Directive 2014/95/EU

Directive 2014/95/EU requires large companies to disclose information about their environmental and social impacts, such as sustainability practices, human rights policies, and diversity. The goal is to increase transparency and accountability, helping investors and stakeholders make informed decisions by understanding how companies manage social and environmental issues. It applies primarily to large public-interest companies with more than 500 employees, encouraging they report on these non-financial aspects alongside their financial performance. This directive promotes responsible business conduct and supports the European Union’s sustainability objectives.