Further steps to enhance business transparencyFurther steps to enhance business transparencyFurther steps to enhance business transparencyFurther steps to enhance business transparency
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December 12, 2017
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June 21, 2018

Further steps to enhance business transparency

December 12, 2017

In June 2017 The European Commission adopted guidelines on the disclosure of non-financial information.

When preparing this methodology, the Commission reviewed national, EU-based and international frameworks.

 

EU guidelines may support companies in fulfilling their reporting obligations (Directive 2014/95/EU) on policies, risks and results as regards environmental matters, social and employee-related aspects, as well as respect for human rights, anti-corruption and bribery issues, and diversity on the boards of directors. They will also promote smart sustainability reporting.

The proposed guidelines are voluntary and all companies preparing a non-financial statement can rely on them. They reflect current best practices and most recent developments including lessons from, among others, the UN SDGs and Paris Climate Agreement.

„By providing relevant information on their environmental and social credentials, companies are doing themselves a favour and helping their investors, lenders and society at large.”

– says Valdis Dombrovskis, EU Vice-President

 

 

The guidelines owe a lot to the leadership and knowledge of the organisations behind these frameworks, among others:

  • CDP
  • Global Reporting Initiative
  • Guiding Principles Reporting Framework on Business and Human Rights
  • ISO 26000
  • UN Sustainable Development Goals
  • UN Guiding Principles on Business and Human Rights implementing the UN ‘Protect, Respect and Remedy’ Framework
  • OECD  Due  Diligence  Guidance  for  Responsible  Supply  Chains  from  Conflict-Affected and High-Risk areas
  • … and many more.

 

Based on EU press release.

 

 



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