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A comprehensive overview of how Member States are implementing the EU Directive on Non-financial and Diversity Information

Added on 29-11-2017

The EU Directive for non-financial information has come as a decisive step to improve corporate transparency across Europe.

CSR Europe played an active role in engaging companies in the different steps: negotiations, transposition and implementation across the 28 Member States. The European Directive is now mirrored in local laws which provide companies with a more stable framework for transparency.

These laws support corporate reporting as a means towards better integration of sustainability within business models. The cooperation with GRI has represented a key element to support companies and local organisations to understand the policy environment and the practice of non-financial reporting. First by facilitating a platform on non-financial reporting and then through the release of this publication.

The publication has also gathered the inputs from many stakeholders across Europe. With their help, we now have a complete picture of European laws for non-financial reporting. A special recognition goes to the CSR Europe National Partner Organisations who engaged actively and shared updates from their respective countries. Finally, I echo GRI’s thanking note towards Accountancy Europe. We have welcomed their valuable collaboration and expertise for this publication.

We trust the accountancy profession will play a crucial role in the progress of nonfinancial reporting. Looking forward to the months to come and to the information which will be disclosed by companies. We are committed to continue the journey with corporations to make non-financial reporting an effective management tool.

Read the report