Non-Financial Reporting Directive: UK implementation
We’re asking for views on how to implement the requirements of the EU Non-Financial Reporting Directive (2014/95/EU) into UK law.
Detail
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.
Documents