Database on German and European Economic Law

 Directive 2014/95/EU

I. Description

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.

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II. General Information

Title

Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive   2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups

Abbreviations
CSR-Directive
Status
Existing
Directive
2014/95/EU
Source
O.J. EU No L (Legislation), Edition 330, Year 2014, p.1-9
Adoption
10/22/2014
Promulgation
11/15/2014
Character
Regular Act
Legal Basis
Art. 50 AEUV
Legislative Procedure
Codecision procedure

III. Versions and Legislative History

1. Versions

Titel
Allg. Daten
Textfassung

Original Text CSR-Directive:
Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive   2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups

  2014/95/EU

Beschluss:
10/22/2014 (A)
Verkuendung:
11/15/2014 (P)
(A) Adoption | (P) Promulgation

2. Legislative History

Datum
Typ / Titel
Textfassungen
11/12/2013
Opinion of the European Economic and Social Committee
Abl. C 327/47
04/16/2013
Proposal
COM(2013) 207 final

3. Legal Impact

Auswirkungstyp
Richtlinie
Textfassungen
Amendment
  Directive 2013/34/EU

IV. Umsetzung in den Mitgliedstaaten

1. Implementation in Germany

Legend

Legislative Act Status

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Overview

I. Description
II. General Information
III. Versions and Legislative History
1. Versions
2. Legislative History
3. Legal Impact
IV. Umsetzung in den Mitgliedstaaten
1. Implementation in Germany