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Article

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

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