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Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups

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Summary

This document is concerned with the Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups.

Issuer

EU

Year

2014

Region

International

Issuer (type)

European Parliament; European Council (Regional)

Instrument type

Directive

Disclosure instrument

Yes

Geographical scope

Regional

Mandatory or voluntary

Mandatory

Text analysis

    • Very High 1.50%
    • Low 0.02%
    • E focus: energy, environment, greenhouse gas, land use, pollution, renewable energy, water, water use, emissions
    • S focus: gender equality, human rights, diversity
    • G focus: bribery, corruption, financial reporting, audit
    • Finance, Management, Public administration