The Directive 2014/95/EU on disclosure of non-financial and diversity information by certain large undertakings and groups amends the Accounting Directive 2013/34/EU. The Directive entered into force on 6 December 2014. EU Member States have two years to transpose it into national legislation. It requires companies concerned to disclose in their management report, information on policies, risks and outcomes as regards environmental matters, social and employee aspects, respect for human rights, anticorruption and bribery issues, and diversity in their board of directors. The new rules will only apply to some large companies with more than 500 employees. This includes listed companies as well as other public-interest entities, such as banks, insurance companies, and other companies that are so designated by Member States because of their activities, size or number of employees.
- Which Belgian companies will be concerned?
- What needs to be reported and how?
- How will it be monitored?
The SPF Economie/FOD Economie invites you to an information session on Wednesday, 10 June (9h30-13h) addressing these issues.