Corporate governance: disclosure of non-financial and diversity information by certain large companies and groups

The dossier concerns corporate governance through disclosure of non-financial and diversity information by certain large companies. The amendments require disclosure of social, environmental and human rights impacts and risks (referencing the UN Guiding Principles on Business and Human Rights and EMAS), describe board diversity policies covering age, gender, geographical diversity and disability, exempt SMEs, address tax planning, and require Member State enforcement.