrays of FBGs sensors were used to measure structure elongation. The FBGs were connected to the interrogator with optical connectors. Fig. 9 represents the test setup and the spectrum of the 3 FBGs. No spectral deviation of the sensing signal was observed with expanded beam connection.

TABLE 1 :

 1 TOLERANCES FOR 1 DB EXCESS LOSS @ =1550NM

	SMF 10.5	2.6	2.5	57
	55	0.5	13	1560
	113	0.25	26	6250
	340	0.08	82	59500

MFD (µm)  (°) x (µm) z (µm) Fig. 1: Positioning defaults between two fibers

ACKNOWLEDGMENT

This work has been done in the frame of the CODEF project ("Connectique Optique Durcie par Expansion de Faisceau") supported by a French government funding.


Maria Chimoni

Dave Hewitt

Reinhard Oldenburg

Heidi Strømskag

Algebraic Thinking

Keywords: Algebra, early algebra, functions, research frameworks, teaching and learning algebra

la diffusion de documents scientifiques de niveau recherche, publiés ou non, émanant des établissements d'enseignement et de recherche français ou étrangers, des laboratoires publics ou privés.

The working group

In CERME11, the Thematic Working Group 3 "Algebraic thinking" continued the work carried out in previous CERME conferences. There was a total of 23 papers and 4 posters with a total of 33 group participants representing countries from Europe and other continents: Germany, Cyprus, Finland, Ireland, Italy, Netherlands, Norway, Portugal, Spain, Sweden, Switzerland, Turkey, UK, and USA.

Structured overview of papers

Papers presented at TWG3 show a broad range of methods, subjects and theoretical underpinnings. It is thus not an easy task to cluster them in a fashion that reflects the structure of the field, however, we have identified the following clusters: Technology innovations and curriculum development; Early algebra; Empirical research in secondary algebra; Conceptual development; and Theoretical issues.

Technological innovations and curriculum development have been discussed in several papers. Ricardo Nemirovsky et al. investigated in "Body motion and early algebra" young students who graph their distance to a wall together with the sum or difference graphs of two sensors. In the conception phase different kinds of abstraction were used to guide the design. James Gray, Bodil Kleve and Helga Tellefsen evaluated in "Students' expected engagement with algebra based on an analysis of algebra questions on 10th grade exams in Norway from 1995 till 2018" national exams and found a decrease of context, but an increase of the amount of text and moreover a decrease of decisions to be made by students. What kind of tasks work well in teacher education? Iveta Kohanova and Trygve Solstad gave some answers to this question in "Linear figural patterns as a teaching tool for preservice elementary teachersthe role of symbolic expressions" by identifying problems preservice teachers had in finding symbolic rules.

Early Algebra is of central interest and several papers from this research tradition investigated this further. This was done by Margarida Rodrigues and Lurdes Serrazina who showed young students' ability to establish quantitative relationships involving unknowns in "Dealing with the quantitative difference: A study with 2nd graders" showed young students' ability to establish quantitative relationships involving unknowns. Similarly, Denise Lenz in "Relational thinking and unknown quantities" monitored the increase in ability to express relations between known and unknown quantities of marbles in boxes from kindergarten to grades 2 and 4. María D. Torres González et al. looked at 2nd graders functional thinking in "Structures identified by second graders in a teaching experiment in a functional approach to early algebra". While the 2nd graders could think symbolically, they also had the tendency to stick to the structural form (e.g. x+x) that reflected the original problem structure. Eder Pinto et al. in "Representational variation among elementary grade students: A study within a functional approach to early algebra" found that the variety of types of representations used by students was wider when they worked with specific values than with the general case. Thus, the importance of teaching representations explicitly was highlighted. Anna-Susanne Steinweg reported on an unusual experiment in "Short note on algebraic notations: First encounter with letter variables in primary school" where she found that about one out of six primary school pupils without any introduction to formal algebra could spontaneously interpret algebraic expressions for figural patterns in a sensible way.

Empirical research in secondary algebra formed another cluster. Mara Otten et al. showed in "Fifthgrade students solving linear equations supported by physical experiences" that the use of a physical balance can improve performance in solving systems of linear equations. In "Students in 5th and 8th grade in Norway understanding of the equal sign", Hilde Opsal showed that the operational understanding of the equal sign still dominates in 5th and even the 8th grade. Per Nilsson and Andreas Eckert showed exactly what the title "Time-limitation and colour-coding to support flexibility in pattern generalization tasks" indicates. Marios Pittalis and Ioannis Zacharias in "Unpacking 9th grade students' algebraic thinking" and Maria Chimoni et al. in "Investigating early algebraic thinking abilities: A path model" both performed confirmatory factor analysis to bring out the structure of algebraic competence. The first paper found that functional thinking and metaalgebra (e.g. proving) are similar, so they concluded that there are three components: generalized arithmetic, transformational ability and meta-algebra. The second paper mainly agreed but used modeling as a third factor. Obviously, this asks for unification. On College level, Claire Wladis et al. in "Relationships between procedural fluency and conceptual understanding in algebra for postsecondary students" showed by latent class analysis that college students showing procedural fluency in standard problem contexts still often lack deeper conceptual understanding.

Next is the group of papers on conceptions and conceptual development. Joana Mata-Pareira and João Pedro da Ponte documented how abductive reasoning can be triggered in "Enhancing students' generalizations: a case of abductive reasoning". The context was that of students solving linear equations and discovering the fact that not all of them have solutions. Peter Kop et al. in "Graphing formulas to give meaning to algebraic formulas" used graph drawing by hand and card sorting to improve recognition of function types and graph features and qualitative reasoning about functions. For younger students, Eva Arbona et al. in "Strategies exhibited by good and average solvers of geometric pattern problems as source of traits of mathematical giftedness in grades 4-6" found that a variety of factors influence the way students solve problems. Simon Zell noted student's inflexibility in performing algebraic tasks and gave in "Provoking students to solve equations in a content-oriented fashion and not using routines" not only empirical evidence, but also suggested how tasks can be used to improve on this.

Several papers considered theoretical issues. Dave Hewitt's contribution "Never carry out any arithmetic" argued for more complex examples where learners are discouraged from counting and instead are urged to identify structure in figures. Cecilia Kilhamn and Kajsa Bråting, in "Algebraic thinking in the shadow of programming", reported on ideas to implement computational thinking in school and especially use programming in algebra and algebraic thinking in the Swedish mathematics curricula. While these activities are computer oriented, for Christof Weber in "Comparing long division and log division algorithms as a way to understand them" the important aspects of algorithms were the insight they provide and the mental models they formulate. Norbert Oleksik considered in "Transforming equations equivalently? -Theoretical considerations of equivalent transformations of equations" different mental models of equivalence relations based on the German tradition of 'Grundvorstellungen' and Tall's notions of concept image and concept definition. Reinhard Oldenburg, in "A classification scheme for variables", started from the idea to differentiate Grundvorstellungen further according to the linguistic categories of syntax, semantics and pragmatics and claims that there are different kinds of variables (e.g. container vs. reference) that can be identified using these lenses.

Outlook

The discussions in the group identified several questions that cannot be answered in a satisfactory manner based on the current state of research. An eclectic sample of these questions may give an idea about this and may provide motivation for further research.

Figural patterns remain an active domain of investigation. Yet, many discussions showed that not all aspects are understood well enough to guarantee consensus between researchers. One question concerned what kind of tasks might be motivating for what kind of students. Another, and intensively discussed, question concerned the structuring process and how it can be supported. Papers presented at TWG3 already provided important insights in this but still a deeper understanding would be helpful, e.g. concerning the transformation from the visual structure to the algebraic structure.

Work is still going on to build a competence model of algebraic thinking that can be tested by confirmatory factor analysis. Especially Kaput's model (2008) attracted researchers and proved to be a good basis for empirical research (with slight modification). It would be interesting if this model can also be confirmed with college level students.

How are continuous and discrete relations related? We had papers that investigated how students dealt with relations of the form both in a discrete context (number of marbles in boxes) and in a continuous application (distance measurement). So the question arises, if the same logical structure extends to students' thinking so that students who master one of these domains will also perform well in the other domain and if training in one can boost understanding in the other.

What benefits do algorithms and programming provide for algebra? After the Logo and Basic period the interest in programming in math education declined partly in reaction to research that showed mostly disappointing (but maybe from too high expectations) effects on algebraic understanding. But now there are several reasons to reinvestigate the issue. First, in several countries programming entered the curriculum for reasons outside of mathematics and this offers opportunities for linking the two subjects without the demand on mathematics to invest time to introduce programming. We had a report on ongoing work in Sweden that explores the possibilities. As many approaches are possible, research needs to investigate them and identify more effective ones. Second, tools are more sophisticated today and hence one might expect students to have less frustrating experiences. And third, the view on algorithms today is more elaborate. On the one hand, they are part of the bigger concept of computational thinking that still gains momentum. On the other hand, there is a meta-mathematical view on algorithms, i.e. reflecting on algorithms can provide mental models of mathematical concepts. The potential of this has to be explored in much more detail than the important first existing examples on the concepts of long and log division that we discussed in the group.

Another issue that was raised during discussions in TWG 3 is related to task design and the role of tasks in research on algebraic thinking. Accounts of principles for task design, and epistemological analyses of the knowledge aimed at by the tasks, would strengthen the justification of research results. Several other topics could be mentioned but we leave this openfuture TWG3 meetings will certainly shed light on some of these and many other issues. We have not yet discussed in the group the longterm effects of early algebra, i.e. how do students that encountered algebra in the first grade perform in the middle grades (Dougherty has done some work on this), in high school, and in the long run, in university?


Samir Jaber

Giacomo Bellani

Lluis Blanch

Alexandre Demoule

Andrés Esteban

Luciano Gattinoni

Claude Guérin

Nicholas Hill

John G Laffey

Salvatore Maurizio Maggiore

The intensive care medicine research agenda for airways, invasive and noninvasive mechanical ventilation

de niveau recherche, publiés ou non, émanant des établissements d'enseignement et de recherche français ou étrangers, des laboratoires publics ou privés.


Burcu Alapala
email: alapala@wisc.edu

Isil Isler-Baykal

Teachers' Conceptions of Algebra and Knowledge of Task Purposes

Keywords: Teacher conceptions of algebra, Teacher knowledge of task purposes, in-service teachers

Background of the study

Teachers are the key stakeholders of the prekindergarten-12 th grade algebra reform and their conceptions about algebra is utmost important. [START_REF] Stephens | What "counts" as algebra in the eyes of preservice elementary teachers?[END_REF] working with elementary preservice teachers found that they held narrow conceptions of algebra centered around symbols and symbol manipulation. This study aimed to investigate in-service teachers' conceptions of algebra and their knowledge of task purposes across three tasks that focused on equivalence and equations, functional thinking, and variable. [START_REF] Kaput | What is algebra? What is algebraic reasoning[END_REF] defined two core aspects of algebra as "a) algebra as systematically symbolizing generalizations of regularities and constraints" "(b) algebra as syntactically guided reasoning and actions on generalizations expressed in conventional symbol systems" (p. 11). This framework was used in the study to help categorize teachers' conceptions of algebra.

Theoretical framework

The second framework used in the study was Mathematical Knowledge for Teaching (MKT) [START_REF] Ball | Content knowledge for teaching: What makes it special[END_REF]. This study investigated teachers' knowledge of task purposes (their awareness to engage students in algebraic thinking) which can be categorized under the pedagogical content knowledge (PCK) of the MKT framework across three tasks that focused on algebra.

Methods

The study was conducted with five female mathematics teachers who were working at the same school with the first author. Three teachers were teaching at the primary and middle school levels and two were teaching at the middle school level. Semi-structured individual interviews were conducted. The interview protocol comprised of three parts and developed based on [START_REF] Stephens | What "counts" as algebra in the eyes of preservice elementary teachers?[END_REF], and a functional thinking task was taken from [START_REF] Blanton | The development of children's algebraic thinking: The impact of a comprehensive early algebra intervention in third grade[END_REF]. The first part included demographic information. The second part focused on understanding teachers' conceptions of algebra including the open-ended question "How would you describe what algebra is to someone who has never heard of it before?" This part also included three tasks. Teachers were asked the possible aims of the task. Also, teachers were asked to categorize the tasks as algebraic or not with their justifications. The last part included two student solutions provided to each of the three tasks.

Participants were asked to categorize these student solutions as algebraic or not by explaining their reasoning.

The coding was conducted according to a coding scheme that was developed in previous studies (see [START_REF] Alapala | Investigating middle school preservice mathematics teachers' conceptions of algebra and knowledge of task purposes and student thinking[END_REF][START_REF] Stephens | What "counts" as algebra in the eyes of preservice elementary teachers?[END_REF]. The second author coded a randomly selected 20% of the data and the agreement between the coders was found as 80%. The disagreements were resolved, and changes were reflected to the analysis.

Results and discussion

When teachers were asked the possible of aims of each task, their awareness regarding the opportunities to engage students in algebraic thinking varied from task to task. For instance, in Task 1 (see Figure 1) while four teachers focused on having students find the unknown using a computational approach, one teacher focused on the relationship between numbers in her response. When they were asked how they would describe what algebra is to someone who has never heard of it before, the majority of the teachers focused on the presence of an unknown or an equation in their responses. Teachers' categorizations of tasks as algebraic or not providing their justifications revealed a similar finding. They mentioned surface features such as the presence of an unknown or an equation in their categorizations. For instance, all teachers categorized Task 1 as "algebraic" because of the presence of an unknown or an equation. T4 said "I think it is an algebra task because there is an unknown. We didn't say x, y but we used an empty box." Lastly, teachers' categorizations of student solutions indicated that the majority of the teachers ranked student solutions that included manipulations and equations as "algebraic" while they ranked solutions that focused on the structure of the equations and patterns as "non-algebraic." For example, in Task 1, while all teachers rated the student response who used a computational approach to find the unknown as "algebraic," only one teacher rated the response that focused on the relationships between numbers (indicating relational thinking) as "algebraic." Therefore, even though teachers demonstrated some awareness regarding the opportunities the tasks can offer in terms of algebraic thinking (PCK regarding algebra), their conceptions were mostly aligned with [START_REF] Kaput | What is algebra? What is algebraic reasoning[END_REF] manipulation of formalisms. This was similar in [START_REF] Stephens | What "counts" as algebra in the eyes of preservice elementary teachers?[END_REF]. Given what teachers see as "algebra" could be foregrounded in the classroom, researchers should pay further attention to teachers' conceptions of algebra and pose tasks and hypothetical student responses that help uncover these conceptions.

Figure

  Figure 1: Task 1