European Trade Union Institute, ETUI.

Accueil > Training > European works councils and SE representative bodies > Non-financial information: Directive 2014/95 and its impa...

European works councils and SE representative bodies


In all EU Member States, Directive 2014/95 had to be transposed into national law by December 2016, and the first NFI reports have to be released in 2018, on the basis of 2017 activities.

The Directive deals with social reporting and, once it is implemented, some 6000 companies in the EU will have to submit such reports. According to Art. 1 of the Directive, “Large companies... shall include in the management report a nonfinancial 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”...This offers an interesting playing field for social dialogue at company level, But it also necessitates the raised awareness of workers and EWC representatives on several issues, together with a stronger role for influencing social reporting, its effectiveness and the impact it can have on industrial relations, in particular on bargaining and sustainability.


Pathway: WD3

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  • To raise awareness on the topic of Corporate Social Responsibility as a tool for worker representation.
  • To provide a good understanding of the EU Directive on the disclosure of non-financial and diversity information.
  • To explore the potential impact of the Directive on industrial relations and the use of it in the defence of fundamental workers’ rights.
  • To consider future strategies and develop a roadmap for an optimal use of the non-financial reporting in multinational companies.
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