The Role of the EU Directive on Non-financial Disclosure in Human Rights Reporting - European Company Law View The Role of the EU Directive on Non-financial Disclosure in Human Rights Reporting by - European Company Law The Role of the EU Directive on Non-financial Disclosure in Human Rights Reporting 12 6

The Directive on non-financial disclosure constitutes the most recent step taken by the EU to enforce a corporate responsibility to respect human rights. Large public-interest entities are obliged to report on how the company discharges itself of this responsibility. The mandatory reporting requirement represents a move in the right direction, but should be viewed without disregard of its shortcomings.

European Company Law