Threads / Corporate Transparency And Register Reform / Non-Financial Reporting Directive: UK implementation
Consultation Outcome Published 8 Nov 2016 Department for Business, Energy & Industrial Strategy ↗ View on GOV.UK

Non-Financial Reporting Directive: UK implementation

We’re asking for views on how to implement the requirements of the EU Non-Financial Reporting Directive (2014/95/EU) into UK law.

Opened 16 Feb 2016
Closed 15 Apr 2016
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▤ Verbatim text from source document

We want industry views on how we should implement the requirements in the EU Non-Financial Reporting Directive (2014/95/EU) into UK law. This amends Directive 2013/34/EU and requires certain companies, with more than 500 employees, to disclose information in their management reports about their:

  • policies
  • environmental risks
  • social and employee situation
  • respect for human rights
  • anti-corruption and bribery issues
  • diversity in their board of directors

This will provide investors and other stakeholders with a more comprehensive view of a company’s performance.