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EU: New reports by civil society & business analyse Member State implementation of the Non-financial Reporting Directive

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Article
22 November 2017

A comprehensive overview of how Member States are implementing the EU Directive on Non-financial & Diversity Information

Author: CSR Europe

Over the last months we [CSR Europe and GRI, in collaboration with Accountancy Europe] have engaged with several stakeholders throughout Europe to gather, analyse and check information on the local transpositions of the EU Directive 2014/95...

The publication is a conclusive milestone in the follow up on the EU Directive transposition across member states, and a beginning for a meaningful dialogue about the implementation of European regulations on non-financial reporting. The publication is created to support companies and relevant stakeholders to review some of the criteria of the transposed laws, and to easily access the original documents for proper assessment of the legal requirements...

  • Overview requirements of the transposed national laws concerning the Directive 2014/95/EU in each of the Member States
  • Mapping similarities and differences across transposed laws
  • Provide an overview of EU policy context related to non-financial reporting

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Article
30 November 2017

Comparing the implementation of the EU Non-Financial Reporting Directive in the UK, Germany, France & Italy

Author: Frank Bold

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)).

Download the full document here