In a historic vote on April 15, the European Parliament adopted the most significant corporate social responsibility measure, anywhere, to date. Once passed at the European Council and country level, the directive will require certain large “public-interest” organizations operating in the EU to report on the environmental, social (including human rights) and governance (together, ESG) impacts of their work
Article en ligne : www.triplepundit.com/2014/06/eu-future-non-financial-reporting/