Summary

This amendment to the Accounting Act introduced the requirements and structure provided by the Non-financial Reporting Directive 2014/95/EU. The amendments state that: the report on the activities of the unit should include - as far as is relevant for the assessment of development results and the situation of an individual - at least: 1) The financial key performance indicators related to the activities of the entity; 2) non-financial key performance indicators related to the activities of the entity and information about labor issues and the environment. The statement on non-financial information should include at least: 1) a brief description of the entity's business model; 2) non-financial key performance indicators related to the activities of the entity; 3) description of the policies applied by the entity in relation to social issues, labor, the environment, human rights and anti-corruption, and a description of the results of applying these policies; 4) a description of due diligence procedures; 5) a description of significant risks associated with the activities of the entity which may have an adverse impact, including risks associated with products of the entity or its relationship with the external environment, including contractors, and a description of the management of those risks.