Publication

2 July 2013

Factsheet on European Commission Legislative Proposal on disclosure of non-financial and diversity information by certain large companies and groups

On 16 April 2013 the European Commission (EC) adopted a Proposal for a Directive amending the Accounting Directives regarding disclosure of non-financial and diversity information.

The objective is to improve companies’ transparency and performance on environmental and social matters in order to ensure a level playing field across the EU and to promote a sufficient degree of diversity in the boards of companies.

The purpose of this Fact Sheet is to outline and bring out key aspects of the proposal in order to facilitate understanding of the proposal and its implications.

 

Related files:

 FEE Factsheet, based on EC Legislative Proposal

 EC Proposal 

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