Non-financial reporting. European legal context.

According to Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014, entities with an average number of 500 employees shall include in the management report a non-financial statement containing information to the extent necessary for an understanding of the undertaking’s development, performance, position and impact of its activity, relating to, as a minimum, environmental, social and employee matters, respect for human rights, anti-corruption and bribery matters. […]