Back to overview

EU Directive Non-financial and Diversity Information Disclosure 2014/95/EU

EU Current 2014

Large public interest companies with more than 500 employees will disclose information on policies, risks and outcomes as regards environmental matters, social and employee-related aspects, respect for human rights, anti-corruption and bribery issues, and diversity on boards of directors.

Issuer name

EU

More information

The Directive amends the 2013 Accounting Directive. ​ They will also be required to describe their business model, outcomes and risks of the policies on the above topics, and the diversity policy applied for management and supervisory bodies. Reporting companies are encouraged to rely on recognized frameworks such as GRI’s Sustainability Reporting Guidelines, the United Nations Global Compact (UNGC), the UN Guiding Principles on Business and Human Rights, OECD Guidelines, International Organization for Standardization (ISO) 26000 and the International Labour Organization (ILO) Tripartite Declaration.

Comply or explain

True

Organizations covered by the instrument

Large private and listed companies

Target organization notes

Member States to regulate on the large public interest companies (PIE 500+)

Industry scope

All/none specified

Disclosure venue

non-financial statement in annual report

ESG coverage - E (Environment)

All

ESG coverage- S (Social)

Human Rights, Employment Conditions, Policies and Practices, Social Impacts & Value Creation

ESG coverage- G (Governance)

Accountability, Anti-Corruption and Anti-Competitive Behaviour, Ethics & Integrity, Structure & Leadership

ESG coverage- Eco (Economic & General)

Procurement and Supply Chain Management

Status

Current

Country

EU

Region

Europe

Date of publication

2014

Issuer type

Governments (governmental department, agency)

Reporting requirements

Public law and regulation

Mandatory or voluntary

Mandatory

The geographical scope

International/regional (EU)

Go to the instrument