The Social Balance Sheet, 2003, updated in 2008.

Europe Current 2008

The Social Balance Sheet requires reporting on the nature and the evolution of employment, e.g., training. All companies that employ staff, (large and very large) non-profit institutions, and foundations are required to publish a Social Balance Sheet as part of their annual accounts. In addition, some companies that are not required to produce annual accounts such as hospitals and companies with more than 20 staff members, as well as foreign companies with a branch in Belgium or foreign NPIs with a center of operation in Belgium, are also required to produce a social balance sheet. The Social Balance Sheet holds specific information about the nature and evolution of the workforce, such as the number of people employed, personnel movements, training, etc.

Scope

Social

Industry sectors covered by the instrument

All/none specified

Organizations covered by the instrument

All companies that employ staff, (large and very large) non-profit institutions, and foundations

Issuer type

federal government

Type of instrument

Legislation

Mandatory or voluntary

Mandatory

The geographical scope

National/federal

Project Partners