European Trade Union Institute, ETUI.

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Education Work Programme 2020-2021


Directive 2014/95 on the "disclosure of non-financial and diversity information by certain large undertakings and groups", though conceived as a management reporting tool, also introduced a new possibility for worker representatives to check practices in their company on matters related to corporate social responsibility (CSR).

About 6000 companies in the EU now have to provide such a non-financial report in addition to their usual financial statements. Under 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 new angle for company-level social dialogue. It can also lead to an increased need for workers and EWC representatives to be aware of several issues, strengthening their role in influencing social reporting, its effectiveness and the impact it can have on industrial relations, in particular on bargaining and sustainability.

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  • To raise awareness of "soft law" initiatives and legal obligations concerning CSR and non-financial information;
  • To develop company-level social dialogue;
  • To acquire tools and methods to understand whether companies are transparent, inclusive, accessible and sustainable for the workers;
  • To improve information, consultation and participation mechanisms to be better able to monitor a company's activities and decisions.




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