Non-Financial Reporting Directive: UK implementation

We want industry views on how we should implement the requirements in the EU Non-Financial Reporting Directive (2014/95/EU) into UK law. This amends Directive 2013/34/EU and requires certain companies, with more than 500 employees, to disclose information in their management reports about their:

• policies
• environmental risks
• social and employee situation
• respect for human rights
• anti-corruption and bribery issues
• diversity in their board of directors

This will provide investors and other stakeholders with a more comprehensive view of a company’s performance.