With a new publication the Federation of European Accountants (FEE) provides practical guidance to companies that will have to comply for the first time with the EU Directive on the disclosure of non-financial and diversity information by certain large undertakings and groups. FEE applies the Directive’s requirements in a ‘mock-up’ management report of a fictional company in the food industry. This will especially help companies without prior experience in reporting on non-financial and diversity information.
Around 6,000 European companies are affected by this Directive which Member States have to transpose into their national laws by 6 December 2016.
Disclose what truly matters – Model disclosures under non-financial and diversity information directive (pdf)