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CSR Europe manual on the EU directive


  • 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.

CSR Europe member companies are entitled to a free copy of the manual. To request a copy please complete this form. The manual is a CSR Europe service to members, and not for distribution to other companies. 

If you are not a member of CSR Europe but would like a copy of the manual, please note there is a charge for the service. For more information please contact Lorena Sorrentino (