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13 December 2013

欧州連合理事会、非財務情報の開示に係る会計指令の改正について欧州議会と協議へ


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COREPER I has mandated the Presidency to engage in informal trilogue negotiations with the EP on the Directive amending the current Accounting Directive, with a view to having a final agreement on this Directive by the end of the current legislative cycle.


The purpose of this Directive is to increase the relevance, consistency, and comparability of non-financial information published by undertakings across the Union.

The proposal will require large listed undertakings, whose number of employees exceeds 500, to publish a non-financial statement in their management report or separately from it. The disclosed non-financial information will at least coverenvironmental, social, and employee-related matters, respect of human rights, anti-corruption and bribery matters. It will also require including a description of the policies pursued, their outcomes and the risks related to those matters.

The amendment will also require large listed companies to provide in their corporate governance statement the information on their policy related to diversity of competences and views of the members of administrative, management and supervisory bodies.

Where undertaking is not pursuing policies in relation to one or more of these matters, it will have to provide a clear and reasoned explanation for not doing so.

The legislative Proposal was presented by the Commission in April 2013 and the JURI committee of the European Parliament is yet to vote on this file.

Press release



© Lithuanian Presidency


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