"How far does the Directive make executives liable?"
“What does the Directive say about the “comply or explain” principle?”
“What other directives does the legislation refer to?”
“How should I check if I actually fall under the scope of the Directive?”
Since the publication of the Directive proposal, CSR Europe has been receiving questions similar to those above. Even though the first reports are not due until 2018, companies need to prepare for it and start procedures that are required to align policies, management systems, data collection channels, reporting, etc. to the requirements of the Directive.
This has prompted us to prepare a manual that takes you through the Directive and related legislation in 7 simple steps. We also provide indications on the broader context of current and possible future initiatives affecting corporate transparency.
We are offering this manual to associations and other non-governmental organisations so that they can translate it into the local language and disseminate it to their members who are affected by the Directive.