Non-Financial Reporting by International Financial Securities Regulatory Commission
Financial and non-financial reporting provides shareholders and other stakeholders with a meaningful, comprehensive view of the position and performance of companies. Large public-interest entities (listed companies, banks, insurance undertakings and other companies that are so designated by Member States) with more than 500 employees should disclose in their management report relevant and useful information on their policies, main risks and outcomes relating to at least - environmental matters, - social and employee aspects, - respect for human rights, - anticorruption and bribery issues, and - diversity in their board of directors.
Published Friday, August 12, 2016 by Archer Kraegen
2 pages