How are Member States implementing the EU Directive on Non-financial Information
This November, GRI, CSR Europe and Accountancy Europe have prepared a comprehensive overview of how Member States are implementing the EU Directive on Non-financial and Diversity Information. The document analyses and checks information on the local transpositions of the EU Directive 2014/95.
The publication is a conclusive milestone in the follow-up on the EU Directive transposition across Member States, and a beginning of a meaningful dialogue about the implementation of European regulations on non-financial reporting.
The publication is created to support companies and relevant stakeholders to review some of the criteria of the transposed laws, and to easily access the original documents for proper assessment of the legal requirements.
The publication includes:
• Overview requirements of the transposed national laws concerning the Directive 2014/95/EU in each of the Member States
• Mapping similarities and differences across transposed laws
• An overview of EU policy context related to non-financial reporting
Author: Petra Hartman (Ekvilib Institute)