GRI document on linking G4 Guidelines and the new EU Directive on disclosure of non-financial and diversity information
05 Feb 2015
The Global Reporting Initiative (GRI) has published 'Making headway in Europe', a new linkage document that shows how companies can use GRI's G4 Guidelines to comply with the European Directive on disclosure of non-financial and diversity information.
According to the new Directive, which entered into force in December 2014 and must be transposed into national law by the Member States by December 2016, large public-interest companies with more than 500 employees are required to disclose relevant and material environmental and social information in their annual reports. The linkage document specifies how G4 can be used to gather information, and formulate responses, to each element of the European Directive. Making headway in Europe can be downloaded for free from the GRI website.
