EU: non-financial reporting directive published (CSR)

On November 15, the directive on the disclosure of non-financial information and data regarding diversity in large businesses and certain groups was published in the Official Journal of the EU. These new measures, which aim to improve transparency and social responsibility, focus on corporate policies on matters affecting the environment, staff, compliance with human rights and fight against corruption. The Member States have until December 2016 to transpose it into national law.

Through . Published on 17 November 2014 Ă  10h02 - Update on 17 November 2014 Ă  10h00

This directive covers public-interest entities, i.e. listed businesses and banks and insurance firms with more than 500 employees. Each year, these undertakings will have to report a non-financial statement containing information to the extent necessary for an understanding of the undertaking’s development, performance and position and of the impact of its activity,…

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