Disclosure of non-financial information for Belgium’s largest companies
Large Belgian listed companies and other Belgian "public interest entities" will soon be required to publish a non-financial statement containing information on human rights and bribery and corruption matters in their annual reports, following approval of a directive by the co-legislators, the European Parliament and the Council. The directive was published in the official journal of the European Union on 15 November 2014.
The level of prescriptiveness required by the directive goes beyond what is currently required under the Belgian Companies Code.
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