A Directive to be introduced on 6 December 2016 will place a mandatory requirement on designated undertakings to disclose information on certain matters relating to corporate social responsibility. These include environmental, social and employee, anti-corruption and bribery matters. This article, through an analysis of the requirements of the Directive and a comparison with non-financial reporting in the UK, seeks to evaluate the impact the Directive will have on corporate social responsibility in the European Union.
European Company Law