Many companies in the EU are already required by national laws in the country where they operate to regularly disclose financial and non-financial information. However, as there are very different laws on national level, the existing requirements regarding non-financial information are often regarded as unclear and ineffective. Given this situation, the EU decided to harmonize the EU legislation, resulting in the directive 2014/95/EU which defines requirements for the reporting on social, economic and environmental topics. With this article, DFGE - the Institute for Energy, Ecology and Economy - examines the directive's requirements in more detail, illustrates in which ways it could affect companies and how companies can adapt to it in the short and medium term.

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