The Directorate general for Financial Stability, Financial Services and Capital Markets Union (DG FISMA) has commissioned Centre for European Policy Studies (CEPS) and its partners Economisti Associati, Milieu and Trinomics to conduct a study on the non-financial reporting directive.
The Non-Financial Reporting Directive (Directive 2014/95/EU) aims to improve the quality and quantity of non-financial information corporate reports. The non-financial statements cover material information related to environmental, social and employee matters, respect for human rights, and anti-corruption and bribery matters. The non-financial statements can be part of the management report or published as separate reports.
The purpose of this study is to provide data and analysis as part of their ongoing monitoring of the implementation of the Non-Financial Reporting Directive. In addition, the data and analysis contained in the study could also be used by the Commission services to prepare an impact assessment for any possible proposal to revise the Non-Financial Reporting Directive.