First published in the Environmentalist

Introduction

Financial and non-financial reporting provides shareholders and other stakeholders with a comprehensive view of performance and the position of companies. There is a global trend to move away from voluntary disclosure of nonfinancial information towards mandatory disclosure. The EU Non-Financial Reporting Directive (2014/95/EU) is one example and a further step towards developing a legal framework that covers environmental and human rights reporting.

Download the full piece: Unwrapping businesses: a guide to the EU Non-Financial Reporting Directive