The purpose of this public consultation is to collect views from stakeholders on non-binding guidance on methodology for reporting of non-financial information by certain large companies across all sectors following article 2 of Directive 2014/95/EU on disclosure of non-financial and diversity information by certain large undertakings and groups.

All citizens, companies, investors, organisations and public authorities are welcome to contribute to this consultation. Contributions are particularly sought from respondents which have an interest and/or expertise in the reporting of non-financial information by companies.