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.
Industry sectors covered by the instrument
Organizations covered by the instrument
All companies that employ staff, (large and very large) non-profit institutions, and foundations
Type of instrument
Mandatory or voluntary
The geographical scope