Implementation of the European Directive on Non-financial
Information in the European Economic Area

D 2019

Implementation of the European Directive on Non-financial Information in the European Economic Area

POPELKOVÁ, Veronika and Jaroslav SEDLÁČEK

Basic information

Original name

Implementation of the European Directive on Non-financial Information in the European Economic Area

Authors

POPELKOVÁ, Veronika (203 Czech Republic, belonging to the institution) and Jaroslav SEDLÁČEK (203 Czech Republic, guarantor, belonging to the institution)

Edition

Brno, Proceedings of the 16th International Scientific Conference European Financial Systems 2019, p. 443-451, 9 pp. 2019

Publisher

Masaryk University Press

Other information

Language

English

Type of outcome

Proceedings paper

Field of Study

50206 Finance

Country of publisher

Czech Republic

Confidentiality degree

is not subject to a state or trade secret

Publication form

printed version "print"

References:

URL

RIV identification code

RIV/00216224:14560/19:00111936

Organization unit

Faculty of Economics and Administration

ISBN

978-80-210-9338-6

UT WoS

000503222600052

Keywords in English

non-financial reporting; Corporate Social Responsibility; the European Directive on non-financial information;

Abstract

In the original language

With effect from 1 January 2017, states of the European Economic Area were obliged to implement Directive 2014/95/EU of the European Parliament and of the Council amending Directive 2013/34/EU as regards the disclosure of non-financial information and information on diversity by some large companies and groups. The aim of this article is to compare, on the basis of the chosen criteria, the national transpositions of the individual states concerning the reporting of non-financial information and to assess the degree to which individual Member States have transposed the requirements of the European Directive 2014/95/EU on non-financial information. Based on a detailed analysis of the European Non-Financial Information Directive, the following criteria have been chosen to compare national legislation: definition of public interest entity, public topics of non-financial information and their content, standards and frameworks for reporting non-financial information, auditor’s involvement, Safe Harbour Principle, description of diversity policy, disclosure requirements and sanctions for breach of obligations. Based on the statistical evaluation, the degree of implementation of the European Directive in the individual states is assessed.

Links

MUNI/A/1110/2018, interní kód MU

Name: Nefinanční informace a jejich význam pro měření výkonnosti (Acronym: Nefinanční informace a jejich význam pro měření vý)

Investor: Masaryk University, Category A

Cite

POPELKOVÁ, Veronika and Jaroslav SEDLÁČEK. Implementation of the European Directive on Non-financial Information in the European Economic Area. In Josef Nešleha, Lukáš Marek, Miroslav Svoboda, Zuzana Rakovská (eds.). Proceedings of the 16th International Scientific Conference European Financial Systems 2019. Brno: Masaryk University Press, 2019, p. 443-451. ISBN 978-80-210-9338-6.

@inproceedings{1597357,
   author = {Popelková, Veronika and Sedláček, Jaroslav},
   address = {Brno},
   booktitle = {Proceedings of the 16th International Scientific Conference European Financial Systems 2019},
   editor = {Josef Nešleha, Lukáš Marek, Miroslav Svoboda, Zuzana Rakovská (eds.)},
   keywords = {non-financial reporting; Corporate Social Responsibility; the European Directive on non-financial information;},
   howpublished = {tištěná verze "print"},
   language = {eng},
   location = {Brno},
   isbn = {978-80-210-9338-6},
   pages = {443-451},
   publisher = {Masaryk University Press},
   title = {Implementation of the European Directive on Non-financial Information in the European Economic Area},
   url = {https://is.muni.cz/do/econ/sborniky/2019/Proceedings_final.pdf},
   year = {2019}
}

TY  - CONF
ID  - 1597357
AU  - Popelková, Veronika - Sedláček, Jaroslav
PY  - 2019
TI  - Implementation of the European Directive on Non-financial Information in the European Economic Area
PB  - Masaryk University Press
CY  - Brno
SN  - 9788021093386
KW  - non-financial reporting
KW  - Corporate Social Responsibility
KW  - the European Directive on non-financial information;
UR  - https://is.muni.cz/do/econ/sborniky/2019/Proceedings_final.pdf
L2  - https://is.muni.cz/do/econ/sborniky/2019/Proceedings_final.pdf
N2  - With effect from 1 January 2017, states of the European Economic Area were obliged to implement Directive 2014/95/EU of the European Parliament and of the Council amending Directive 2013/34/EU as regards the disclosure of non-financial information and information on diversity by some large companies and groups. The aim of this article is to compare, on the basis of the chosen criteria, the national transpositions of the individual states concerning the reporting of non-financial information and to assess the degree to which individual Member States have transposed the requirements of the European Directive 2014/95/EU on non-financial information. Based on a detailed analysis of the European Non-Financial Information Directive, the following criteria have been chosen to compare national legislation: definition of public interest entity, public topics of non-financial information and their content, standards and frameworks for reporting non-financial information, auditor’s involvement, Safe Harbour Principle, description of diversity policy, disclosure requirements and sanctions for breach of obligations. Based on the statistical evaluation, the degree of implementation of the European Directive in the individual states is assessed.
ER  -

POPELKOVÁ, Veronika and Jaroslav SEDLÁČEK. Implementation of the European Directive on Non-financial Information in the European Economic Area. In Josef Nešleha, Lukáš Marek, Miroslav Svoboda, Zuzana Rakovská (eds.). \textit{Proceedings of the 16th International Scientific Conference European Financial Systems 2019}. Brno: Masaryk University Press, 2019, p.~443-451. ISBN~978-80-210-9338-6.

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