Starting from 2017, large EU public-interest entities (i.e., listed companies, credit institutions, insurance companies and other designated entities) will need to include in their management reports a “non-financial statement” on corporate social responsibility matters.
The “non-financial statement” must address, as a minimum, environmental, social and employee matters, respect for human rights, anti-corruption and bribery matters.
Moreover, starting from 2017, all EU listed companies must include, in their corporate governance statement, a description of the diversity policies applied in relation to the composition of their administrative, management and supervisory bodies.