>On July 5th, 2017 the European Commission presented guidelines on non-financial reporting designed to produce a strategic and forward looking approach to arranging reports, stakeholder relevancy, consistency and coherency.
The proposed guidelines demonstrate how to disclose material information and produce fair, balanced and understandable content arranged in a comprehensive but concise way. They also complement the 2014/95/EU Directive on the disclosure of non-financial and diversity information, that prescribes member states and all resident businesses with more than 500 staff to set-up the reports related to the financial year beginning on 1st January 2017 or during the calendar year 2017.
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