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Open stakeholder meeting on non-financial disclosures

Industry, Enterprise and Single Market
Date: Thursday, 18 October 2018 09:30 - 17:00

Venue: European Commission, Breydel Building - auditorium


Directive 2014/95/EU on disclosure of non-financial information and diversity information (the non-financial reporting Directive) requires around 6.000 large companies with more than 500 employees listed on EU regulated markets or operating in the banking or insurance sectors to disclose certain non-financial information in their management report or in a separate report. Companies affected by the Directive are required to meet the new reporting requirements for the first time in 2018, regarding financial year 2017.

As required by the directive, the Commission has also published non-binding guidelines (June 2017) to help companies disclose relevant non-financial information in a more consistent and more comparable manner.

In its action plan on sustainable finance, the Commission announced that by the second quarter of 2019 it will revise the non-binding guidelines that accompany the directive, with regard to the disclosure of climate-related information. The update should take account of the recommendations of the financial stability board's taskforce on climate-related financial disclosures and the forthcoming taxonomy on sustainable activities that is under development. The Commission has appointed a technical expert group on sustainable finance to assist with, amongst other things, the update of the non-binding guidelines.

The Commission is currently undertaking a fitness check of EU legislation on public corporate reporting that will be published by the second quarter of 2019. To help with this fitness check, the Commission organised a 4-month online public consultation between March and July this year. The fitness check will encompass the non-financial reporting Directive and its conclusions will inform any possible future legislative proposals that the Commission may adopt in this area.


Participation is open to all stakeholders. Participants must register online to attend. Participants may register for just the morning session, just the afternoon session, or both. There are 160 places available and registration will be on a first-come-first-served basis. Only one representative per organisation will be accepted.

Please note that the Commission is not able to fund any travel or other costs for participation in this meeting, and no lunch will be provided.


You will be able to watch the meeting live on the 18 October.

The meeting will be divided into two distinct sessions.

You can download the detailed agenda here:

  • 09.30 - 12.30 (Europe/Brussels)

    The morning session will focus on climate-related disclosures and the update of the non-binding guidelines. Members of the technical expert group on sustainable finance who are working in the update of the guidelines will be present to share their initial thinking and to listen to stakeholder views. The aim of the meeting is to serve as an upstream consultation that will allow the technical expert group and the Commission to understand stakeholder expectations and concerns, and to seek their views and expertise on specific issues. Please note that outreach efforts by the TEG for its other tasks will take place separately. More information on that will be found online soon. This session will only focus on climate related disclosures.

  • 14.00 - 17.00

    The afternoon session will focus on the non-financial reporting Directive and the fitness check on the EU framework for corporate reporting. In light of the findings from the public consultation in the context of the fitness check on public corporate reporting, the Commission wants to gather further feedback from stakeholders on the implementation of the non-financial information directive and its first implications.



Avenue d'Auderghem 45 1040 Brussels Belgium


All Dates

  • Thursday, 18 October 2018 09:30 - 17:00

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