Linking GRI’S G4 Guidelines and the European Directive on Non-Financial and Diversity Disclosure
This linkage document shows the Disclosures from the Global Reporting Initiative (GRI)’s G4 Guidelines that can be used to comply with the European Directive on non-financial and diversity information disclosure by certain large undertakings and groups.
The Directive came into force in December 2014. To improve the disclosure of non-financial information, it stipulates that certain large undertakings1 should prepare a non-financial statement with information on environmental, social, employee-related, anti-corruption and bribery matters, respect for human rights, and diversity.
The Directive’s mandate to disclose sustainability information is intended to lead to the identification of impacts and risks, and to increase the trust of investors and consumers in publicinterest entities.