The future EU Directive on disclosure of non-financial and diversity information by certain large undertakings and groups will amend the existing accounting legislation to increase the relevance, consistency and comparability of information disclosed. The Directive will enter into force once adopted by the Council and published in the Official Journal of the European Union (expected after summer 2014) and will most likely need to be transposed into national law in autumn 2016. The FEE factsheet outlines key aspects of the expected EU legislation.

FEE has also prepared an unofficial advance text showing how the proposed EU Directive on disclosure of non-financial and diversity information by certain large undertakings and groups will amend the June 2013 Accounting Directive.

This document has been prepared by FEE to the best of its knowledge and ability to ensure that it is accurate and complete. FEE will not be held liable for any loss or damage arising from any inaccuracies or omissions within this document.

Related files:

 FEE Factsheet, based on EU Directive

 Unofficial advance text showing how the proposed EU Directive on disclosure of non-financial and diversity information by certain large undertakings and groups will amend the June 2013 Accounting Directive