Disclosure of non-financial information by certain large companies
The European Parliament and the Council have reached agreement on an amendment to existing accounting legislation to improve the transparency of certain large companies on social, environmental and diversity matters. This agreement was endorsed by Coreper. Companies concerned will need to disclose information on policies, risks and results as regards environmental matters, social and employee-related aspects, respect for human rights, anti-corruption and bribery issues, and diversity on boards of directors.
European Commission - STATEMENT/14/29
Comptabilité > Normes internationales