The transposition mandates large organizations that have at least 500 employees. In addition, they have a balance sheet totaling at more than 20 million euros or a net turnover of more than 40 million euros. The main purpose of the EU directive is to encourage transparency. This increases confidence among investors, consumers and other stakeholders. Belgian law must ensure that investors can better assess the risks of their investment. It also promotes the uniformity of reporting on non-financial information and information on diversity.