Non-financial reporting is the provision by companies of information regarding their policies that have an impact on workers, the environment and society. EU requirements for such reporting are based on Directive 2014/95/EU on the disclosure of non-financial and diversity information by certain large undertakings and groups. This Directive falls short of key demands made by European trade unions. Nevertheless, current reporting requirements present an important opportunity for workers’ representatives and trade unions. Non-financial reporting can help them to initiate social dialogue, or broaden its scope, and to obtain information on key topics and management policies for the preparation of information and consultation processes, negotiations or campaigns.

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