Directive 2014/95/EU on disclosure of non-financial and diversity information
European Union Directive 2014/95 requires certain large companies and groups to publish information of a non-financial nature in order to allow investors and other stakeholders to get a clearer picture of developments of business, performance, the state of the business and the impact of its activities.
The directive [...] applies to companies and groups with more than 500 employees [...] They are required to communicate a description of their business model, policies, results, main risks and key performance indicators, in particular on:
-social and personnel matters
-respect for human rights
-the fight against corruption.