Publication of non-financial and diversity information by certain large undertakings and groups

The law of 3 September 2017 on the publication of non-financial and diversity information by certain large undertakings and groups (the “Law“) came into force on 21 September 2017. It transposes Directive 2014/95/EU of the European Parliament and the Council of 22 October 2014 and amends Articles 96 and 119 of the Companies Code concerning the content of the management report on the annual accounts and of the report on the consolidated accounts.

The Law contains two new types of reporting introduced by the above-mentioned Directive: the first concerns non-financial information and the second pertains to the diversity policy conducted with regard to members of the Board of Directors, members of the Executive Committee, and other managers and delegates for the daily management of a listed undertaking.

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