What’s in This Guide?
The European Union (EU) Non-Financial Reporting Directive (NFR) (2014/95/EU) is a Directive requiring certain EU companies to submit social responsibility disclosures on environmental, social, employee, diversity, human rights and anti-bribery and anti-corruption (ABAC) issues. This guide offers the 6,000 companies in scope of the Directive the tools they need to make strong disclosures using the Global Reporting Initiative’s framework.
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Guide Contents
This guide provides companies with an overview of how to make disclosures under the EU NFR.
- What is the NFR?
- Is my company in scope?
- How should my company respond?
- What does a strong NFR disclosure include?