Publication

15 July 2014

Factsheet on EU Directive on disclosure of non-financial and diversity information by certain large undertakings and groups

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

 

Related content

NewsSustainability will never do without governments

26 November 2021

Consultation responseEU Taxonomy and Article 8 Delegated Act implementation need clarity

17 November 2021

Consultation responseIASB’s Exposure Draft: Management Commentary and EFRAG’s Draft Comment Letter

15 November 2021

NewsTime to deliver on high quality sustainability reporting

12 November 2021

PublicationFAQs on sustainability information assurance

3 November 2021

EventMembers’ Engagement Day

20 October 2021

Consultation responseEFRAG’s consultation paper – due process procedures for EU sustainability reporting standard-setting

14 September 2021

Consultation responseIFRS Foundation’s Exposure Draft: Proposed targeted amendments to the IFRS Foundation constitution to accommodate an...

22 July 2021

PublicationA constructive two-way cooperation to sustainability reporting standard-setting

8 July 2021

Consultation responseEC’s Corporate Sustainability Reporting Directive proposal – feedback statement

1 July 2021

NewsStakeholders issue a joint statement on EU sustainable corporate governance

8 June 2021

Consultation responseEU Taxonomy Article 8 Delegated Act – feedback statement

3 June 2021

EventForce for Change: Mobilising the public sector for a sustainable economy

3 June 2021

EventCorporate Sustainability Reporting Directive: Roadmap to implementation

12 May 2021

EventWorking Together for the planet: Audit & Assurance of sustainability Information

29 April 2021

NewsAccountancy Europe welcomes EU progress on sustainability reporting standards

21 April 2021

NewsNew directive takes EU corporate sustainability reporting to the next level

21 April 2021

NewsUnpuzzling the Sustainability Reporting Alphabet Soup

29 March 2021

PodcastGet your seat at the top table

5 March 2021

Consultation responseEC’s Consultation document proposal for an initiative on sustainable corporate governance

8 February 2021

Sign up for our newsletter

* indicates required
Would you like to subscribe to our newsletter?
On which topics would you like to receive news?