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Comparing the implementation of the EU Non-Financial Reporting Directive in the UK, Germany, France & Italy
Author: Frank Bold, Published on: 30 November 2017
This summary considers how the EU Non-Financial Reporting Directive 2014/95/EU (Directive) has been implemented in the UK, Germany, France and Italy. In doing so, it considers, by way of overview [...], the:
• main trends identified across those countries in implementing the Directive;
• key differences between the surveyed states in how they have implemented the Directive; and
• difficulties, and unexpected consequences, that some of the drafting of the Directive raises.
It then considers, in more detail [...], some of the substantive elements of the Directive and how these have been dealt with by each of the surveyed states.
This paper is accompanied by a summary table illustrating the differences between the surveyed member states’ implementation of the Directive (Schedule I) and more detailed summaries of how each member state has done so (Schedule II (UK), Schedule III (Germany), Schedule IV (France) and Schedule V (Italy)).