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en/john-ruggie-calls-on-uk-business-secretary-to-push-for-robust-reporting-standards-at-eu-level-during-discussions-on-proposed-non-financial-reporting-directive#c78894

[PDF] The European Commission’s proposal on the disclosure of non-financial information by companies

Author: John Ruggie (Professor at Harvard Kennedy School of Government, chair of Shift, former UN Special Representative on business & human rights), Published on: 22 January 2014

Discussions at EU level on the proposed non-financial reporting directive are reaching their conclusion. This presents a significant opportunity to put in place a requirement that is likely to improve the way companies report on their social and environmental impacts. Given that the UK has recently taken the very positive step of amending its own legislation to require company directors to reflect human rights issues in their Strategic Report, it would make sense for the UK to push for similarly robust reporting standards at EU level.

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