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

The following EU Law practice note produced in partnership with Ardea International provides comprehensive and up to date legal information covering:

  • Directive 2014/95/EU on disclosure of non-financial and diversity information—snapshot
  • Brexit
  • Status of EU directives following Brexit
  • Background and policy context
  • Renewed EU strategy 2011–14 for Corporate Social Responsibility
  • The European Parliament on CSR
  • The EU and the UN Guiding Principles on Business and Human Rights
  • EU agenda on Sustainable Development Goals
  • Development of the Non-Financial Reporting Directive
  • The proposal
  • More...

Directive 2014/95/EU on disclosure of non-financial and diversity information—snapshot

TitleDirective 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 information by certain large undertakings and groups Text with EEA relevance (Non-Financial Reporting Directive).
Entry into Force5 December 2014
Deadline for Transposition6 December 2016
England and Wales ImplementationThe Companies, Partnerships and Groups (Accounts and Non-Financial Reporting) Regulations 2016, SI 2016/1245.
SubjectEnvironmental and social reporting

Brexit

11 pm (GMT) on 31 December 2020 marked the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. At this point in time (referred to in UK law as ‘IP completion day’), key transitional arrangements came to an end and significant changes began to take effect across the UK’s legal regime.

Status of EU directives following Brexit

Retained EU law is a legal concept describing EU-derived rights and legislation preserved by the UK following Brexit. It is a defined term under the European Union (Withdrawal) Act 2018, and the collective term given to the body of EU-derived laws the UK preserves and converts into domestic UK law, effective on the repeal of the European Communities Act 1972.

EU directives are not within the scope of retained EU law, as they do not have direct effect in the UK. Instead certain ‘EU-derived domestic legislation’ implementing the directive is preserved.

Directives may still

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