Non-financial reporting: how can it be a resource for workers?
Book
Kaliga, Anna ; Oberdieck, Alexander
European Trade Union Institute, Brussels
ETUI - Brussels
2020
5 p.
EU Directive ; disclosure of information ; trade union attitude ; social dialogue ; workers rights ; joint consultation ; labour relations
ETUI Policy Brief. European Economic, Employment and Social Policy
10/2020
Labour relations
English
Bibliogr.
2031-8782
"Non-financial reporting is the provision by companies of information regarding their
policies that have an impact on workers, the environment and society. EU requirements
for such reporting are based on Directive 2014/95/EU on the disclosure of non-financial
and diversity information by certain large undertakings and groups. This Directive falls
short of key demands made by European trade unions. Nevertheless, current reporting
requirements present an important opportunity for workers' representatives and trade
unions. Non-financial reporting can help them to initiate social dialogue, or broaden its scope, and to obtain information on key topics and management policies for the preparation of information and consultation processes, negotiations or campaigns."
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