Directive 2014/95/EU on disclosure of non-financial and diversity information—snapshot
Produced in partnership with Ardea International (previously CLT Envirolaw)
Directive 2014/95/EU on disclosure of non-financial and diversity information—snapshot

The following Environment guidance note Produced in partnership with Ardea International (previously CLT Envirolaw) provides comprehensive and up to date legal information covering:

  • Directive 2014/95/EU on disclosure of non-financial and diversity information—snapshot
  • Background and policy context
  • Development of the Non-Financial Reporting Directive
  • Adoption of the Non-Financial Reporting Directive
  • Scope of the Non-Financial Reporting Directive
  • Provisions amending Directive 2013/34/EU
  • Guidance, review and growth in transparency requirements
  • Implementation in England and Wales

Brexit impact

This content is likely to be impacted by the UK’s withdrawal from the EU. For information on how leaving the EU will affect environmental law, see Practice Note: Brexit—environmental law implications, which details the relevant aspects of the withdrawal process, as well as providing insights into developments affecting environmental protection, such as the draft Environmental Principles and Governance Bill.

The date and time of withdrawal of the EU (exit day) is specified in UK law (under section 20 of the European Union (Withdrawal) Act 2018), but until the legal terms of the withdrawal negotiated with the EU are finalised, there remains a possibility that the UK’s membership will lapse automatically on exit day, without all the necessary legal and transitional arrangements in place. This has implications for practitioners considering specific environmental law regimes. For information on no deal guidance for these regimes, see Practice Note: Brexit—key publications on implications for environmental law, which provides links to relevant no deal guidance published by the government.

For details on Brexit related regulations relevant to the environment, see: Environment legislation tracker 2019 and Environment legislation tracker 2018.

Title Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity