EC Directive 2014/95/EU on Non-Financial Reporting

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A European Commission directive that requires certain large public-interest companies to publish reports on the policies they implement related to:

  1. environmental protection
  2. social responsibility and treatment of employees
  3. respect for human rights
  4. anti-bribery and anti-corruption
  5. diversity on boards (in terms of age, gender, education, and professional background).


EUR-Lex Document 32014L0095