The 2017/18 financial year will see the first year of reporting under the EU Non-Financial Reporting (NFR) Directive, which was implemented into UK law as the ‘The Companies, Partnerships and Groups (Accounts and Non-Financial Reporting) Regulations 2016’, effective January 1st 2017.
These regulations require large, public companies to disclose a raft of information, from diversity to human rights, and, of course, environmental matters.