FEE position paper on the development of consistent high quality non-financial reporting in Europe

  • FEE (Federation of European Accountants - Fédération des Experts-comptables Européens) (lt green) Image

09 Mar 2016

In November 2014, the EU Directive on disclosure of non-financial and diversity information by large companies and groups addressing environmental, social, and governance (ESG) issues was published in the Official Journal. Member States have to transpose the Directive into national law by 6 December 2016 and the new provisions have to be applied to all undertakings within the scope of the Directive for the financial year starting on 1 January 2017.

The Federation of European Accountants (Fédération des Experts-comptables Européens, FEE) has issued a position paper highlighting the requirements of the new Directive and setting out what the Directive means in practice by discussing the key issues around implementing the requirements and providing some real-world examples of how the requirements can be met.

Please click to access the position paper and an appendix with additional examples of good practice in sustainability reporting on the FEE website.

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