Clifford Chance

Directive (ue) 2022/2464, corporate sustainability reporting directive adopted on 14 December 2022 and transposed into French law in December 2023

29 January 2024

Directive 2014/95/UE dated 22 October 2014 (amending Directive 2013/34/UE) as regards disclosure of non-financial information, i.e. Non-Financial Reporting Directive (thereafter "Directive NFRD") requires large undertakings of more than 500 employees to include in their management report a non-financial statement containing information relating to environmental, social and employee matters, respect for human rights, anti-corruption and bribery matters (please see article 1 of the Directive NFRD), specifying that the scope of those non-financial disclosure requirements should be defined by reference to the average number of employees, total balance sheet and net turnover.

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