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  • Non-Financial Reporting: Banking and Finance

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    Nev Cep
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    Large public companies and financial institutions with over 500 employees will be required to disclose information on their environmental, social, human rights, anti-corruption, and diversity policies and risks in their management reports. They must provide meaningful and comprehensive non-financial information alongside traditional financial reporting to give stakeholders insight into the company's overall position and performance. Companies have flexibility in how they report this non-financial information as long as it is relevant and useful.

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    EU Directive CSR

    Original Title

    EU Directive CSR

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    Large public companies and financial institutions with over 500 employees will be required to disclose information on their environmental, social, human rights, anti-corruption, and diversity policies and risks in their management reports. They must provide meaningful and comprehensive non-financial information alongside traditional financial reporting to give stakeholders insight into the company's overall position and performance. Companies have flexibility in how they report this non-financial information as long as it is relevant and useful.

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    11 views1 page

    Non-Financial Reporting: Banking and Finance

    Uploaded by

    Nev Cep
    Large public companies and financial institutions with over 500 employees will be required to disclose information on their environmental, social, human rights, anti-corruption, and diversity policies and risks in their management reports. They must provide meaningful and comprehensive non-financial information alongside traditional financial reporting to give stakeholders insight into the company's overall position and performance. Companies have flexibility in how they report this non-financial information as long as it is relevant and useful.

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    © All Rights Reserved
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    Banking and finance

    Non-Financial Reporting
    Financial and non-financial reporting provides shareholders and other stakeholders with a meaningful,
    comprehensive view of the position and performance of companies.
    Large public-interest entities (listed companies, banks, insurance undertakings and other companies that
    are so designated by Member States) with more than 500 employees should disclose in their management report relevant and useful information on their policies, main risks and outcomes relating to at
    least
    environmental matters,
    social and employee aspects,
    respect for human rights,
    anticorruption and bribery issues, and
    diversity in their board of directors.
    There is significant flexibility for companies to disclose relevant information (including reporting in a separate report), as well as they may rely on international, European or national guidelines (e.g. the UN
    Global Compact, the OECD Guidelines for Multinational Enterprises, ISO 26000, etc.).

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