The 2014 directive marks the most recent action by EU regulators determined to spur corporations towards more sustainable transparency. The new rules were adopted in a 2014 directive, and member states have until 6 December 2016 to adopt them into national law. The rules build on two resolutions of the European Parliament adopted in the 2013 Accounting Directive (res. 78/660/EEC and 83/349/EEC) and highlight the importance of disclosures on sustainability factors, including social and environmental matters, and matters relating to anti-bribery and corruption. The 2014 directive now provides additional clarity regarding the nature and scope of future disclosures.

Legal and compliance experts from GAN and HFW will offer insight into the implication of the new EU directive and discuss key questions, such as:

Scope – To which corporations will the directive be applicable?

Reporting Requirements – What are the requirements for reporting according to the new directive?

Compliance – How may the “comply or explain” principle of the directive impact corporations’ programs, systems, and processes?

Planning – How do corporations factor the new requirements into their internal policies and procedures?

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