Companies required to issue sustainability reports by 2018

Companies required to issue sustainability reports by 2018

Content provided by EuroCommerce - As dictated by the European Non-Financial Reporting Directive, companies with more than 500 employees in Europe will have to report annually on their sustainability performance.

Guidelines by the end of 2016

First reports will have to be published in 2018 on activities in the financial year 2017. The information that will need to be disclosed includes: policies, main risks and outcomes relating to environmental matters, social and employee aspects, respect for human rights, anticorruption and bribery issues, and diversity in their board of directors.

 

The European Commission is planning to issue non-binding guidelines by the end of this year. There is significant flexibility for companies to select how to disclose relevant information and which international, European or national guidelines (e.g. GRI, the UN Global Compact) to use.

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