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Transposition of EU NFR Directive: Amendment to act No. 431/2002 Coll. on Accounting

Slovakia Current 2015

It is transposed and reflects the main requirements of the directive, does not increase scope.

Issuer name

Ministry of Finance

Government ministry


More information

As part of an amendment to the act No. 431/2002 Coll. on Accounting, these provisions constitute the transposition of the EU NFR Directive. Listed companies of public interest and companies with more than 500 employees and their subsidiaries should state in their annual report the position and impact of the company on environmental, social and labour areas, on human rights and the information on the fight against corruption and bribery. The entities that issue securities and these admitted to trading on a regulated market of any Member State shall indicate in the annual report a description of the diversity policy, which applies in its administrative, management bodies and authorities, in particular with respect to age, sex, education and professional experience of members of these authorities, the objectives of such policies, the way they pursue them, and the results achieved in the reporting period.

Comply or explain


Organizations covered by the instrument

Large private and listed companies

Target organization notes


Industry scope

All/none specified

Disclosure venue

Annual report

ESG coverage - E (Environment)


ESG coverage- S (Social)

Human Rights, Employment Conditions, Policies and Practices

ESG coverage- G (Governance)

Accountability, Anti-Corruption and Anti-Competitive Behaviour







Date of publication


Issuer type

Governments (governmental department, agency)

Reporting requirements

Public law and regulation

Mandatory or voluntary


The geographical scope


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