Amendment to act No. 431/2002 Coll. on Accounting, 2015

Slovakia Current 2015

As part of an amendment to act No. 431/2002 Coll. on Accounting, these provisions constitute the transposition of the EU NFR Directive. LIsted companies of public interest and companies with more than 500 employees and their subsidiairies should state in their annual report the position and impact of the company on environmental, social and labour areas, on human rights and the information on the fight against corruption and bribery. The entities that issue securities and those admitted to trading on a regulated market of any Member State shall indicate in the annual report a description of the diversity policy, which applies in its administrative, management bodies and authorities, in particular with respect to age, sex, education and professional experience of members of these authorities, the objectives of such policies, the way they pursue them, and the results achieved in the reporting period.


General sustainability/ESG/non-financial

Industry sectors covered by the instrument

All/none specified

Organizations covered by the instrument

Listed companies and companies over 500 employees.

Type of instrument


Mandatory or voluntary


The geographical scope


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