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The Social Balance Sheet, 2003, updated in 2008, 2012 and 2013.

Belgium Current 2008

The Social Balance Sheet requires reporting on the nature and the evolution of employment, e.g., training.

Issuer name

National Bank of Belgium

More information

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.

Organizations covered by the instrument

All Companies

Target organization notes

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

Industry scope

All/none specified

Disclosure venue

Social balance statement

ESG coverage- S (Social)

Employment Conditions, Policies and Practices

ESG coverage- G (Governance)

Remuneration

Status

Current

Country

Belgium

Region

Europe

Date of publication

2008

Issuer type

Financial Market Regulators

Reporting requirements

Public law and regulation

Mandatory or voluntary

Mandatory

The geographical scope

National/federal

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