EU Non-Financial Reporting Directive – How companies make the most out of it
This article was originally published on CDSB's website following the release of its EU environmental reporting handbook.
From 2016, certain companies in EU Member States are required to report non-financial information in their management report, but what could this look like?
The Directive 2014/95/EU on the disclosure of non-financial and diversity information (NFR Directive), amends the Accounting Directive 2013/34/EU to require certain large companies to disclose information on policies, risks and outcomes as regards environmental matters, social and employee aspects, respect for human rights, anti-corruption and bribery issues, and diversity in their board of directors.