With this publication we provide practical guidance to companies that will have to comply for the first time with the EU Directive on the disclosure of non-financial and diversity information by certain large undertakings and groups. We apply the Directive’s requirements in a ‘mock-up’ management report of a fictional company in the food industry. This will especially help companies without prior experience in reporting on non-financial and diversity information.
Around 6,000 European companies are affected by this Directive which Member States have to transpose into their national laws by 6 December 2016.
